Transaction tax consulting
The sale or acquisition of a business takes different forms depending on the business models and capital structures adopted. Depending on the subject of the transaction, we can speak of the sale of shares in companies (share deal) of a business or its organized part (transfer of going concern), the sale of real estate or other assets (asset deal) and sale&leaseback transactions. The economic effect of the transaction remains the same, however, from a tax perspective, each form of acquisition or disposal causes different tax consequences.
Performing a proper tax analysis already at the stage of planning and developing the transaction scheme undoubtedly brings tangible benefits in the aspects of tax security of the optimal level of taxation. Ongoing support from tax advisors at every stage of the transaction helps secure both your business and your financial goals whether you are acting on the side of the buyer or seller.
Who is it for?
- Are you planning to purchase a business, company or assets?
- Would you like to be sure that the planned transaction will proceed in an optimal and tax-safe manner?
- Are you planning to sell your business and need support in ensuring the tax profitability of the transaction?
- Are you facing the dilemma of selling your business, but don't know where to start?
Our support scope:
- Analysis of the tax implications of the planned transaction.
- Identification and evaluation of risks and potential tax benefits.
- Development of transaction options.
- Development of the tax-optimal structure of the transaction.
- Preparation and verification of agreements for the acquisition or sale of shares or assets.
- Ongoing support during and after the transaction.
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.