Suspension of limitation periods - new draft amendment to the Penal Code
The government has proposed a draft amendment to the Criminal Code, which provides for the suspension of the limitation period for criminality and the limitation of the execution of the penalty in cases involving tax offenses and crimes.
Suspension of limitation periods - changes to the Penal Code
According to the wording of Art. 15zzr of the government-prepared draft amendment to the Criminal Code:
"During the period of the state of epidemic threat or the state of epidemic announced due to COVID-19 and within six months after the date of their cancellation, there is no statute of limitations for the punishment of the act and the statute of limitations for the execution of the penalty in cases involving fiscal crimes and offenses."
The draft amendment also provides that the provisions on the statute of limitations in the wording provided for by this act will apply to the acts committed and penalties adjudicated before the date of entry into force of this Act, unless the limitation period has already expired. Therefore, if a given act is time-barred before the effective date of the amendment to the act, it will not be subject to prosecution. Doubts may arise as to the date on which the limitation periods will be suspended with regard to acts that are not yet time-barred: whether on the date of entry into force of the amendment or on the date on which the epidemic threat becomes effective. The document containing the proposed changes was submitted to the Sejm on January 8, 2021 and was given the Sejm print number 867. After approval of the draft, it may enter into force as early as 14 days from the date of its announcement.