Criminal liability of collective entities

The works on the draft Act on Liability of Collective Entities for Acts Prohibited under Penalty (“Act”) are in progress.

Project

Act of ………

o liability of collective entities for acts prohibited under penalty

 

Chapter 1

General provisions

 

Art. 1. 1. The Act sets out the rules for the liability of collective entities:

1)           for an offence punishable as a criminal or fiscal offence;

2)           in connection with obtaining a financial benefit from an act prohibited under the threat of punishment as a criminal offence or a fiscal offence;

3)           related to actions against whistleblowers.

The Act also sets out the rules and procedures to be followed by collective entities, as well as the penalties and measures imposed on them.

The terms used in the Act mean:

1)                       collective entity – a legal person and an organisational unit without legal personality, to which separate regulations grant legal capacity, including a company a commercial company with Treasury shareholding, local government units or an association of such units, a capital company in an organization, an entity in liquidation and an entrepreneur who is not a natural person, excluding the State Treasury, local government units and their unions;

1)                       prohibited offence – an offence prohibited by the Act under the threat of punishment as an offence prosecuted by public indictment or as a fiscal offence, excluding acts committed by publishing press material and other infringements of the law related to the transmission of human thought, to which the provisions     on legal liability and proceedings in press cases set out in the Act of 26 January 1984 apply. – Press law (Journal of Laws of 2018, item 1914).

The Act applies to a collective entity having its registered office or conducting business on the territory of the Republic of Poland.

The Act shall also apply to a collective entity having its registered office or conducting business abroad, if the prohibited act being the basis for liability was committed on the territory of the Republic of Poland or an effect constituting its trademark occurred on its territory, or the act was directed against its interests or the interests of a Polish citizen, a Polish legal person or a Polish organisational unit without legal personality.

Liability or lack of liability of a collective entity under the rules set forth in the Act does not exclude civil liability for damage caused, administrative liability or individual criminal liability of the perpetrator of a prohibited act.

 

Chapter 2

Liability of collective entities for offences

A collective entity is liable for a prohibited act, the characteristics of which have been exhausted    by an    act    or    omission       directly       related    to its business.

(2) Liability under paragraph (1) shall be subject to the exhaustion of the constituent elements of the prohibited act:

1)           acts or omissions of an authority;

2)           intentional act or omission of a member of the body. 

A collective entity is also liable for a criminal offence directly related to its business if committed by the entity:

1)                       a natural person with powers of representation, decision making or supervision in relation to his or her actions in the interest of, or on behalf of, that entity;

2)                       a natural person authorised to act by its authority, a member of its authority or a person referred to in point 1 as a result of misuse of powers or failure to comply with obligations;

3)                       a person employed by him in connection with the performance of work for him.

2.  A collective entity is liable for a prohibited act from which, even indirectly, it obtained a financial benefit, committed by it:

1)   a sub-contractor or any other undertaking which is a natural person, if its criminal offence was related to the performance of a contract concluded with a collective entity,

2)   an employee or a person authorised to act in the interest of or on behalf of an entrepreneur who is not a natural person, if his act was related to the performance of a contract concluded by that entrepreneur with a collective entity

–         if the authority, a member of the authority or a person referred to in paragraph 1 knew, or with the prudence required in the given circumstances, that the persons referred to in points 1 and 2 would attempt to commit or have committed a prohibited act, or that the economic operator referred to in point 2 had the irregularities referred to in paragraph 4.

3. Liability under paragraphs 1 and 2 shall be subject to the exhaustion of the constituent elements of the offence:

1)   at least the lack of due diligence in the selection of a person referred to in paragraphs 1 or 2 or a person referred to in Article 5(2)(2) or in their supervision by a collective entity;

2)   an irregularity in the organisation of the activities of a collective entity which has facilitated or made possible the commission of a criminal offence, although another organisation of activities may have prevented the commission of the offence.

4. The irregularity referred to in paragraph 3(2) consists in particular in the fact that:

1)   there are no rules of conduct in the event of a threat to the commission of a prohibited act or the consequences of failure to comply with the precautionary rules, and no such rules of conduct are laid down.

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concerns an entity which is a micro-entrepreneur within the meaning of Article 7(1)(1) of the Act of 6 March 2018. – Entrepreneurial law (Journal of Laws, items 646, 1479, 1629, 1633 and

2212);

2)   the scope of responsibility of the collective entity’s bodies, other its organisational units, its employees or persons authorised to act on its behalf or in its interest has not been defined, the definition of this scope does not apply to an entity which is a microentrepreneur within the meaning of Article 7(1)(1) of the Act of 6 March 2018. – Business law;

3)   no person or organisational unit supervising compliance with the regulations and rules governing the activity of an entity which is at least a medium-sized enterprise within the meaning of Article 7(1)(3) of the Act of 6 March 2018 has been determined. – Business law;

4)   the body of the collective entity or a natural person with powers of representation, decision making or supervision in relation to its activities in the interest of or on behalf of that entity was aware of irregularities in the organisation which facilitated or facilitated the commission of the criminal offence.

5. When assessing the irregularity referred to in section 3 item 2, the size and scope of activity of the collective entity is taken into account.

6. A collective entity shall not be liable for an irregularity referred to in paragraph 3(2) if it demonstrates that all the authorities and persons authorised to act on its behalf or in its interest have exercised the due diligence required under the circumstances in organising and supervising the activities of that entity.

Article 7: A collective entity shall also be liable for offences under Articles 5 and 6, even if it has been convicted of any of the offences referred to in Article 7:

1)   there is a circumstance excluding the criminal liability of the perpetrator of a prohibited act, in the event of the death of the perpetrator, discontinuance of proceedings due to the failure to detect the perpetrator, as well as in the event of suspension of proceedings in a case in which the accused or the accused cannot participate in proceedings due to mental illness or other serious illness;

2)   the offence was committed by an act or omission of several bodies, their members or persons referred to in Article 6(1) or (2);

3)   the composition of the body has changed since the commission of the offence;

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4)   the identity of the persons referred to in Article 5(2)(2) or Article 6(1) or (2) or of the person who allowed the offender to act has not been established.

Within the scope not regulated by this Act, the provisions of the general part of the Act of    6 June 1997 shall apply to the rules of collective entity liability for a prohibited act. – Penal Code (Journal of Laws of 2018, items 1600 and 2077), hereinafter referred to as the “Penal Code”.

