International transactions / Chain transactions
Part of doing international business is also ensuring that VAT is correctly accounted for in international transactions. Everyone who has foreign business partners has encountered the difficulties which are generated by cooperation both with the business partners themselves and with authorities from other tax jurisdictions. If we add to this the dynamism of changes in both Polish and EU legislation and the multitude of rulings by national courts and the CJEU, as well as the practice of tax authorities, we arrive at a mixture of challenges facing VAT taxpayers.
Who, when running a business, will give a thought to issues such as the correct determination of the place of supply of services, permanent establishment or recognition of the proper nature of a transaction? Unfortunately, without proper care and mastery of the above issues, we expose ourselves to the risk of arrears and tax sanctions for the company, as well as potential individual fiscal criminal liability for those involved in the transaction from the management or settlement side. For this reason, the safest solution is to enlist the help of experts who will effectively manage the VAT settlements, support the signing and planning of subsequent transactions, which will directly translate into a reduction of risks and potential problems with the tax authorities.
For whom?
- Your company sells abroad and you have doubts about applying the 0% rate?
- Your company operates within an international structure or extended supply chain and you have doubts about the level of security?
- Your business is growing, you're planning to enter more markets and you're wondering how to put it together?
- Your company is increasing the scale of its international transactions and you would like to be sure that the adopted tax security rules pass the test?
Scope of support:
- Tax support on the issue of VAT permanent establishment.
- Identifying the correct way to account for international and chain transactions.
- Analysis of the company's current operations and determination of the correctness of the VAT treatment applied.
Contact one of our experts on VAT
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.