Tax law

Legal assistance in tax matters

A tax matter does not always begin with a dispute with an authority. Legal assistance may be needed even before a particular action or transaction is carried out, or before the manner of accounting for it is chosen. It is also needed when the authority requests explanations or documents, carries out verification activities, has commenced a tax audit or a customs and fiscal audit, or is already conducting tax proceedings.

The earlier a problem is analysed, the more room for action there usually is. Before an action or transaction is carried out, assistance covers assessing the tax consequences, the possible ways of accounting for it and the associated risks, and — in justified cases — also preparing an application for an individual tax ruling. Once the authority has taken up the matter, it covers drafting replies and positions, and representation during verification activities, a tax audit and a customs and fiscal audit, as well as in tax proceedings.

After an unfavourable tax decision has been received, assistance covers an analysis of the ruling, of the evidence gathered and of the course of the proceedings, and the preparation of an appeal. Once the appeal proceedings have concluded — if there are grounds for it — the next stage is a complaint to the voivodship administrative court and representation before that court.

I provide legal assistance both to businesses, companies and members of their management boards and to individual clients — in matters requiring an analysis of tax provisions, an assessment of the consequences of particular actions or settlements, or representation in a dispute with an authority.

Neither the place where the client carries on business, nor its registered office, nor the client's place of residence limits how we work together; the form that takes, and the need for the advocate to attend in person, are determined by the nature of the matter and the stage of the proceedings.

Planning

Tax consequences of actions and transactions

Assessment of the tax consequences of planned activities, of the manner of accounting for them and of the associated risks.

Contact with the authority

Verification activities and audits

Preparation of explanations and positions, and representation during verification activities, a tax audit and a customs and fiscal audit.

Proceedings and dispute

Challenging decisions and administrative court proceedings

Representation in tax proceedings, preparation of appeals and complaints, and conduct of cases before the administrative courts.

Personal liability

A company's tax arrears and the management board member

Assessment of the statutory conditions of liability, and representation of a management board member in proceedings concerning a company's tax arrears.

When can I help?

01

You are planning a transaction or a change in the way you account for tax

Before a planned action or transaction is carried out, it is worth establishing its tax consequences, the possible ways of accounting for it and the associated risks. Such an analysis makes it possible to take a decision in full awareness of the consequences and to reduce the risk that the tax authority will later challenge the settlement.

02

You need an individual tax ruling

If the way the provisions apply to a particular set of facts or to a planned event raises doubts, it is worth assessing whether applying for an individual tax ruling is justified. Not every doubt calls for an application — and where one is needed, its value depends on presenting the matter precisely.

03

You have received notice of a tax audit

A tax audit is, as a rule, preceded by notice of the intention to commence it. The time before the audit begins makes it possible to establish its scope and the period it covers, to review the documents from the area being audited and to put the settlements in order before the authority's first activities.

04

You are in the course of a tax audit or a customs and fiscal audit

A customs and fiscal audit — unlike a tax audit — may begin without prior notice, upon service of the authorisation. In both procedures, the course of the matter is affected by the way the taxpayer acts: meeting deadlines, the scope of the information provided and the consistency of the explanations with the documentation. Assistance covers the ongoing analysis of the authority's activities and representation — from replies to summonses through to attendance at the audit activities.

05

The authority has challenged your settlement

The matter may concern, among others, VAT, CIT or PIT — tax-deductible costs, the right to deduct tax, or the way a particular transaction has been treated for tax purposes. The starting point is to set the authority's position against the documents and the actual course of events; that determines the points on which the settlement can be defended.

06

You have received an audit result or other unfavourable findings

The manner and the deadline for responding depend on the type of document: different rules apply to a tax audit protocol and different ones to the result of a customs and fiscal audit. Whichever the procedure, it is necessary to determine which findings need to be challenged and what evidence and arguments support your position.

07

You have received a tax decision

Once a decision has been served, the most urgent issue is the deadline for lodging an appeal. The substance of the ruling itself — the provisions applied, the findings of fact and the assessment of the evidence — requires an analysis, from which the grounds of appeal and its reasoning follow.

08

The authority is conducting proceedings concerning your liability for a company's tax arrears

The liability of a management board member requires a separate assessment of the statutory conditions and of the circumstances of the particular case. The mere existence of a company's tax arrears does not in itself determine the liability of a person who holds, or has held, office on the management board.

Scope of assistance

The scope of assistance depends on the nature and stage of the matter: from an analysis of a single issue before a decision is taken, through to representation in an audit, in tax proceedings or before an administrative court.

The analysis covers the planned course of the action or transaction, its consequences under the relevant taxes, the possible ways of accounting for it and the risks associated with choosing a particular variant.

establishing the consequences of a planned action or transaction under the relevant taxes, in particular VAT, CIT and PIT;
analysis of the documents, the terms of the transaction and the planned manner of carrying it out;
identification of the tax risks associated with the action, the transaction or the manner of accounting for it;
comparison of the possible variants for accounting for the tax;
assessment of whether it is necessary to apply for an individual tax ruling or to take other steps to limit tax risk.

An application for an individual tax ruling should describe precisely the facts that have arisen or the future event, indicate the specific doubt concerning the application of the provisions, and set out the applicant's position on the questions raised.

analysis of the problem and an assessment of whether applying for an individual tax ruling is justified in the case at hand;
preparation of an exhaustive description of the facts that have arisen or of the future event;
formulation of questions addressing the specific tax doubts;
development of the taxpayer's position on the legal assessment of the circumstances presented;
assessment of the content of the individual tax ruling issued and of the scope of the protection associated with complying with it;
assessment of whether the ruling should be challenged or other steps taken in connection with its content.

