Applications for tax ruling
An individual tax interpretation is a written position of the Director of the National Tax Information Service regarding the tax consequences of a taxpayer’s current practice or a planned future event. The Director of KIS issues a positive or negative interpretation, depending on whether he agrees with the taxpayer’s position. Obtaining a positive ruling guarantees the taxpayer legal protection, provided that the description of the facts or future event presented in the application is consistent with reality. Otherwise, the taxpayer cannot take advantage of the protective power of the interpretation, which is why it is so important to cooperate with tax advisors who will properly formulate both the description of the actual state of affairs or future event and prepare arguments supporting the taxpayer’s position expressed in the application.
It is not an art to prepare an application for an interpretation in which the issue will be presented in such a way as to obtain a positive ruling. On the other hand, the real challenge is to prepare an application that will simultaneously confirm the correctness of the conducted or planned activities, and at the same time guarantee the protective power of the interpretation.
Who is it for?
- Your accounting department is in doubt about how to apply the regulations to your company's individual situation?
- Your company is planning quantitatively significant business operations and you want the process to proceed in a tax stable manner?
- Your company is planning significant changes in the business model and there is a need for official confirmation of the correctness of the position?
Our support scope:
- Analysis of the facts and the need to apply for an individual interpretation.
- Preparation of the application, with a detailed description of the factual state and arguments confirming the correctness of the taxpayer's position.
- Preparation of answers to possible questions of the Director of National Tax Information.
- Representation before tax authorities.
- Support in the preparation of means of appeal against an unfavorable tax interpretation.
Contact one of our experts on CIT
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.