- Applicable Financial Sanctions laws: Which national laws bring EU Russia sanctions laws into effect? If EU sanctions laws do not apply, which do?
- Does the same framework apply to Financial Sanctions against other countries (e.g. Iran?) If so, please provide link to relevant government website listing these.
- Which agency issues “licences” permitting certain activities which would otherwise be prohibited by Financial Sanctions laws?
- Link to Consolidated List of individuals and companies subject to Financial Sanctions
- Can a breach of Financial Sanctions laws be treated as a criminal offence? Please indicate the relevant law.
- What are the penalties for a criminal breach of Financial Sanctions?
- Who investigates criminal breaches of Financial Sanctions laws?
- Are there non-criminal (e.g. administrative or civil) penalties and/or fines for a breach of Financial Sanctions?
- What are the penalties for a non-criminal breach of Financial Sanctions?
- Who investigates non-criminal breaches of Financial Sanctions laws?
- Key government guidance relating to the implementation of Financial Sanctions (e.g. FAQs)
jurisdiction
1. Applicable Financial Sanctions laws: Which national laws bring EU Russia sanctions laws into effect? If EU sanctions laws do not apply, which do?
EU sanctions laws apply and are enforced mainly by two national acts of law:
- Act of 13 April 2022 on special solutions to prevent support for aggression against Ukraine and to protect national security – which introduces sanctions for violating certain EU sanctions law provisions as well as introduced Poland’s own specific sanctions (“Polish Sanctions Act”)
- Act of 16 November 2016 on the National Fiscal Administration
2. Does the same framework apply to Financial Sanctions against other countries (e.g. Iran?) If so, please provide link to relevant government website listing these.
No.
For all information regarding sanctions see: Sankcje międzynarodowe - Ministerstwo Finansów - Portal Gov.pl
3. Which agency issues “licences” permitting certain activities which would otherwise be prohibited by Financial Sanctions laws?
In this respect, the competent authorities are those indicated in Annex II to Council Regulation (EU) No 833/2014. In terms of:
- financial sanctions it is: Head of the National Fiscal Administration, Inspector General of Financial Information (for counter-terrorism aspects),
- economic sanctions: Ministry of Development and Technology
- personal traffic sanctions: Minister of the Affairs of the Interior and Administration, Head of the Office for Foreigners.
4. Link to Consolidated List of individuals and companies subject to Financial Sanctions
5. Can a breach of Financial Sanctions laws be treated as a criminal offence? Please indicate the relevant law.
Yes. Pursuant to Article 15 of the Polish Sanctions Act, it is a criminal offence to violate some of the prohibitions set out in Council Regulation (EU) No. 765/2006, 833/2014 or 2022/263. It is also prohibited to participate in activities the purpose or effect of which is to circumvent the above-mentioned prohibitions.
6. What are the penalties for a criminal breach of Financial Sanctions?
Penalty of imprisonment for no less than 3 years.
7. Who investigates criminal breaches of Financial Sanctions laws?
Law enforcement agencies, Police and public prosecutor.
8. Are there non-criminal (e.g. administrative or civil) penalties and/or fines for a breach of Financial Sanctions?
Yes.
9. What are the penalties for a non-criminal breach of Financial Sanctions?
Heads of Customs and Tax Offices or President of the Public Procurement Authority (in case of a breach referred to in Article 7(6) of Polish Sanctions Act), by means of an administrative decision, may impose a fine for non-compliance with sanctions of up to PLN 20,000,000. Provincial inspectors of the trade inspection (in the case of a breach referred to in Article 13(12) of Polish Sanctions Act) may impose a penalty of up to PLN 10,000,000.
In addition, the customs authority may seize goods and seek their forfeiture in case there is an infringement of EU Regulations imposing sanctions in reference to Russian aggression against Ukraine.
10. Who investigates non-criminal breaches of Financial Sanctions laws?
Head of the Customs and Tax Office in case of breaches of EU regulations (art. 6 of Polish Sanctions Act and art. 143d of Act on the National Fiscal Administration) and breaches referred to in art. 8 of Polish Sanctions Act. President of the Public Procurement Authority in case of a breach referred to in Article 7(6) of Polish Sanctions Act. Provincial inspectors of the trade inspection in the case of a breach referred to in Article 13(12) of Polish Sanctions Act.
