Tax Proceedings & Disputes
Tax disputes require strategy, not just responses to the tax authorities
A tax audit or dispute can have consequences far beyond the amount of tax immediately at stake. It may affect the company’s financial position, management decisions, future tax settlements and, in some cases, other entities within the group. We support businesses at all stages of tax audits, proceedings and disputes with the Polish tax authorities.
Our approach is based on understanding the facts, identifying the key legal and evidentiary issues and developing a strategy for the case from an early stage. We do not treat individual submissions or responses to the authorities as isolated tasks — each step should support the client’s position throughout the proceedings and, where necessary, in subsequent judicial review.
How we can help
We support clients in matters involving Polish tax authorities and administrative courts, including:
tax audits and other tax inspections conducted by the Polish tax authorities;
tax proceedings before the tax authorities;
proceedings concerning tax arrears, additional tax liabilities and other tax-related assessments;
preparation of explanations, objections, responses and other submissions during audits and proceedings;
development of the client’s arguments and overall dispute strategy;
analysis of evidence collected by the tax authorities and identification of additional evidence relevant to the client’s position;
preparation and submission of appeals against decisions issued by tax authorities;
representation in proceedings before first- and second-instance tax authorities;
preparation of complaints to Provincial Administrative Courts (WSA);
representation before administrative courts;
preparation of cassation appeals to the Supreme Administrative Court (NSA) and representation in proceedings before the NSA;
advice on the consequences of tax decisions and available further steps;
support in implementing the outcome of proceedings and assessing its impact on future tax settlements.
Where a dispute has cross-border implications, we can cooperate with independent member firms of MSI Global Alliance to address issues arising in other jurisdictions.
Start thinking about the dispute before there is a decision to appeal
The way a company responds during the early stages of an audit may influence the entire course of the case.
Arguments raised, evidence submitted — or not submitted — and explanations provided to the authorities may become important later in the proceedings and before the administrative courts.
For this reason, we encourage clients to involve us as early as possible.
At the beginning of a case, we analyse not only the authority’s current questions, but also the potential direction of the proceedings. We identify the facts that need to be established, the evidence required to support the client’s position and the legal issues that are likely to become decisive.
This allows us to build the case systematically rather than react to each request from the authorities in isolation.
Facts, evidence and law
A strong tax position requires more than a convincing interpretation of tax legislation.
Many disputes ultimately depend on how the facts have been established and whether the available evidence supports the taxpayer’s position.
We therefore pay particular attention to the evidentiary aspects of tax proceedings. We analyse the material collected by the authorities, identify gaps or inconsistencies and determine what additional evidence may be necessary to properly establish the facts.
At the same time, we develop the legal argumentation based on tax legislation, case law and the circumstances of the particular case. .
Our objective is to ensure that the client’s position is supported both legally and factually.
From audit to administrative court
Tax disputes may develop over several stages and often take considerable time.
We therefore approach each matter with the potential next stage in mind.
We can represent the client throughout the entire process — from the first stage of a tax audit, through proceedings and appeals, to representation before the Provincial Administrative Court and the Supreme Administrative Court.
This continuity allows us to build and maintain a consistent strategy and retain a detailed understanding of the case at every stage.
Clear advice in difficult situations
Tax proceedings can create uncertainty for management, particularly when the potential exposure is significant or the authority challenges a practice that has been applied by the company for many years.
Our role is to give the client a realistic assessment of the situation.
We explain the strengths and weaknesses of the available arguments, the potential consequences of different courses of action and the procedural options available at each stage.
We believe that effective representation requires both determination in defending the client’s position and a realistic assessment of litigation risk.
Facing a tax audit or dispute in Poland?
The earlier the key facts, evidence and legal issues are identified, the more effectively the company’s position can be protected. Whether a tax authority has just initiated an audit or your case is already at the appeal or administrative court stage, we can help you assess the situation and determine the appropriate strategy.
Talk to us about your case.
Contact
Katarzyna Gorączkowska (Schmidt)
tel. +48 509 726 331
email. k.goraczkowska@bthink.pl
