Support in tax audits and proceedings (VAT, CIT, PIT, TP, RET)
In the Polish legal order with regard to control by tax authorities, we can distinguish between tax control and customs and fiscal control. Each type of audit has a regulated course and scope, as well as a list of tools available to the tax authorities to carry it out. The purpose of an audit is to verify the correctness of tax settlements, which can be carried out by verifying transactions, documents, questioning witnesses or conducting visual inspections.
Tax proceedings, on the other hand, are undertaken when the audit reveals irregularities in the taxpayer’s fulfillment of its obligations under the tax laws, and these deficiencies are not fully remedied by filing returns or corrections to returns.
The period of an audit or tax investigation is a time that the taxpayer should properly use to gather arguments and evidence, as well as work closely with the auditing authority. Nevertheless, it is also a period of excessive stress and organizational burden, and the complexity of tax regulations definitely does not improve the already difficult situation of the taxpayer.
It is worth remembering that at any stage of an audit or tax investigation, the taxpayer has the right to seek support from a professional tax advisor. It is best to ask for support even at the stage of the beginning of the audit, since even the first actions performed by the taxpayer can affect the course and outcome of the audit or proceedings.
Who is it for?
- Has your company been notified of the initiation of a tax or customs audit?
- Is your company experiencing tax proceedings?
- Is your counterparty being audited, and the authority or counterparty has notified you of planned verification activities or intent to initiate a cross-check?
Our support scope:
- Development of a strategy for dealing with inspections
- Ongoing support at every stage of the audit or proceedings.
- Preparation of explanations, objections, appeals, complaints and other pleadings.
- Participation in witness hearings and inspections.
Contact one of our experts ontax proceedings
Winning the case before the Supreme Administrative Court
on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20
Winning the case before the Supreme Administrative Court
regarding the Company's CIT exemption. Ref. act II FSK 1250/22
Winning case before the Voivodeship Administrative Court
on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22
Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20
The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.
Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)
Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.
Winning case before the CJEU. C-395/09
The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.
Winning case before the CJEU. C-395/09
The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.
Winning case before the CJEU. C-313/05
Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski
Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.
Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)
Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)
Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)
Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)
Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.
Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.
We teach at universities, including the School of Economics
Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.