Buddy lottery: court orders investigation into tax office's failure to pay out prizes

The Regional Court in Kraków has ordered prosecutors to open an investigation into the director of the Revenue Administration Chamber (IAS) in Kraków. It concerns his refusal, for almost two years, to pay out funds from a bank guarantee to winners of a lottery run by the YouTuber Kamil L., known as Budda. The story was reported by the daily Rzeczpospolita.

What the dispute is about

The prizes were seven luxury cars (including a Porsche GT3 RS worth PLN 1.6m) and a house in Zakopane. The winners were drawn in 2024 but never received their prizes. Both the lottery organisers and Budda himself were detained and charged with offences including money laundering and VAT fraud. The cars were seized and taken to a police car park.

To obtain a permit for the lottery, the organiser, Influi Publishing, had to put up security in case the prizes were not delivered. This was a bank guarantee of about PLN 7.7m, matching the value of the prizes in kind. Members of the company's board are accused of organising an illegal gambling game, but say they held a permit.

The guarantee funds reached the IAS Kraków account in two instalments: about PLN 4.2m and about PLN 3.5m. They have never been paid to the winners.

The court's decision

Representatives of the company reported a possible offence by the IAS director to prosecutors. The District Prosecutor's Office in Opatowice refused to open an investigation, but the Regional Court in Kraków overturned that decision (case no. III Kp 191/26). The court said the prosecutor should consider whether the failure to pay out may constitute neglect of duty under Article 231 of the Criminal Code. The offence carries up to three years in prison, or up to two years if committed unintentionally.

The court accepted that the chamber may initially have had justified doubts, because part of the money was under an asset freeze. In November 2025, however, the Regional Court in Szczecin lifted the freeze on the second sum (case no. III Kp 2243/25), and in May 2026 prosecutors issued a decision releasing it. According to the Kraków court, from at least 22 May 2026 the IAS director could no longer rely on "procedural caution".

The parties' positions

Julia Karcz, a legal adviser at the law firm Litigato, which represents the lottery organiser, believes that refusing to pay out may amount to neglect of duty by a public official. In her view, the court found that the matter requires further clarification.

IAS Kraków told the newspaper that whether the winners should be paid is a matter for court proceedings and will be assessed by a common court. Its spokeswoman, Joanna Drużyńska, added that the case is multi-stranded and that prosecutors are also taking action. The chamber had earlier said the case was exceptional and that decisions were taken with particular caution.

The court's ruling does not mean the IAS director committed an offence. It only requires an investigation to be opened and conducted.