GENERAL PART
Chapter XIII. Liability for offences committed abroad
Article 112. Notwithstanding the provisions in force in the place of the commission of the offence
the Polish penal law shall be applied to a Polish citizen or an alien in case of the commission of :
1) an offence against the internal or external security of the Republic of Poland ;
2) an offence against Polish offices or public officials ;
3) an offence against essential economic interests of Poland ;
4) an offence of false deposition made before a Polish office.
Article 113. Notwithstanding regulations in force in the place of commission of the offence, the
Polish penal law shall be applied to a Polish citizen or an alien, with respect to whom no decision on
extradition has been taken, in the case of the commission abroad of an offence which the Republic of
Poland is obligated to prosecute under international agreements.
Article 114. § 1. A sentencing judgement rendered abroad shall not bar criminal proceedings for the same offence from being instituted before a Polish court.
§ 2. The court shall credit to the penalty, imposed the period of deprivation of liberty actually
served abroad and the penalty there executed, taking into consideration the differences between these
penalties.
§ 3. The provision of § 1 shall not apply when a sentencing judgement rendered abroad has been
transferred to be executed within the territory of the Republic of Poland, and also when the judgement
rendered abroad regarded an offence, with regard to which either a transfer of the prosecution or
extradition from the territory of the Republic of Poland has occurred.
§ 4. If a Polish citizen validly and finally sentenced by a court in a foreign country, has been
transferred to execute the sentence within the territory of the Republic of Poland, the court shall
determine, under Polish law, the legal classification of the act, and the penalty to be executed or any
other penal measure provided for in this Act; the basis for determination of the penalty or other measure subject to execution shall be provided by the sentencing judgement rendered by a court of a foreign country, the penalty prescribed for such an act under Polish law, the period of actual deprivation of liberty abroad, the penalty or other measure executed there, and the differences between these penalties considered to the favour of the sentenced person.
EDIT.