It is best to seek the assistance of defense counsel at the earliest possible stage of proceedings – ideally prior to the first interrogation and before making any statements, or immediately upon receiving a summons. Furthermore, a detained person must be immediately allowed, upon request, to contact an attorney (adwokat) or legal counsel (radca prawny) in an accessible form and to speak with them directly.

Initial procedural steps, including the first testimony or statements given, can significantly impact the outcome of the case. For this reason, having defense counsel present to safeguard the client’s rights is critical from the very start.

Law enforcement and tax authorities have the authority to secure assets or freeze bank accounts in specific cases. Such actions can severely disrupt a business’s liquidity in a short time and impact the ability to cover everyday household expenses. Securing assets or freezing accounts is permissible only when specific statutory conditions are met.

If these conditions are not present or if there are grounds to contest the measure, defense counsel should act quickly to appeal the decision. In many cases, successfully challenging such a ruling restores access to funds needed for both daily living and ongoing business operations.

A witness is required to appear upon summons and testify truthfully, under penalty of criminal liability for perjury. A witness may also appoint legal counsel if necessary to protect their interests in the ongoing proceedings.

A suspect is likewise obligated to appear when summoned for interrogation, but possesses the right of defense. A suspect may refuse to give statements altogether or decline to answer specific questions without providing any reason. From the beginning of the proceedings, a suspect has the right to defense counsel and is under no obligation to prove their innocence.

In the event of detention, defense counsel acts immediately by contacting law enforcement authorities, attending the interrogation, safeguarding the detainee’s rights, and preparing a defense strategy ahead of any court hearing regarding pre-trial detention.

The presence of defense counsel during an interrogation is particularly critical if the suspect chooses to give a statement, as it allows real-time oversight of how questions are phrased by investigators. Defense counsel verifies that questions are not leading and comply with procedural rules of evidence, while ensuring the official record (protokół) accurately reflects the actual course of the proceedings and the statements made.

If pre-trial detention is applied, defense counsel appeals the court’s order and seeks to have it revoked or replaced with non-custodial preventive measures. Depending on the circumstances, these may include financial bail, police supervision, a ban on leaving the country, a prohibition on contacting specific individuals, or suspension from professional duties.

Voluntary Submission to Liability is an institution of fiscal criminal law that allows for the simplified resolution of proceedings without a full trial. Exercising this option requires paying the depleted public law duty, paying an amount equal to at least the minimum fine prescribed for the offense, consenting to the forfeiture of items, and paying at least a flat-rate amount toward procedural costs.

However, voluntary submission to liability is not available in certain situations—for example, if the fiscal offense carries a penalty of restriction of liberty or imprisonment, or if grounds for an extraordinary aggravation of penalty apply. A key benefit of voluntary submission to liability is that a final judgment approving this procedure is not entered into the National Criminal Register (Krajowy Rejestr Karny – KRK).