Chapter 3

Financial and compensation liability of collective entities

In the event of committing a prohibited act for which the collective entity is not liable, as referred to in Chapter 2, and from which the entity obtained, at least indirectly, a property benefit of a value exceeding PLN 500,000, the court may order the forfeiture of components or property rights of the collective entity in whole or in part or their equivalent, if the collective entity served or was intended to commit this prohibited act or to conceal the benefit obtained from it in whole or in large part.

2.  The forfeiture referred to in paragraph 1 shall not be pronounced if:

1)                       all obliged authorities and persons authorised to act on behalf or in the interest of the entity or person referred to in Article 6(1) or (2) have exercised the due diligence required under the circumstances for the organisation and supervision of the entity’s activities;

2)                       this would be disproportionate to the type and extent of the breach of the prudential rules which preceded the commission of an act prohibited by the body of a collective entity or by a body or person referred to in Article 5(2)(2) or Article 6(1)(1)(1) and (2);

3)                       it would be disproportionately burdensome for the holder of the economic rights of a collective entity, in particular if that person has exercised the due diligence required under the circumstances for the supervision of the activity of the collective entity;

4)                       the damage caused by the offence or the value of the proceeds is not significant in relation to the size of the collective entity.

3.   If the court departs from the confiscation decision pursuant to section 2 item 2 or 3, it may declare an excess for the benefit of the State Treasury in the amount referred to in Article 25 section 4.

In the event of committing a prohibited act for which a collective entity is not responsible, as referred to in Chapter 2, and from which it has reached, even if it has

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indirectly, financial benefit, the court at the request of the prosecutor, and in court proceedings also ex officio, may oblige this collective entity to return the obtained financial benefit or its equivalent in whole or in part to the State Treasury, the injured party or another entitled person, if a member of the entity’s body or a person,

referred to in Article 6(1) knew or could easily have learned of the commission of the offence.

A final decision obliging to return the obtained property benefit or its equivalent and the forfeiture or establishment referred to in Article 9 shall not be entered in the National Criminal Register.

Chapter 4

Liability of the collective entity in relation to actions against whistleblowers

The authorities of the collective entity, and in particular the designated body of the collective entity supervising compliance with the rules and regulations governing the entity’s activities, or the persons exercising internal supervision, shall, within the limits of their powers, take steps to clarify, by an employee of the collective entity, a member of the body, a person acting on behalf of or in the interest of the collective entity on the basis of a legal act, the information that provides evidence of compliance with the rules and regulations governing the entity:

1)           suspicion of preparation, attempt or commission of a prohibited act;

2)           failure by the authorities of a collective entity or persons referred to in Article 5(2)(2) or Article 6(1) or (2) to fulfil their obligations or abuse their powers;

3)           failure  to exercise the due diligence  required  under the  circumstances  in the actions of the bodies of a collective entity or persons referred to in Article 5(2)(2) or Article 6(1) or (2);

4)           irregularities in the organisation of the activities of the collective entity which could lead to the commission of a criminal offence.

2.           After receiving the notification referred to in paragraph 1, the authorities of the collective entity, and in particular the designated authority of the collective entity supervising compliance with the rules and regulations governing the entity’s activities, or the persons exercising internal supervision, may, for the purposes of preventing the commission of a criminal offence, collect and process personal data of persons referred to in Article 5(2)(2) or Article 6(1), even without their consent. Article 14(2)(f) of Regulation (EU) No 2016/679 of the European Parliament and of the Council of 20 December 2016/679.

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of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 04.05.2016, p. 1) shall not apply.

3.           The collecting society and, in particular, the appointed body of the collecting society supervising compliance with the rules and regulations governing the entity or the persons exercising internal supervision shall endeavour to ensure that employees who report the information referred to in paragraph 1 are protected at least against acts of a repressive nature, discrimination or other forms of unfair treatment.

Where the authorities of a collective entity, and in particular the designated authority of the collective entity supervising compliance with the rules and regulations governing the entity’s activities, or the persons exercising internal supervision, have not carried out an investigation or have not remedied irregularities or infringements which have facilitated or made possible the commission of a criminal offence, the court, recognising the collective entity as responsible for the offence, may impose the financial penalty referred to in Article 15(1), up to a maximum of twofold increase.

The provision of paragraph 1 shall not apply if the offence for which the collective entity is responsible was committed despite the rectification of the irregularities or infringements referred to in that paragraph.

If, in connection with the notified information referred to in Article 11, there has been an infringement of the employee’s rights vis-à-vis the reporting person or the termination of the employment relationship or the reciprocal contract with that person, the court may, at the request of the reporting person, rule on this information:

1)           return to work,

2)           indemnification

–      if the information reported was reasonable and could have led to the prevention of the offence or to the discovery of the offence more quickly.

2.   The court shall not apply paragraph 1 if the person reporting the information referred to in Article 11 was the perpetrator of a criminal act in connection with the business of a collective entity, unless it has disclosed to the collective entity and to a law enforcement authority all relevant circumstances of the act.

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3.  If the court adjudicates compensation for breach of employee rights or termination of employment, its amount shall be determined in accordance with the provisions of the Act of 26 June 1974. – Labour Code (Journal of Laws of 2018, item 917, as amended)). In justified cases, the court may order compensation for the entire period of unemployment of the person reporting the information.

Chapter 5 

Penalties and measures against collective entities

Article 14: In determining whether a collective entity is liable for a criminal offence, the court shall order the person concerned to pay the penalty referred to in Article 15 or one or more of the measures referred to in Article 16.

Article 15: The penalties imposed on a collective entity are:

1)           a fine;

2)           dissolution of the collective entity.

Article 16: Measures taken against a collective entity are:

1)                       forfeiture of property or property benefits or their equivalent;

2)                       prohibition of promotion or advertising of the conducted activity, manufactured or sold products, provided services or provided services;

3)                       a ban on certain economic activities;

4)                       prohibiting the use of grants, subsidies or other forms of financial support from public funds;

5)                       prohibition to use the assistance of international organisations of which the Republic of Poland is a member;

6)                       the prohibition of competition for public contracts;

7)                       the obligation to return to the State Treasury the equivalent of public financial support received from the moment of committing a prohibited act until a judgment on the liability of the collective entity;

8)                       making the judgment public;

9)                       an obligation to compensate for the damage or non-material damage suffered;

10)                a reference;

3) Amendments to the consolidated text of the aforementioned Act were announced in the Journal of Laws of 2018, items 1000, 1076, 1608, 1629, 2215, 2244, 2245, 2377 and 2432.

