Proper preparation of a financial report and filing the report with the registry court is the duty of the members of the management board of a company or the partners conducting the affairs of a partnership. Failure to comply with this duty is subject to
Transparency International reports that Poland is not enforcing the OECD Anti-Bribery Convention.
Not everyone is qualified to serve on a corporate board. But what happens if a board member is appointed who is not qualified to serve?
A collective entity may not be held responsible for a crime committed by the members of its managerial authorities.
Direct payments to farmers are not “grants” but attempting to obtain them improperly may be punishable as fraud
The Polish Supreme Court has held that payments under the EU’s Common Agricultural Policy are a form of financial support, and an attempt to obtain the payments under false pretences is a form of “capital fraud” under the Polish Penal Code.
There are now more acts against the environment punishable as crimes. In some cases members of the management board of a company may be held responsible.