GENERAL PART
Chapter XIII. Liability for offences committed abroad
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.
Ne bis in idem
Ne bis in idem - foreign court
Ne bis in idem - State's own court
EDIT.