In 2020, the legislator decided to suspend the statute of limitations with respect to the criminality of and the execution of the penalty for all prohibited acts. This provision was in force for almost two months and resulted in discrepancies in judgments, which were resolved in a resolution of the Supreme Court. Meanwhile, in 2021, the legislator again decided to suspend the limitation period, this time only with regard to criminal and fiscal offences. At the same time, this provision was made to apply retroactively to the period from the introduction of an epidemic emergency in Poland for the first time. This causes complications in this regard again.