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11)                permanent or temporary closure of a branch of a collective entity.

Article 17. 1. A fine of between PLN 30,000 and PLN 30,000,000 shall be imposed.

(2) If the objectives of the penalty, and in particular to ensure that the collective entity operates in a manner consistent with the principles of due diligence, are met, the court may order the measure or measures referred to in Article 16 instead of the penalty.

The court may order the dissolution of a collective entity if the collective entity which is liable pursuant to Article 5 has served, in whole or in large part, for the commission of an offence punishable by deprivation of liberty of at least five years, and its continuation threatens the security of commercial traffic, or if a financial penalty has previously been imposed on it and the imposition of another penalty is not sufficient to achieve its objectives, in particular if it fails to ensure that the collective entity respects the principles of due diligence. The court shall at the same time decide on the transfer of ownership of assets or property rights of a collective entity to the State Treasury, unless they are reimbursable to the injured party or another entitled entity.

(2) The termination penalty of a collective entity shall not apply if a fine or measure is sufficient to ensure due diligence, referred to in Article 16.

Article 19.1 The forfeiture of property or property interests or their equivalent shall be pronounced if:

1)                       property or benefit is derived, even indirectly, from a criminal act;

2)                       the property was used or intended to be used to commit a criminal offence.

The forfeiture referred to in section 1 item 1 shall not be pronounced if the property or property benefit or its equivalent is subject to return to the injured party or another entitled entity or if it would be disproportionate to the gravity of the prohibited act.

Art. 20: Prohibition of promotion or advertising of the business activity conducted, manufactured or sold products, services provided or services provided, and prohibition of conducting business activity of a specific type may be ruled out if it is found that a prohibited act has been committed in connection with this activity, manufacturing or selling products, rendering services or providing services, if its continuation, manufacturing, offering, selling, rendering or providing services may endanger the commission of another prohibited act or endanger the property or health of others.

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(b) The Commission shall adopt implementing measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on the Functioning of the European Union.

Article 21.1 The prohibitions referred to in Article 16(4) to (6) or the obligation referred to in Article 16(4) to (6). 16(7) may be ruled on if an act prohibited by statute as a fiscal offence, an offence against the activities of state institutions and local government, the administration of justice, the reliability of documents, property, economic turnover, terrorism, or if the prohibited act was related to the abuse of trust or misleading another person, or if the organisation of a collective entity or the manner of conducting business does not guarantee the correct application of the prohibitions referred to in Article 16(4) to (6).

2.          The court may also rule on one or more of the prohibitions referred to in Article 16(4) to (6) or the obligation referred to in Article 16(7) if the social impact of the prohibition or obligation and the nature and extent of the negative consequences of the prohibited act committed so dictate.

3.          The court shall rule on one or more of the prohibitions referred to in Article 16(4) to (6) or the obligation referred to in Article 16(1) to (6). 16 item 7, if an act prohibited by the Act as a fiscal offence, an offence against the internal or external security of the Republic of Poland, an offence of fraudulent certification of untruth from a public official or other person authorised to issue a document, or if the act or activity of the entity is directed against significant Polish economic interests or good name of the Republic of Poland, against Polish offices or public officers, unless there are special reasons against the decision to prohibit or impose an obligation, and in addition, the collective entity demonstrates that, after committing the act, it has repaired the damage caused by the crime or fiscal offence, made financial compensation for the harm suffered, provided a comprehensive explanation of the facts and cooperated with law enforcement authorities, and has taken technical, organisational and human resources measures that are appropriate to prevent further crimes or fiscal offences or improper conduct by the collective entity.

4.          The court prohibits competition for public contracts if an offence prohibited by law is committed as a criminal offence:

1) referred to            in Article 165a, Articles 181-188, Article 189a, Article 218 § 1a-3, Article 218a-221, Article 228-230a, Article 250a, Article 258, Article 270-296a or Articles 297-309 of the Penal Code,

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2)                       of a terrorist nature, referred to in Article 115 § 20 of the Penal Code,

3)                       referred to in Article 46 or Article 48 of the Act of 25 June 2010 on Sport (Journal of Laws of 2018, items 1263 and 1669),

4)                       referred to in Article 9 or Article 10 of the Act of 15 June 2012 on the effects of entrusting work to foreigners residing in breach of the regulations of the Republic of Poland (Journal of Laws item 769)

–     unless the collective entity proves that, after committing a prohibited act, it has repaired the damage caused by a crime or a fiscal offence, made financial compensation for the harm suffered, submitted a comprehensive explanation of the facts and cooperated with law enforcement authorities, and has taken technical, organisational and human resources measures that are appropriate to prevent further crimes or fiscal offences or improper activity of the collective entity.

The prohibitions referred to in Article 16(2) to (6) shall be decided in years or months ranging from six months to ten years.

(2) The court may, after the expiry of the halfway point of a measure referred to in Article 16(2) to (6), consider it to be implemented if the collective entity has put in place procedures to ensure the legality of the entity’s activities and to assess the risk of a criminal offence in connection with its activities, and the activity of the collective entity during the period of implementation of that measure justifies the belief that the pursuit of activities by that entity does not jeopardise the recidivism of the criminal offence.

Article 23. The court may decide to make the judgment public, at the expense of the collective entity, in a specific manner if it considers it appropriate, in particular in view of the social impact of the judgment, provided that this does not prejudice the interests of the injured party.

The court may decide, and at the request of the injured party or other person entitled to do so, applying civil law provisions, the obligation to compensate in whole or in part for damage caused by a prohibited act or to compensate for the non-material damage suffered. The provisions of civil law on the possibility of awarding a pension do not apply.

Article 25. 1. The court shall award damages to the injured party if it is impossible or very difficult to determine the amount of compensation or reparation.

2.  The union referred to in section 1 may be issued for the benefit of the Victims Assistance Fund and Postpenitentiary Assistance, if it is not possible to identify the victim.

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3.  The court may pronounce an award in favour of the National Fund for Environmental Protection     and Water Management referred to in Article 400 of the Act of 27 April 2001. – Environmental Protection Law (Journal of Laws of 2018, item 799, as amended)), if an act prohibited by this Act as an offence against the environment was committed.

