In the current legal regime in Poland, the lower and upper limits of the amount of the fine are specified in detail in the provisions of the Fiscal Penal Code. The amount of the fine imposed in a particular case is determined by the court, which takes into account the offender's income, his personal and family conditions, property relations and earning potential.
The proposed amendment is a huge change in the approach to punishment and the function of a fine in fiscal penal law in Poland. According to the discussed proposal, fine is supposed to serve as compensation for damage (a compensation for the State Treasury). Therefore, significant doubts may arise from punishing the offender with such a penalty while imposing an obligation to return the amount due. This can lead to a kind of "punishment" for the same act twice.
