Poland: Phase 2
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Directorate for Financial and Enterprise Affairs POLAND: PHASE 2 REPORT ON THE APPLICATION OF THE CONVENTION ON COMBATING BRIBERY OF FOREIGN PUBLIC OFFICIALS IN INTERNATIONAL BUSINESS TRANSACTIONS AND THE 1997 REVISED RECOMMENDATION ON COMBATING BRIBERY IN INTERNATIONAL BUSINESS TRANSACTIONS This report was approved and adopted by the Working Group on Bribery in International Business Transactions on 18 January 2007. TABLE OF CONTENTS EXECUTIVE SUMMARY ............................................................................................................................ 5 A. INTRODUCTION ............................................................................................................................... 6 1. On-Site Visit ..................................................................................................................................... 6 2. General Observations........................................................................................................................ 7 a. Economic system .............................................................................................................................. 7 b. Political and legal framework ........................................................................................................... 8 c. Implementation of the Convention and Revised Recommendation.................................................. 8 d. Cases involving the bribery of foreign public officials..................................................................... 9 (i) Investigations, prosecutions and convictions.......................................................................... 9 (ii) Independent Inquiry Committee into the UN Oil-For-Food Programme ............................. 10 3. Outline of Report ............................................................................................................................ 10 B. PREVENTION, DETECTION AND AWARENESS OF FOREIGN BRIBERY............................. 11 1. General Efforts to Raise Awareness ............................................................................................... 11 a. Government initiatives to raise awareness...................................................................................... 11 (i) The Anti-Corruption Strategy ............................................................................................... 11 (ii) Awareness raising and training for public officials .............................................................. 11 (iii) Awareness raising and training for the business sector ........................................................ 12 b. Private sector initiatives to raise awareness.................................................................................... 13 2. Reporting Foreign Bribery Offences and Whistleblower Protection.............................................. 13 a. Duty to report crimes to law enforcement authorities..................................................................... 13 b. Whistleblowing and whistleblower protection ............................................................................... 14 3. Officially Supported Export Credits ............................................................................................... 15 a. Awareness-raising efforts ............................................................................................................... 15 b. Detection of foreign bribery............................................................................................................ 16 c. Duty to report bribery of foreign public officials ........................................................................... 16 4. Official Development Assistance.................................................................................................... 16 a. Awareness-raising efforts ............................................................................................................... 17 b. Detection of foreign bribery and the duty to report foreign bribery ............................................... 17 5. Foreign Diplomatic Representations............................................................................................... 18 a. Awareness-raising efforts ............................................................................................................... 18 b. Detection of foreign bribery and the duty to report foreign bribery ............................................... 18 6. The Tax Authorities ........................................................................................................................ 19 a. Tax treatment of bribes ................................................................................................................... 19 b. Awareness, Training and Detection................................................................................................ 21 c. Duty to Report Bribery of Foreign Public Officials and Sharing of Information........................... 22 7. Accounting and Auditing................................................................................................................ 23 a. Accounting and auditing standards................................................................................................. 23 b. Awareness and Training ................................................................................................................. 24 c. Duty to Report Bribery of Foreign Public Officials........................................................................ 25 8. Money Laundering.......................................................................................................................... 25 a. Suspicious transaction reporting ..................................................................................................... 25 2 b. Sanctions......................................................................................................................................... 27 c. Typologies and Guidelines ............................................................................................................. 28 C. INVESTIGATION, PROSECUTION, AND SANCTIONING OF FOREIGN BRIBERY.............. 29 1. Institutional Framework.................................................................................................................. 29 a. The Police ....................................................................................................................................... 29 b. The Prosecution Authority................................................................................................................ 30 c. The Central Anti-Corruption Bureau ..............................................................................................31 d. The courts........................................................................................................................................ 33 2. Investigations .................................................................................................................................. 33 a. Conduct of Investigations ............................................................................................................... 33 (i) Commencement and Termination of Investigative Proceedings........................................... 33 (ii) Ongoing investigations ......................................................................................................... 34 (iii) Sources of information used for launching investigations.................................................... 36 (iv) Investigative techniques........................................................................................................37 (v) Bank Secrecy ........................................................................................................................ 37 (vi) Witness Protection Measures................................................................................................ 38 (vii) Co-ordination and information sharing between investigative authorities ........................... 38 (viii) Period for investigations .......................................................................................................39 b. Mutual legal assistance and extradition .......................................................................................... 40 (i) Mutual legal assistance .........................................................................................................40 (ii) Extradition............................................................................................................................. 42 3. Prosecution...................................................................................................................................... 42 a. Mandatory Prosecution ................................................................................................................... 42 b. The role of the Minister of Justice as Prosecutor General .............................................................. 43 c. Grounds for precluding or terminating proceedings ....................................................................... 44 (i) Immunities ............................................................................................................................ 44 (ii) Impunity Provision in Article 229.6 of the Penal Code (“effective regret”)......................... 46 d. Jurisdiction.....................................................................................................................................