4. The Union shall be adjudged in the amount of up to PLN 5,000,000, unless the Act provides otherwise.

Article 26. The obligation to make good any damage or non-material damage suffered pursuant to Article 24 or a link pursuant to Article 25 shall not preclude an unsatisfied part of the claim from being pursued through civil proceedings.

Art. 27. The court may order the permanent or temporary closure of a branch of a collective entity which has been used in whole or in large part to commit a criminal offence. The period of temporary closure of a branch of a collective entity shall be decided in years, from one to five years.

In determining the penalties referred to in Article 15 or the measures referred to         in Article 16, the court shall take into account, in particular, the seriousness of the irregularity in the exercise of due diligence, the failure to observe the precautionary rules, the extent of the benefit obtained or obtainable by the collective entity, its financial situation, the social consequences of the penalty, the impact of the penalty on the continued operation of the collective entity, actions taken within the collective entity after the commission of the prohibited act aimed in particular at detecting and punishing the perpetrators, remedying the damage and returning the benefit obtained.

2.          When deciding on a pecuniary sanction or forfeiture, the court shall take into account the final decision imposing on the collective entity auxiliary liability for a fine or for a penal measure to recover the monetary equivalent of forfeiture of objects passed against a person referred to in Article 5, section 2, subsection 2 or Article 6, section 1, subsection 1, for a fiscal offence and a final and legally enforced decision to impose on the collective entity an administrative fine referred to in Article 189b of the Act of 14 June 1960.

–       Code of Administrative Procedure (Journal of Laws of 2018, item 2096), if it concerns the same behaviour as the prohibited act constituting the basis for collective entity liability.

3.          When deciding on the forfeiture of a property benefit or its equivalent, the court shall take into account the final decision issued on the basis of Article 24 § 5 of the Act of 10 September 1999. –

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The Fiscal Penal Code (Journal of Laws of 2018, items 1958, 2192, 2193, 2227 and 2354), hereinafter referred to as “the Fiscal Penal Code”.

The “Fiscal Penal Code”, which imposes an obligation on a collective entity to return a material benefit obtained as a result of a crime committed by a person referred to in Article 5(2)(2) or Article 6(1)(1).

4.       In deciding on the measures referred to in Article 16, the court shall take into account the compensatory measures imposed on the perpetrator of the act on which the collective entity is liable and the measures imposed on the basis of Article 44a of the Penal Code, Article 91a of the Act     of 6 June 1997. – Code of Penal Procedure (Journal of Laws of 2018, items 1987 and 2399), hereinafter referred to as the “Code of Penal Procedure”, and a judgment ordering payment of compensation issued on the basis of the Act of 17 November 1964. – Code of Civil Procedure (Journal of Laws of 2018, item 1360, as amended), hereinafter referred to as the “Code of Civil Procedure”.

Chapter 6

Merger, division or conversion of a collective entity

Article 29. In the case of a merger, division or transformation of a collective entity, the liability under this Act for an offence committed prior to the date of the merger, division or transformation shall be borne by the collective entity determined in accordance     with the provisions of this Chapter.

Article 30. In the case of a merger of collective entities, the liability for an offence committed prior to the date of the merger shall be borne by the    collective entity succeeding    as a result of the merger into the rights and obligations of the collective entity to be merged.

In the case of a division of a collective entity, all collective entities which have taken over at least part of the rights and obligations of the divided entity shall be liable for an act committed prior to the date of the division.

The entities referred to in paragraph 1 shall be jointly and severally liable for payment of a fine or for an act committed before the date of the merger or division. This obligation shall be limited to the volume of the assets transferred, at the time of the transfer and at the prices at the time of judgment, taking into account the need to settle the obligations relating to the assets transferred.

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Article 32. In the case of transformation of a collective entity, the responsibility for an act committed before the transformation date shall be borne by the collective entity resulting from the transformation.

Article 33. Where a collective entity or a majority of its components is transferred free of charge or at a price grossly different from the market value of the undertaking or its components, the purchaser of the undertaking or most of its components shall be jointly and severally liable with the collective entity to pay a fine or a lump sum for an act committed before the date of the transfer.

The liability referred to in Articles 30, 31(1) and 33 shall not be borne by the collective entity or the acquirer of the ownership of the business or a majority of its components where the authorities and persons empowered to act on behalf or in the interest of that entity or acquirer and the persons referred to in Article 5(2)(2) or Article 6(1) show that they did not have knowledge of the prohibited act giving rise to liability and could not reasonably have acquired such knowledge, and the collective entity was not created to carry out the merger or division.

Chapter 7

Collective entity liability procedure

 

Branch 1

General principles

Proceedings on the liability of a collective entity for a prohibited act shall be conducted if there is a reasonable suspicion that a prohibited act giving rise to such liability has been committed and there is an overriding public interest in doing so.

2. When assessing the public interest, account shall be taken of the seriousness of the offence, the level of benefits accruing to the collective entity, the nature of the prudential rules infringed and the seriousness of the breach within the collective entity’s organisation, and the need to settle the case within a reasonable period of time.

3.  The assessment of the public interest is carried out exclusively by the public prosecutor, making a decision on initiating the proceedings, bringing charges against a collective entity and the manner of concluding the proceedings.

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Proceedings shall not be instituted and instituted proceedings shall be discontinued if:

1)   the collective entity is established abroad and cannot be prosecuted or punished effectively;

2)   the collective entity does not exist or has been dissolved and the provisions of Chapter 6 do not apply;

3)   the penalty or measure imposed on a collective entity is disproportionately serious in relation to the seriousness of the prohibited act committed, the extent of the benefit obtained or the type and degree of fault of the body or person referred to in Article 5(2)(2) or Article 6(1);

4)   the offence was committed in connection with the exercise of freedom of expression, acquisition and dissemination of information or freedom of conscience and religion, or in connection with the crossing of the limits on the exercise of these freedoms.

Persons and entities listed in Article 306 of the Code of Criminal Procedure have the right to lodge a complaint with the superior prosecutor within 7 days from the date of delivery of the decision.

Proceedings for liability of a collective entity for a prohibited act may be conducted separately or together with criminal proceedings concerning the commission of a prohibited act by a person referred to in Article 5(2)(2) or Article 6(1).

2. the proceedings are conducted in the form of an investigation, depending on the form    in which the proceedings for the act giving rise to the liability of the collective entity were conducted.

Proceedings shall be conducted ex officio or upon request.

