From: U.S. Embassy Reports

2003 INVESTMENT CLIMATE STATEMENT FOR POLAND

A.11. CORRUPTION



ANTI‑CORRUPTION LAWS AND REGULATIONS: POLISH LAWS AND

REGULATIONS PROVIDE A LEGAL BASIS FOR COMBATING CORRUPTION.

BRIBERY IS A CRIMINAL OFFENSE AND BRIBES ARE NOT TAX‑

DEDUCTIBLE. THE FINANCE MINISTRY'S TAX AUTHORITIES CONCEDE,

HOWEVER, THAT BRIBES ARE OFTEN DISGUISED AS OTHER PAYMENTS,

WHICH ARE DEDUCTIBLE. ONE OF THE CHIEF TOOLS IN PREVENTING

CORRUPTION IS A TRANSPARENT SYSTEM OF GOVERNMENT PROCUREMENT

BY OPEN TENDER AT ALL LEVELS OF GOVERNMENT. A 1997 LAW

RESTRICTS ECONOMIC ACTIVITY FOR PEOPLE HOLDING PUBLIC

POSITIONS. THIS LAW PREVENTS A PUBLIC OFFICIAL FROM

ENGAGING IN BUSINESS ACTIVITIES WHERE HE OR SHE WOULD HAVE A

CONFLICT OF INTEREST WHILE HE OR SHE IS AN OFFICIAL AND FOR

ONE YEAR THEREAFTER. THE LAW APPLIES TO PARLIAMENTARIANS,

GOVERNMENT OFFICIALS, AND LOCAL OFFICIALS. ON 1 JULY 2003,

NEW PENAL CODE REGULATIONS COMBATING CORRUPTIONS COME INTO

FORCE. THESE AMENDMENTS INCLUDE: NO PUNISHMENT FOR THOSE WHO

GIVE BRIBES AND INFORM POLICE ABOUT THIS FACT; NEW BROADER

DEFINITION OF A PUBLIC OFFICIAL, WHICH INCLUDES LOCAL

GOVERNMENT OFFICIALS, DOCTORS, AND CEOS; SEIZURE OF ASSETS

IF AN ACCUSED PERSON DOES NOT MANAGE TO PROVE THEY COME FROM

A LEGAL SOURCE.



OECD ANTI‑BRIBERY CONVENTION: POLAND RATIFIED THE OECD

CONVENTION ON COMBATING BRIBERY IN 2000; IMPLEMENTING

LEGISLATION BECAME EFFECTIVE FEBRUARY 3, 2001.



CASES OF CORRUPTION: REPORTS OF ALLEGED CORRUPTION ARE

PUBLICIZED. THEY OFTEN APPEAR IN CONNECTION WITH

PRIVATIZATION, GOVERNMENT CONTRACTING, AND THE ISSUANCE OF A

REGULATION OR PERMIT THAT BENEFITS A PARTICULAR COMPANY.

REPORTEDLY, CORRUPTION BY CUSTOM AND BORDER GUARD OFFICIALS,

TAX AUTHORITIES, AND LOCAL GOVERNMENT OFFICIALS OFTEN OCCURS

AND, IF DISCOVERED, IS USUALLY PUNISHED. BUSINESSES REPORT

THAT POLISH OFFICIALS HAVE ASKED FOR POLITICAL CAMPAIGN

CONTRIBUTIONS IN RETURN FOR FAVORABLE TREATMENT. OVERALL,

U.S. FIRMS HAVE NOT CONSIDERED BRIBE SEEKING TO CONSTITUTE A

MAJOR IMPEDIMENT TO THEIR OPERATIONS IN POLAND.



COMBATING CORRUPTION: CORRUPTION IS WIDELY RECOGNIZED AS A

PROBLEM IN POLAND, AS WELL AS A RESTRAINT ON ECONOMIC GROWTH

AND DEVELOPMENT. WHILE PUBLIC DEBATE ON THE SUBJECT IS

GROWING, THERE HAS NOT YET BEEN A SIGNIFICANT IMPROVEMENT IN

ENFORCEMENT OF ANTI‑BRIBERY CRIMINAL LAWS BY THE POLICE

AUTHORITIES. THE GOVERNMENT HAS SOUGHT TO REDUCE THE

OPPORTUNITIES FOR CORRUPTION, AND, IN JUNE, THE PRIME

MINISTER ANNOUNCED A MAJOR NEW INITIATIVE. THE PRIVATE

SECTOR IS NOW PAYING GREATER ATTENTION TO FIGHTING

CORRUPTION. IN 1998, CONCERNED POLES ESTABLISHED THE POLISH

CHAPTER OF TRANSPARENCY INTERNATIONAL. SEVERAL OTHER NGOS

HAVE LAUNCHED CAMPAIGNS TO INCREASE PUBLIC AWARENESS.

BUSINESS GROUPS, INCLUDING THE AMERICAN CHAMBER OF COMMERCE,

HAVE ALSO BEEN VOCAL ON THE SUBJECT.



BRIBERY OF A DOMESTIC OFFICIAL: BRIBERY AND ABUSE OF PUBLIC

OFFICE ARE CRIMES UNDER THE POLISH CRIMINAL CODE.



BRIBERY OF A FOREIGN OFFICIAL: LEGISLATION IMPLEMENTING THE

OECD CONVENTION CLASSIFIES THE PAYMENT OF A BRIBE TO A

FOREIGN OFFICIAL AS A CRIMINAL OFFENSE, THE SAME AS IF IT

WERE A BRIBE TO A POLISH OFFICIAL.



ENFORCEMENT AGENCIES: THE JUSTICE MINISTRY AND THE POLICE

ARE RESPONSIBLE FOR ENFORCING POLAND'S ANTI‑CORRUPTION

CRIMINAL LAWS; THE FINANCE MINISTRY ADMINISTERS TAX

COLLECTION AND IS RESPONSIBLE FOR DENYING THE TAX

DEDUCTIBILITY OF BRIBES.



CONVICTIONS: NO FOREIGN INVESTOR OR MAJOR GOVERNMENT

OFFICIAL HAS BEEN FOUND GUILTY OF CORRUPTION. A NUMBER OF

OFFICIALS HAVE BEEN INVESTIGATED AND FEWER CHARGED, BUT

THESE CASES DO NOT SEEM TO REACH A CONCLUSION.

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