Criminal law may therefore be applied not only where the debtor fails to fulfil their obligation, but also where the debtor has, at the same time, contributed in some way to the creditor’s loss.
Articles 300–302 of the Criminal Code primarily cover the following actions:
- the debtor disposing of assets (including by destroying, donating, selling or concealing them) – in a situation where bankruptcy is imminent (Article 300(1) of the Criminal Code);
- the debtor disposing of assets with the aim of thwarting the enforcement of a court judgment or a decision by another authority – so-called ‘enforcement-related failure to satisfy the creditor’ (Article 300(2) of the Criminal Code);
- failure to satisfy a creditor due to the debtor establishing a new business entity and transferring assets to it (Article 301(1) of the Criminal Code);
- the debtor causing their own bankruptcy, whether intentionally or unintentionally (as provided for in Article 301 § 2 and 3 of the Criminal Code);
- favouring a creditor by the debtor – i.e. satisfying only certain, selected creditors in the face of impending insolvency or bankruptcy (Article 302(1) of the Criminal Code);
- corruption – granting or promising to grant a financial advantage to a creditor in exchange for acting to the detriment of other creditors, in the context of ongoing bankruptcy proceedings or with the aim of preventing such proceedings, as well as the acceptance or demand of such an advantage by a creditor (Article 302(2) and (3) of the Criminal Code).
In the provisions cited above, the legislator has covered not only the unlawful actions of debtors, but also those of dishonest creditors who, for example, accept a financial benefit, thereby fulfilling the elements of the offence (as set out in Article 302 § 3 of the Criminal Code).
It should also be emphasised that the acts listed in Articles 300–302 of the Criminal Code cover a very broad scope. For the purposes of this article, they have been described and explained only briefly.
If you are interested in a detailed analysis of the provisions outlined above or a detailed explanation of the elements of the offences described above, we encourage you to contact our law firm.
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HWW Hewelt Wojnowski Lindner i Wspólnicy is a Warsaw law firm advising businesses and public entities. We combine experience in commercial law, energy, tax, data protection and litigation to deliver solutions tailored to our clients’ business realities.
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