2.  If the prosecutor does not agree with the request to institute proceedings on the liability of a collective entity, the public prosecutor issues a decision to

not to grant the application. There is no right to lodge a complaint against this provision.

3. If the proceedings are to be conducted together with the proceedings for an act giving rise to collective liability, it shall be decided that the proceedings shall be conducted jointly. If the proceedings are to be conducted separately, an order to initiate proceedings on the liability of the collective entity shall be issued.

4. A copy of the order referred to in paragraphs 2 and 3 shall be served on the person or institution which made the request for instituting proceedings.

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At the end of the preparatory proceedings, depending on the outcome of the findings and the assessment of the public interest, the prosecutor:

1)           directs a bill of indictment against a collective entity;

2)           applies for a redistribution request, requesting that the benefit be returned or forfeited to the collective entity;

3)           discontinues criminal proceedings concerning the liability of a collective entity or against a collective entity.

2. The indictment and the decision to discontinue criminal proceedings should contain a statement of reasons indicating either the existence or absence of the grounds for liability provided for in Article 5 or Article 6 and the link or absence of such grounds with the prohibited act.

3.  The request for redistribution shall contain a statement of reasons indicating the existence of the grounds for liability or indemnity provided for in Article 9 or Article 10.

The court competent to conduct proceedings under this Act shall be the court having jurisdiction over the criminal liability of the persons referred to in Article 5(2)(2) or Article 6(1) and (2) concerning the commission of a prohibited act constituting the basis for the liability of a collective entity.

(2) If criminal proceedings against a person referred to in Article 5(2)(2) or Article 5(2)(b) or Article 5(2)(b) of Directive 2004/83/EC, the competent authorities of the Member State of origin of the person referred to in Article 5(2) or Article 5(2)(b) of Directive 2004/83/EC shall not be deemed to have been instituted against the person referred to in Article 5(2)(b).

In the case of a court of competent jurisdiction, Articles 24-39 of the Code of Criminal Procedure with regard to a prohibited act constituting a basis for collective entity liability shall apply mutatis mutandis.

In the scope not regulated in this Act, the provisions of the Code of Criminal Procedure shall apply to criminal proceedings concerning the liability of a collective entity, with the proviso that:

1)           a collective entity is not subject to provisions whose content or purpose implies that they relate solely to a natural person;

2)           the provisions concerning the rights and obligations of the victim shall not apply;

3)           Articles 10 to 13, 17(1)(4) to (6) and (8) to (10), Article 18, Article 21, Article 23, Article 23, Article 23a, Article 55, Articles 59 to 61, Article 175, Article 176, Article 300, Articles 303 to 35, Article 306(1) and Article 313 shall not apply.

§ the provisions of Chapter 54a, Chapter 55 and Chapters 57 to 60.

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2.  A final judgment declaring that a prohibited act giving rise to liability of a collective entity has not been committed or that the act did not constitute a criminal or fiscal offence shall constitute a basis for resuming proceedings against a collective entity which, by a final court judgment, has been held liable for the act or which, by virtue of a final court decision, has incurred financial or compensation liability.

3.  The provisions of the Act of 6 June 1997 shall apply mutatis mutandis to the enforcement of judgments rendered on the basis of this Act. – The Executive Penal Code (Journal of Laws of 2018, items 652, 1010, 1387 and 2432). Execution of the penalty of dissolution of a collective entity in the scope of a simultaneous transfer of ownership of assets or property rights of a collective entity to the State Treasury shall be carried out by the head of the tax office in accordance with the provisions on enforcement proceedings in administration. The liability of the State Treasury is limited only to the amount of assets of a collective entity taken over free of charge by the State Treasury.

4. Employment relationships to which a collective entity is a party expire by operation of law when the dissolution of the collective entity becomes final.

5. A person whose employment relationship has expired pursuant to paragraph 4 shall be entitled to compensation equal to the remuneration for the period of notice to which he or she is entitled.

6. A creditor of a collective entity may assert claims by the State Treasury within the limits of the liability referred to in paragraph 3, unless a court decides, by way of a judgment

o Liability of a collective entity, stated that it is in connection with the act or omission of this creditor that the collective entity is liable.

7. If the claims resulting from the employment relationship, including the claim referred to in section 5, in connection with the limitation of the liability of the State Treasury referred to in section 3, cannot be fully satisfied, creditors may assert these claims in accordance with the principles set out in the Act of 13 July 2006 on the protection of employee claims in the event of the employer’s insolvency (Journal of Laws of 2018, items 1433 and 2192). The inability    of the    State       Treasury to satisfy    these    claims    is    tantamount     to the employer’s insolvency within the meaning of Article 2(1) of the Act referred to in the first sentence.

8. A final decision to dissolve a collective entity is the basis for ordering its removal from the relevant register.

– – 18 –

Branch 2

 

Conduct of proceedings

If the evidence gathered in the course of the proceedings justifies sufficiently the suspicion that the conditions for liability for a criminal offence are met, and if the public interest so warrants, a decision shall be drawn up.

the statement of objections to the collective entity.

2.         The statement of objections shall set out the indication of liability referred to in Article 5, Article 6 or Article 7 and the related criminal offence on which the collective entity is liable.

3.    The statement of objections shall be served on the representative and counsel of the collective entity.

4.     If a collective entity has not made a statement, the person entitled to act on its behalf should be heard, allowing it to take a position on the allegation    and present arguments to defend the entity.

5.   The assessment of the public interest is carried out exclusively by the public prosecutor, issuing a decision on bringing charges against a collective entity.

Collective    entity in    respect       of    which a decision has been    issued

the authority conducting the proceedings is obliged to inform about the statement of objections on any change of the seat, statute, agreement regulating the organisation of a collective entity, on the establishment or expiry of a proxy, on legal transactions whose subject is the disposal of a company run by a collective entity or the establishment of a limited right in rem thereon, on the disposal of shares or stocks in the capital of a collective entity and the establishment of limited rights in rem thereon, on the reduction of the share capital, on the intention to merge or transform the entity or on the disposal of real estate belonging to it.

2.  Actions mentioned in section 1, performed without informing the authority conducting the proceedings no later than 14 days before they are performed, are invalid.

3.   The provisions of the Code of Civil Procedure shall apply accordingly to proceedings for the declaration of invalidity of a legal transaction or a resolution.

A bill of indictment should contain the company or name of a collective entity, its registered office and the name and surname of its representative, if reported, as well as the elements indicated in Article 332 § 1 points 2-5 of the Code of Criminal Procedure.

