Representation before the courts in tax cases
Disputes with tax authorities often do not end at the level of the second instance authority and there is a need to refer the dispute to the court-administrative procedure. Court-administrative proceedings, just like tax audits or tax proceedings, are subject to a high level of formalism and the need for thorough knowledge of both tax regulations and those governing proceedings before the Provincial Administrative Courts (WSA) and the Supreme Administrative Court (NSA).
Conducting a dispute requires not only the preparation of relevant evidence to support his position, but the need to skillfully formulate charges against decisions issued by the tax authorities, and then prepare a justification of the irregularities alleged against the authorities.
Our litigation philosophy is to focus on the most important issues in the case, i.e. business issues indicating that the taxpayer’s actions were entirely reasonable and marketable. We conclude that the message of the position as well as its argumentation should be clear, concrete and relatively short. We do not see the value for our clients in preparing monstrous pleadings, which, in an era of such a burdened administrative court system, may not necessarily translate into a positive resolution of the case.
Who is it for?
- An administrative decision subject to appeal to the WSA has been issued in your company's case?
- Do you disagree with the settlement of the case made before the tax authorities?
- An audit or tax proceedings are coming to an end at your company and you intend to appeal the authority's decision?
Our support scope:
- Development of litigation strategy.
- Ongoing support in every stage of judicial and administrative proceedings.
- Preparation of complaints, responses to complaints, cassation complaints and other pleadings.
- Preparation of requests for preliminary questions to the Court of Justice of the European Union.
- Representation at hearings before administrative courts.
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.