Reopening a Fiscal Criminal or Criminal Case in Warsaw — When a Finally Concluded Case Can Be Opened Again

A final judgment in a fiscal criminal or business crime case seems like the end of the road — but it is not. Polish procedure provides extraordinary remedies that make it possible to reopen finally concluded proceedings, and in cases ended with a penal order a well-used objection is often all it takes. We explain when this is possible and how the procedure works in Warsaw.

What reopening of proceedings is

Reopening is an extraordinary remedy governed by the Code of Criminal Procedure (art. 540 et seq. k.p.k.), applied also in fiscal criminal cases (the Fiscal Penal Code — Kodeks karny skarbowy, KKS — refers back to criminal procedure). It is not a "third instance": the court does not assess the case all over again, but examines whether one of the statutory grounds for opening a concluded case has arisen.

Grounds for reopening — when the court will open the case

• new facts or evidence (propter nova) — previously unknown to the court, indicating that the convicted person is innocent, was convicted of an offence they did not commit, or that the penalty is grossly disproportionate;
• a crime connected with the proceedings (propter falsa) — e.g. false testimony, forged accounting documents or bribery, if it could have affected the content of the ruling;
• a ruling of the Constitutional Tribunal — where the provision on which the judgment was based has been declared unconstitutional;
• a decision of an international body (e.g. the ECtHR), where the need to reopen follows from that decision;
• certain absolute grounds of appeal — e.g. the case was decided by a judge who should have been excluded, or the accused had no defence counsel where representation was mandatory.

Deadlines and direction of reopening

• in favour of the convicted person — the motion is not time-limited; it can be filed even many years after the judgment, and also after the sentence has been served or after the convicted person's death;
• to their detriment — possible only exceptionally and within a short statutory window from the moment the ruling became final;
• in cases concluded before a district court the motion is examined by the regional court, in cases concluded before a regional court — by the court of appeal, and after a judgment of the court of appeal — by the Supreme Court.

Mandatory attorney representation — you cannot file the motion yourself

A motion to reopen proceedings is subject to mandatory attorney representation: it must be drafted and signed by a radca prawny (licensed legal counsel) or advocate. A motion filed personally by the convicted person has no effect — the court will call for the defect to be cured and, without a lawyer's signature, will leave it unexamined. In practice this is a real advantage: a professional lawyer will first review the case file and tell you honestly whether a ground for reopening exists at all — instead of exposing you to the costs of an attempt doomed from the start.

Penal order in a fiscal criminal case — faster than reopening

A huge share of KKS cases (e.g. unfiled tax returns, unreliable books, unpaid taxes) end with a penal order issued without a hearing and without the accused taking part. Such an order can be challenged by an objection filed within 7 days of service — once it is filed, the order loses force and the case goes to an ordinary hearing, where a real defence can be mounted (including negotiating voluntary submission to liability on much better terms). If the objection deadline passed through no fault of your own — for example the order was served at a wrong address — a motion to restore the deadline is possible.

Interlocutory appeals and procedural steps while the case is pending

We also provide ongoing defence in criminal and fiscal criminal cases in Warsaw: interlocutory appeals against orders (asset freezes, seizure of items, blocked bank accounts), participation in interrogations, evidentiary motions, and representation before tax offices and customs-fiscal authorities at the pre-trial stage. The earlier a lawyer enters the case, the more can be saved.

How we work on a reopening

1. analysis of the case file and judgment — we assess whether a statutory ground for reopening exists (this is the stage at which we tell you frankly what the chances are);
2. gathering the evidence — new documents, witnesses, expert opinions, rulings of the Constitutional Tribunal or the ECtHR;
3. drafting and signing the motion by a legal counsel, plus representation before the court examining the reopening;
4. after reopening — defence in the renewed proceedings.

Fiscal criminal cases often go hand in hand with parallel tax proceedings — we handle both tracks. See also our criminal law Warsaw and administrative and tax law services. A consultation starts with a review of the case file — bring the judgment and your documents, and we will tell you straight whether the case is worth fighting.

Useful links

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