– – 19 –

2.          After a brief statement of objections, the court will hear a representative of the collective entity if he or she has appeared for the hearing. If the representative of a collective entity is not an accused person, the court will hear him as a witness. A representative of a collective entity may refuse to answer questions if the answer could expose him or the collective entity to criminal liability.

3.         If the proceedings are accompanied by criminal proceedings against the offender, the representative and the counsel of the collective entity ask questions and speak after the court proceedings have been closed before the counsel of the accused and the accused.

Art. 45. The court shall decide by judgment declaring a collective entity liable for a criminal offence or by order, discontinuing proceedings. The provision of Article 414 of the Code of Criminal Procedure does not apply.

Branch 3

Procedure for the financial and indemnity liability of a collective entity

If evidence gathered in the course of ongoing criminal proceedings or proceedings on the liability of a collective entity indicates that the collective entity is not liable pursuant to Article 5 or Article 6, but the conditions referred to in Article 9 or Article 10 are met, the public prosecutor shall submit a request for redistribution.

A copy of the redistribution judgment shall be delivered to the collective entity, as well as to the injured party, to whom, according to the motion, the material benefit or its equivalent is to be returned.

Art. 47. The Public Prosecutor may submit a motion for redistribution:

1)           at the end of the preparatory proceedings on the liability of a collective entity;

2)           in criminal proceedings against a person referred to in Article 5(2)(2) or Article 6(1) and (2);

3)           in court proceedings concerning the liability of a collective entity as defined in Chapter 2, if the results of the findings indicate that the entity is not liable, but should bear financial or indemnity liability;

4)           in proceedings for the liability of another collective entity.

– – 20 –

The court decides on the financial and compensation liability of a collective entity by way of a decision, examining the prosecutor’s request for redistribution, and in court proceedings also ex officio.

2.  The decision referred to in section 1 may be appealed against.

3.    The court examines the case at a hearing in which the public prosecutor, a representative of a collective entity, a defence counsel and, with the consent or upon the order of the court, also the aggrieved party may participate.

Branch 4

Parties, representative and counsel

In the preparatory proceedings on the liability of a collective entity, only that entity is a party to the proceedings.

(2) Only the collective entity and the public prosecutor are parties to the collective liability proceedings.

Article 50. 1. The victim may also submit requests for evidence at the trial stage.

2.  Before the court    proceedings    are closed, the victim may apply to a collective entity for a specific penalty or for a ruling against that entity on a specific measure.

3. The victim may take a position on a redistribution request. The position shall be submitted in writing, unless the victim presents it orally at a hearing with the consent of the court.

A collective entity may be represented in the proceedings by a representative.

2.     A collective entity applies for participation of a representative in writing until the court proceedings in the first instance are closed.

3.     A collective entity or its representative may appoint a defence counsel for that entity.

A representative of a collective entity may be a natural person authorised to represent it by virtue of an act, statute or agreement defining the organisation of the collective entity.

– – 21 –

The court, and in preparatory proceedings, the prosecutor may refuse to allow a representative who has been charged with the act on which the collective entity is liable to participate in the proceedings, if the interests of this entity are in conflict with the interests of this representative or if it may interfere with the proper course of the proceedings conducted under this Act or the proceedings for the act on which the collective entity is liable to participate.

If there are deficiencies in the body of a collective entity that prevent its representation, there are no persons entitled to represent it, or the collective entity cannot be properly represented in the proceedings pending under this Act due to the lack of consent of the body of a collective entity to participate in the proceedings of a representative of this entity, the court may, at the request of the public prosecutor, appoint a guardian for the collective entity.

The representative of a collective entity shall be heard as a witness, unless he is a suspect in the same proceedings.

(2) A representative of a collective entity may refuse to give evidence or to answer questions if the answer could expose him or the collective entity to criminal liability or liability as defined in Chapter 2.

The provisions of Article 72 and Article 75 of the Code of Criminal Procedure shall apply accordingly to the representative of a collective entity.

2.   In court proceedings, after a representative of a collective entity has been notified of its participation, this entity is entitled to the rights specified in Article 156 § 1 and 2-6, Article 167, Article 171 § 2, Article 341 § 1, Article 343 § 5, Article 343a, Article 350 § 2 point 2, Article 352, Article 396 § 3, Article 406, Article 422 § 1, Article 423 § 2, Article 425, Article 444, Article 457 § 2 and Article 459 of the Penal Procedure Code.

3.   If the right specified in Article 171 § 2 or Article 406 § 1 of the Code of Criminal Procedure is exercised, a representative of a collective entity may, taking into account the order indicated in Article 370 § 1 and Article 406 § 1 of the Code, ask questions to the parties or speak after closing the court proceedings before the defendant’s defender.

– – 22 – 

Branch 5

 

Forced administration

In order to secure the proper course of proceedings on the liability of a collective entity, to prevent a new offence or fiscal offence or to secure the enforcement of the penalties referred to in Article 15 or the measures referred to in Article 16, the obligation to reimburse benefits or the equivalent of benefits and court costs that may be awarded, compulsory administration may be applied to that entity.

2.     Forced administration shall be applied in accordance with the rules set out in Article 292a of the Code of Penal Procedure.

3.   In order to secure the proper course of proceedings, a forced management board shall adjudicate if there is a high probability of committing a prohibited act in connection    with the activity of a collective entity, and its activity could result in committing another prohibited act, cause damage to the State Treasury or another person, or hinder the conduct of criminal proceedings or proceedings for liability of a collective entity.

4.     The forced administration referred to in paragraph 3 shall not be applied if another preventive measure is sufficient.

5.   In order to secure the enforcement of the penalties or measures referred to in Articles 15 and 16 imposed on a collective entity, the obligation to repay benefits or the equivalent of benefits shall be decided upon if there is a well-founded fear that without such security enforcement of those decisions will be either impossible or significantly impeded.

6.     The forced administration referred to in section 5 shall not be applied if there is a sufficient other method of securing property.

7.      When managing a collective entity, the forced administrator shall exercise due diligence. A compulsory administrator may not change the core business of a collective entity or wind up the undertaking.

Branch 6

 

Preventive measures

Article 57 In order to safeguard the proper conduct of the collective liability procedure, to prevent the commission of a new offence.

