The article concerns the evaluation of design and solutions of Fiscal Penal Code. The author indicates the specific solutions of penal proceeding, which is one of the special forms of procedures prescribed by the Fiscal Penal Code. The analysis shall include the changes in penal proceedings introduced by Act of 28 July 2005 about amending the Fiscal Penal Code and other Acts entered into force on 17 December 2005. The author reviews situations where the new regulation may arouse controversy. Moreover, the author draws attention to amendment to the scope of the basis for cancellation of valid mandate penalties, which was implemented by the Act.