Abstract

This article discusses procedural aspects of extended confiscation introduced by the Act of 23 March 2017 in order to implement Directive 2014/42/EU of 3 April 2014. Some changes have been introduced to the criminal procedure, for instance new participants in the proceedings, such as the subject obliged to return criminal proceeds and the proprietor of the company threatened with forfeiture. Admissibility of wiretapping and recording has been extended in order to identify property threatened by forfeiture, while the company property may be secured by appointment of a court administrator. An analysis of the new regulation leads to the conclusion that the legislator partially overstepped the scope of the Directive and failed to provide due protection for the rights of the participants in the proceedings.