– – 23 –

or a fiscal offence, the following preventive measures may be taken against that entity:

1)           a ban on promotion and advertising;

2)           a ban on certain types of contracts;

3)           a ban on certain activities;

4)           prohibition to encumber, for the duration of the proceedings, without the consent of the court, their assets or to dispose of assets specified by the court without such consent;

5)           Prohibition to compete for public contracts for the duration of the procedure;

6)           withholding of payments of grants or subsidies or other forms of financial support from public funds;

7)           the prohibition of a merger, division or transformation of a collective entity.

Preventive measures shall be pronounced if the act or omission of an organ of a collective entity or a member of such a body or a person referred to in Article 6(1) and (2) is likely to exhaust the features of a prohibited act in connection with its business, or if the activity of a collective entity could result in the commission of another prohibited act, cause damage to the State Treasury or another person, or hinder the conduct of criminal proceedings or proceedings for the liability of a collective entity.

In pre-trial proceedings, a decision to apply one or more preventive measures referred to in Article 57 is issued by a public prosecutor.

2.     The order shall be subject to judicial approval. The General Court may also order that

a change in the preventive measure taken by the prosecutor.

3.  After the decision referred to in section 1 is issued, the public prosecutor shall apply to the court for its approval within 7 days at the latest. The court shall decide on the approval or change of a preventive measure within 7 days from the date of transmission of the decision of the public prosecutor to the court.

4.      As soon as the court’s decision refusing to approve the decision referred to in section 1 becomes final, the measure shall be revoked.

5.    The decision referred to in section 1 is approved by the district court in whose district the proceedings are being conducted at the request of the public prosecutor in preparatory proceedings, and after filing a bill of indictment, the court before which the case is pending decides on the approval of the decision.

– – 24 –

6.     After the indictment has been made, the court seised of the case shall decide on the application of one or more of the preventive measures referred to in Article 57.

7.   The parties have the right to appeal against the court’s decision to approve the decision referred to in paragraphs 1 and 6, or the decision to change the preventive measure applied.

8.  If a preventive measure referred to in Article 57(4) is applied, the court or the public prosecutor may order the bailiff to draw up a list of assets and property rights of a collective entity.

Article 60: Legal acts committed against the preventive measures ordered shall be null and void.

Branch 7

 

Property security

Art. 61. 1. Collateralisation of the property of a collective entity may be established on account of the following

1)           the penalties and measures referred to in Articles 15 and 16,

2)           the obligation to return the benefit or its equivalent,

3)           court costs

–       if there is a well-founded fear that, without such a guarantee, enforcement of the judgment as regards the penalties and measures referred to in Articles 15 and 16, the obligation to repay benefits or the equivalent of benefits and court costs will be either impossible or significantly impeded.

The property security is applied in accordance with the principles set out in Article 292 of the Code of Penal Procedure.

Branch 8

Non-punishment of the collective entity and voluntary submission to liability by the collective entity

He shall not be liable in connection with a criminal act punishable by deprivation of liberty for up to 5 years by a collective entity which, after committing a criminal act, has notified the body responsible for prosecution, disclosing the essential circumstances of the act, in particular persons or other collective entities participating in its commission.

– – 25 –

2.  The provision of section 1 shall apply only if, within the time limit set by the competent body of preparatory proceedings, the damage caused has been repaired, the benefit derived from the prohibited act or its equivalent has been returned, the competent body has consented to the forfeiture of property or property benefits, and if it is impossible to assemble property or property benefits – their monetary equivalent has been paid or the amount due under public law depleted by the prohibited act has been paid in full.

3.  The notification shall be made in writing or submitted orally to the minutes.

4.  A notification shall be ineffective if it has been submitted:

1)   at a time when the law enforcement authority already had a clearly documented message

of the act referred to in paragraph 1;

2)   after the commencement by the competent preparatory proceedings authority of an official activity, in particular a search, a checking activity or control aimed at revealing a fiscal offence or a fiscal offence, unless this activity did not provide grounds for instituting proceedings for this prohibited act.

5.  The provision of paragraph 1 shall not apply if:

1)   the entity served or was intended, in its entirety or for a substantial part, to commit a criminal offence or to conceal the benefits derived therefrom;

2)   the offence was committed intentionally by members of the collective entity’s bodies in order to obtain its benefits.

The Public Prosecutor may refrain from further actions and, instead of     a bill of indictment, apply to the court for a permit for a collective entity to voluntarily submit to liability, provided that the circumstances of the act do not raise doubts, the objectives of the proceedings will be achieved despite not conducting the proceedings in their entirety, and also the collective entity:

1)   disclosed to the authority conducting the preparatory proceedings information concerning the persons involved in the commission of the prohibited act and the relevant circumstances in relation to the commission of the prohibited act;

2)   paid an amount equivalent to the damage caused by a prohibited act; in justified cases, taking into account in particular the extent of the damage and the type and degree of prudence rules violated by the collective prudence rules, the amount paid by this entity may be lower, but not less than by half;

– – 26 –

3)   paid an amount corresponding to at least the lowest fine for a prohibited act, but not more than PLN 3,000,000;

4)   agreed to the forfeiture of property or property benefits, and in case of impossibility to assemble property or property benefits – paid their monetary equivalent;

5)   paid the equivalent of the costs.

(2) Submission of the application referred to in paragraph (1) shall not be admissible against a collective entity which has previously been convicted under this Act.

Art. 64. 1. The court, by granting permission to a collective entity to voluntarily submit to liability, decides:

1)                       as a pecuniary penalty the amount paid by the collective entity;

2)                       by way of compensation for damage, the amount paid by the collective entity;

3)                       forfeiture of property or property benefits only within the limits in which the collective entity gave its consent, and in case of impossibility of their submission – paid their monetary equivalent.

A final judgment on the permit to voluntarily claim responsibility is not subject to entry in the National Criminal Register.

Chapter 8

Amendments to existing legislation

Article 65. In the Act of 17 November 1964. – The Code of Civil Procedure (Journal of Laws of 2018, item 1360, as amended) shall be amended as follows:

1)                       Article 4772(2) shall be replaced by the following

“Considering the termination of the contract of employment to be ineffective, or by deciding

In case of reinstatement at the employee’s request, the court may, in the judgment, impose an obligation on the employer to continue hiring the employee until the case is finally decided”;

2)                       The following Article 7551 is inserted after Article 755:

“Art. 7551 § 1 In matters of labour law in which an employee who is subject to special protection against termination of an employment relationship

6) Amendments to the consolidated text of the aforementioned Act were announced in the Journal of Laws of 2018, items 1467, 1499, 1544, 1629, 1637, 1693, 2385 and 2432.

