- Scope of services
Tax Proceedings and Dispute Resolution
We have one of the largest and most experienced teams on the market—specializing in tax disputes and other public debt matters, we provide comprehensive support in connection dealings with tax authorities, from a straightforward response to a summons during an inspection to representation before the Supreme Administrative Court.
As a team of attorneys, legal and tax advisors, and professionals with economic and business expertise, we focus not only on cases themselves, but on achieving the most favorable outcomes for entrepreneurs and managers.
We develop tailored strategies for each dispute –covering everything from litigation analysis to business context. Our focus is on protecting our clients’ interests across legal, commercial, and reputational dimensions. We also provide support in connection with all pre-litigation matters and offer guidance aimed at safeguarding the businesses of clients.
Taxes / Overview
- Withholding tax (WHT) – especially in connection with matters related to refund or overpayment proceedings and the verification by tax authorities of the payer’s entitlement to apply exemptions or preferential rates
- Value added tax – including cases involving participation in a supply chain in respect of which tax fraud occurred, the assessment of a buyer’s good faith and due diligence, challenges to a business model itself or the evaluation of the rationale behind business decisions, and the reclassification of transactions in chain arrangements
- Real estate tax – including the verification of settlement accuracy following the regulatory changes that came into effect in 2025 and assessment proceedings initiated by authorities due to overpayment claims
- Corporate income tax– including issues related to the tax consequences of reorganizations and capital group operations, challenges to reported tax losses, and the deductibility of expenses for intangible services
- Transfer pricing – especially in instances in which authorities question whether transaction terms comply with the arm’s length principle or attempt to recharacterize transactions
- Anti-avoidance clauses
- Excise duties
- Personal income tax
- Personal liability of board members
- Social security contributions
- Sanctions
- All fees governed by the Tax Ordinance and the Code of Administrative Procedure
Tax audits and proceedings
- Individual strategy for each dispute
- Protection of the client’s interests — legally, commercially, and reputationally
- Proactive approach — actively defending a client’s position without waiting for the next move by the authorities
- Open communication with the client
- Participation in all relevant procedural activities
- Out-of-the-box substantiation of arguments (including expert opinions)
- Preparation of pleadings (or the review of pleadings independently obtained by the client)
- Proactive engagement with tax authorities
- Consideration of criminal aspects for client representatives from the outset
Proceedings before administrative courts
- Representation of the client throughout a dispute, at every stage of the proceedings, both before the Provincial Administrative Courts, the Supreme Administrative Court and before the Court of Justice of the European Union or the Constitutional Court
- Preparation of pleadings (or the review of pleadings independently obtained by the client)
- Ongoing analysis of case law in connection with issues that may affect the outcome for the client
- Requests for preliminary questions to the Court of Justice of the European Union / General Court or the Constitutional Court
- Complaints to the European Court of Human Rights
Overpayments
- Identification of areas in respect of which overpayments could potentially have occurred
- Developing an effective strategy for dealing with the recovery of an overpayment
- Preparation of overpayment applications and any pleadings (or the verification of pleadings prepared by the client independently)
- Participation in all relevant procedural activities
- Support with the preparation of declaration corrections – also in an automated manner
- Assumption of the burden of dealing with the tax authorities
Administrative enforcement and securing of liabilities – all to release funds as soon as possible and secure the continuation of operations
- Identification of situations that may result in the initiation of security or enforcement proceedings
- Necessary legal remedies and pleadings
- Proactive contact with enforcement authorities
- Alternative solutions to continue operations and ensure cash flow
- Support when enforcement is carried out by tax and judicial authorities
Preparing for inspections
- Practical workshops to prepare for participation in inspections/verification activities – discussion of all aspects: from the initiation of the inspection to the conclusion of the dispute
- Internal instructions serving as the basis for contact with tax authorities – rules for providing information and circulating documents within the organization
Criminal proceedings
- Representation from the initiation of pre-trial proceedings through all subsequent stages
- Individualized analysis of risks and the preparation of persons who may bear responsibility
- Participation in all relevant procedural activities
- Necessary pleadings
- Consideration of criminal aspects at the stage of a tax dispute
Sanctions related to Russian and Belarusian aggression against Ukraine
- Individual analysis of the regulatory and legal environment concerning EU and Member State sanctions imposed in connection with the aggression of Russia and Belarus against Ukraine
- Risk and impact assessment of sanctions on business operations
- Development of internal procedures to mitigate the risk of sanctions violations
- Preparation of template documents to ensure compliance with applicable sanctions regulations
- Representation during customs and tax inspections related to sanctions compliance
- Representation in proceedings initiated by the Head of the National Revenue Administration (KAS) for inclusion on the sanctions list by the Ministry of Internal Affairs and Administration
State Aid
- Assessment of SME status
- Support in matters related to state aid granted under Special Economic Zones or Polish Investment Zone exemptions
- Review of project compliance with program rules, including risk assessments concerning potential funding clawbacks
- Analysis of whether new ventures may breach conditions of previously received aid
- Evaluation of the client’s financial standing in relation to the “difficult situation” criterion
- Assessment of state aid risks in transactions, mergers and acquisitions
- Support in structuring and streamlining processes carried out with the use of funds constituting state aid, including evaluating settlements from the point of view of state aid regulations, and preparing draft procedures
- Assistance during appeal procedures
- Analysis of the legitimacy of summonses or lawsuits for aid repayment — including strategy development and dispute support
- Support in the course of inspections or audits of public aid - preparation of the required documentation and representation before the authorities
- Assistance with conducting the Private Investor Test (TPI)
Social Security checks
- Strategy development — covering all stages of potential disputes
- Participation in all relevant procedural activities
- Preparation of pleadings (or review of client-prepared pleadings)
- Representation before general courts