A tax audit and a customs and fiscal audit proceed under separate rules: the first is, as a rule, preceded by notice of the intention to commence it, and its findings are set out in an audit protocol; the second is, as a rule, commenced by service of the authorisation, and its findings are presented in the audit result. Assistance covers assessing the authority's demands and activities, drafting explanations and positions, and representation in the course of both types of audit.

preparation for a tax audit after notice of the intention to commence it has been received;
analysis of the authorisation and of the scope and subject matter of the audit that has been commenced;
assessment of the deadlines and of the taxpayer's obligations connected with the course of the audit;
assessment of the authority's demands and summonses and of the scope of the information and documents provided;
preparation of explanations, replies and positions in the course of the audit;
attendance of the advocate at the audit activities and ongoing contact with the authority;
analysis of the tax audit protocol and preparation of any reservations or explanations;
analysis of the result of the customs and fiscal audit and an assessment of whether a correction of the return is possible and justified, and of the deadline for filing it.

In tax proceedings, the taxpayer's active participation matters a great deal. What counts is both the evidence gathered and the timely filing of motions, responding to the authority's findings and the ongoing assessment of whether its activities are correct.

analysis of the case file and of the evidence gathered;
preparation of pleadings, explanations and positions in the course of the proceedings;
formulation of evidentiary motions and participation in the taking of evidence;
responding to the authority's findings and to the material gathered before the decision is issued;
attendance of the advocate at questionings, inspections and other significant activities in the proceedings;
ongoing assessment of whether the authority's activities are correct, whether procedural deadlines are being met and whether the party's rights are being respected.

What can be done once a decision has been served is determined by the deadline for challenging it, the content and the statement of reasons for the ruling, the evidence gathered and the course the proceedings have taken so far. Analysing these makes it possible to formulate the grounds of appeal and to plan the next steps.

analysis of the decision, of its statement of reasons and of the deadline for lodging the means of appeal;
formulation of grounds concerning a breach of the provisions of law, the findings of fact, the assessment of the evidence or the course of the proceedings;
preparation and lodging of an appeal against the decision;
analysis of the ruling of the appellate authority, assessment of the grounds for lodging a complaint, and preparation of the complaint to the voivodship administrative court;
representation before the voivodship administrative court;
analysis of the content of the judgment and assessment of the grounds for lodging a cassation appeal and, if one is lodged, representation before the Supreme Administrative Court.

The liability of a management board member for a company's tax arrears does not follow automatically from the mere existence of those arrears. It requires an assessment of the statutory conditions, of the company's situation and of the circumstances capable of excluding that liability.

analysis of the company's tax arrears and of the periods they relate to;
assessment of the conditions for transferring liability to a management board member, including the ineffectiveness of enforcement against the company's assets;
assessment of the connection between the arrears and the period during which the duties of a management board member were performed;
analysis of the circumstances relating to the company's financial situation, the filing of a bankruptcy petition, restructuring proceedings, or the reasons why such steps were not taken;
analysis of the circumstances capable of excluding the liability of a management board member, including the possibility of identifying assets of the company that would allow the tax arrears to be satisfied to a significant extent;
representation in proceedings concerning liability for a company's tax arrears.

A letter from the authority — the first steps matter

Once a letter has been received, four pieces of information matter most: what it concerns, when it was served, what deadline it sets for a response, and what stage the matter has reached. They determine what has to be done and within what time.

Before replying, it is worth analysing the substance of the demand, the correspondence to date and the documents relating to the matter. The first explanations or position may affect the further course of an audit or of proceedings, and should therefore take account of the full picture of the matter.

If the matter concerns a particular settlement or transaction, then in addition to the returns and the authority's letters, what counts are contracts, invoices, correspondence, evidence of performance and other documents that make it possible to reconstruct the actual course of events.

To begin with, prepare

the letter you have received from the authority
the date it was served
your correspondence with the authority to date
documents directly related to the matter

How I handle the matter

01 /

I establish the state and the stage of the matter

I establish what the problem concerns, what result is to be achieved and what stage the matter has reached. Depending on the situation, the starting point is either the planned action or transaction, or the letters received, the deadlines and the steps the authority has already taken.

02 /

I analyse the problem and the risks

Where the matter concerns a planned action or transaction, I analyse its tax consequences, the possible ways of accounting for it and the associated risks; where the matter is being conducted by an authority — its position, the evidence and the course the proceedings have taken so far. On that basis I identify the problems that need to be resolved.

03 /

We agree on the direction together

I set out the possible variants, their consequences and the associated risks, and recommend a direction that takes account of the client's objective and the legal situation of the matter.

04 /

I carry out the agreed direction

I draft the application for a ruling or the required positions and pleadings, take part in the relevant activities, remain in contact with the authority and represent the client in tax proceedings or before an administrative court — as appropriate to the type and stage of the matter.

Does your matter concern fiscal criminal liability?

Assistance in matters concerning a summons for questioning, the presentation of charges, voluntary disclosure (czynny żal) and liability for a fiscal offence or a fiscal petty offence is a separate area of my practice.

Fiscal criminal law

Contact

Discuss your tax matter

In a tax matter, what counts is the nature of the problem, the stage the matter has reached, and the documents and circumstances that may affect the way tax is accounted for or the steps to be taken next. Get in touch to discuss your situation, establish the scope of the assistance needed and the direction to take.

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