– – 27 –

The court, at the request of the entitled person, may, at any stage of the proceedings, provide security by ordering further employment by the employer until the proceedings are finally terminated. In these cases, the basis for security is only the substantiation of the existence of the claim. The court may refuse to grant security only if the claim is unlikely. The court shall revoke the security order if the debtor proves that the claim is highly probable to be unfounded.

§ In the cases referred to in § 1, the court issues an enforcement clause and delivers the decision to the obliged party ex officio.

§ The provision of Article 7562 shall apply accordingly”.

In the Act of 20 August 1997 on the National Court Register (Journal of Laws of 2018, items 986 and 1544), in Article 21a, after point 4, the period shall be replaced by a semicolon and point 5 shall be added to read as follows:

“5) with regard to entities subject to registration or entered in the Register – information on penalties imposed on these entities, referred to in Article 15(2) of the Act of …. on the liability of collective entities for acts prohibited under penalty (Journal of Laws, item …), measures referred to in Article 16(2-6) and (11) of this Act, the forced administration referred to in Article 56 of this Act, and preventive measures referred to in Article 57 of this Act”.

Article 67 In the Act of 24 May 2000 on the National Criminal Register (Journal of Laws of 2018, Journal of Laws of 2009, No. 153, item 259, as amended).

items 1218 and 1544) shall be amended as follows:

1)           Article 1(3) shall be replaced by the following:

“The Register shall also collect data on collective entities against which the penalty referred to in Article 15 of the Act of …

o liability of collective entities for acts prohibited under penalty (Journal of Laws, item …), or a measure referred to in Article 16 of this Act”;

2)           in Article 4(1), point 6(c) shall be replaced by the following:

“(c) collective entities, where the offence on which the liability of the collective entity is based has been committed to the detriment of the financial interests of the European Communities;’;

– – 28 –

3)           in Article 12:

a)          in paragraph 1a, points 4 to 5a are replaced by the following:

“4) the sentence referred to in Article 15 of the Act of …. on the liability of collective entities for acts prohibited under the threat of punishment, or the measure referred to in Article 16 of this Act;

5) legal qualification of the prohibited act constituting the basis for collective entity liability;

5a. information that the offence on which the liability of the collective entity is based has been committed to the detriment of the financial interests of the European Communities;’,

b)          in paragraph 2a, points 1 and 2 are replaced by the following:

“1) enforcement of the penalty referred to in Article 15 of the Act of …. on the liability of collective entities for acts prohibited under the threat of punishment, or the measure referred to in Article 16 of this Act;

2) the erasure of a judgment declaring a collective entity liable for a criminal offence by way of pardon;’;

4)           In Article 13, point 4 is replaced by the following:

“4) registration cards and notifications containing information on collective entities subject to liability under the provisions of Chapter 2 of the Act of …. on the liability of collective entities for prohibited acts under penalty”;

5)           in Article 14(1), after point 5, the period shall be replaced by a semicolon and the following point 6 shall be added:

“6.    liquidation of a collective  entity.

Art. 68. In the Act of 15 September 2000. – The Commercial Companies Code (Journal of  Laws  of 2017, item 1577 and 2018, items 398, 650, 1544, 2219 and 2244) in Article 18 § 2 shall read as follows:

“A person may not be a member of the Management Board, Supervisory Board, Audit Committee, liquidator or proxy who has been convicted of offences specified in Art. 229-230a and in the provisions of Chapters XXXIII-XXXVII of the Penal Code and in Art. 585, Art. 587, Art. 590 and Art. 591 of the Act”.

– – 29 –

Art. 69: In the Act of 27 April 2001. – Environmental protection law (Journal of Laws of 2018

r.      item 799, as amended. 7. in Article 401(7), point 14 is replaced by the following:

“14) revenues from references judged on the basis of:

a)          Article 47(2) of the Act of 6 June 1997 – Penal Code (Journal of Laws of 2018, items 1600 and 2077),

b)          Article 25 (3) of the Act of …. on the liability of collective entities for acts prohibited under penalty (Journal of Laws, item …).”.

Art. 70: In the Act of 29 January 2004. – The Public Procurement Law (Journal of Laws of 2018, items 1986 and 2215) in Article 24, paragraph 1, point 21 shall be replaced by the following:

“21) an economic operator which is a collective entity and has been prohibited by a court from bidding       for a public contract on the                              basis    of the Act of …

o liability of collective entities for acts prohibited under penalty (Journal of Laws, item …);”.

In the Act of 21 October 2016 on the concession contract for works or services (Journal of Laws, item 1920 and 2018, items 1669 and 1693) in Art. 32, paragraph 1, item 9 shall be replaced by the following:

“9)    is a collective entity which has been forbidden by a court to apply for a residence permit.

o public procurement on the basis of the Act of …. on criminal liability of collective entities for acts prohibited under penalty (Journal of Laws, item …);”.

Chapter 9

Transitional and final provisions

The provisions introduced by this Act shall apply to the liability of collective entities for the offences referred to in Article 16 of the Act repealed by Article 74 committed before the date of entry into force of this Act, provided that the conditions for liability laid down in Article 3 of the Act repealed by Article 74 are met at the same time. However, if the provisions of the Act repealed by Article 74 are more relative to the collective entity, these provisions shall apply with the exception of Article 4 of the Act repealed.

The second sentence of paragraph 1 shall not apply to the financial    and compensation liability of collective entities as defined in Articles 9 and 10 of this Act.

To financial and compensation liability of the collective entity for offences committed before the date of entry into force of this Act, the provisions introduced by this Act shall apply. Proceedings initiated before the date of entry into force of this Act on the basis of the Act repealed by Article 74 shall continue on the basis of that Act until the proceedings are finally terminated.

Article 73. The existing executive regulations issued on the basis of Article 12(3) and Article 21 of the Act amended by Article 67 shall remain in force until the date of entry into force of the executive regulations issued on the basis of Article 12(3) and Article 21 of the Act amended by Article 67, but not longer than for a period of 12 months from the date of entry into force of this Act.

Article 74 The Act of 28 October 2002 on the liability of collective entities for acts prohibited under penalty (Journal of Laws of 2018, items 703 and 1277) shall be repealed.

The Act enters into force 6 months after the date of its announcement.

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