Wybrane praktyczne aspekty zwalczania wyłudzeń z tarcz finansowych

Abstract

Government efforts to protect Polish companies in the face of the crisis caused by the COVID-19 pandemic involved implementing a programme of support measures called the Anti-Crisis Shield – a package of solutions prepared by the government aimed at preventing a coronavirus-induced crisis. The Anti-Crisis Shield includes five action areas. To ensure financial liquidity of companies, the government introduced an additional assistance package within the Polish Development Fund (PFR), the so-called PFR Financial Shield, supplementing the Anti-Crisis Shield. It was an assistance package for businesses, offered in the form of both refundable loans and subsidies, as well as partially non-refundable subsidies for micro, small, medium and large enterprises. The purpose of this paper is to evidence the shortcomings in those solutions which lead to abuse on the part of entrepreneurs, show examples of how features of criminal offences defined in the Criminal Code were satisfied, and indicate the situations in which the provisions of criminal law may assist in combating the aforementioned abuse.