Rafał Kosiń, Adam Rajewski
Rzeczpospolita
The Electronic Service Act, which has been in force since 5 October 2021, has brought about changes affecting many branches of law, including fiscal penal law. Some of the changes give rise to a controversy about whether what is called czynny żal in Polish (self-reporting of one’s own proscribed act to avoid criminal liability under tax law) may still be effected by electronic means. The Finance Ministry warrants that the electronic path remains open. But the new law says otherwise. The article discusses whether self-reports may still be safely filed by electronic means and how to proceed after the change in law.