Reopening a fiscal criminal case in Poland — when a final judgment can be challenged

A final judgment in a fiscal criminal case (KKS) in Poland seems like the end of the road — but it need not be. The procedure provides extraordinary remedies to reopen concluded proceedings, and in cases ended with a default (penal order) judgment a well-timed objection is often enough.

Grounds for reopening

• new facts or evidence unknown to the court — indicating innocence or a grossly disproportionate penalty;
• a crime connected with the proceedings — false testimony, forged accounting documents, bribery;
• a Constitutional Tribunal ruling declaring the applied provision unconstitutional;
• a decision of an international body (e.g. the ECtHR);
• certain absolute grounds of appeal — e.g. the accused had no mandatory defence counsel.

Deadlines

A motion in favour of the convicted person is not time-limited — it can be filed even years later and after the sentence has been served. Reopening to the detriment is possible only exceptionally, within a short statutory window. District court cases are examined by the regional court, regional by the appellate court, appellate by the Supreme Court.

Mandatory professional representation

The motion to reopen must be drafted and signed by a radca prawny (legal counsel) or attorney — a motion filed personally will not be examined. In practice this is an advantage: the lawyer first honestly assesses the case file and tells you whether a ground for reopening exists at all.

Default judgment in a KKS case — faster than reopening

A huge share of fiscal cases (unfiled declarations, unpaid taxes) end with a penal order issued without a hearing. You have 7 days from service to file an objection — the order then loses force and the case goes to an ordinary hearing with full defence rights. If you missed the deadline through no fault of your own (e.g. service to a wrong address), a motion to restore the deadline is possible.

How we work

1. case-file and judgment analysis — an honest assessment of prospects;
2. gathering evidence (documents, witnesses, expert opinions);
3. drafting and signing the motion, court representation;
4. after reopening — defence in the new proceedings.

See also: criminal law Warsaw and administrative and tax law.

Useful links

• Law firm in Warsaw — when to use a legal counsel and how to choose the right firm
• National Revenue Administration (KAS)