Ongoing VAT support
The numerous changes and complexity of tax laws are posing new challenges for entrepreneurs conducting their business in Poland. Being an entrepreneur means the need to demonstrate vigilance and discernment in tax matters, which in turn is reflected in an increase in responsibilities on the side of monitoring changes in regulations in order to minimize risks and properly fulfill one’s accounting and reporting obligations.
These additional obligations as well as the development of tools used by the tax authorities to monitor the correctness of settlements means that doing business is subject to a greater risk of detection of irregularities than ever before. This, in turn, can be associated with negative consequences from the tax authorities.
That is why it is so important to manage the tax part of a company’s activities in cooperation with qualified tax advisors, who stay abreast of the rapid changes in the law as well as in the practice of tax authorities and the rulings of administrative courts.
Who is it for?
- Is your company doing business in foreign markets?
- Your accounting department is facing many doubts, which it is trying to resolve on the Internet
- Your company is planning to start operations in the Polish market
- The amount of changes causes anxiety about the correctness of accounting and reporting obligations
Our suport scope:
- Preparing opinions and comments.
- Providing ongoing advice on VAT settlements.
- Support in registration of taxpayers for VAT purposes.
- Support in the recovery of VAT refunds.
- Comprehensive support in accounting for high-value commercial transactions.
- Support in VAT settlements of e-commerce sales.
- Analysis of contracts in terms of the correct manner and documentation of transactions.
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.