MTS Law Firm specializes in tax litigation, particularly challenging the tax authorities’ right to deduct VAT.
The Law Firm’s advice includes, in particular:
- analysis of risks arising from tax proceedings;
- Strategic advice on the client’s tax situation;
- undertaking discussions with tax authorities and maintaining ongoing contact with tax authorities and appeal bodies;
- Representing Clients at the stage of tax proceedings, including audit proceedings;
- Procedural counselling at the stage of administrative proceedings (drafting of letters, requests for evidence, appeals and other appeals);
- Preparation of legal opinions, taking into account the assessment of the legality of the actions of tax authorities in cooperation with prominent representatives of the science of administrative and constitutional law;
- Representing clients before Provincial Administrative Courts, the Supreme Administrative Court, the Constitutional Court and the Court of Justice of the European Union in Luxembourg.
Tax proceedings/selected experience:
- Systematic obtaining decisions to suspend the execution of decisions before the Supreme Administrative Court (value of the subject of the dispute 3.5 MPLN , 120 MPLN), among others, by revoking the decision on refusal to suspend the decision by the Provincial Administrative Court;
- Advising on tax proceedings challenging the right to deduct VAT on transactions of significant value (40 MPLN) with the effect of leading to the revocation of the decision at the Tax Chamber stage;
- Obtaining a reformatory judgment before the Supreme Administrative Court overturning the verdict of the Provincial Administrative Court and the decision of the Tax Chamber in a carousel case of significant value (120 MPLN);
- Obtaining before the Supreme Administrative Court twice a verdict overturning a verdict of the Provincial Administrative Court while recognizing a plea of being bound by the interpretation of a lower court, in VAT in a case of significant value;
- Obtaining before the Supreme Administrative Court a reformatory verdict overturning a verdict of the Court of First Instance and the Authorities of Second and First Instance in a case of so-called empty invoices of significant value in the area of construction services;
- Providing strategic advice on the tax situation of Clients for companies in recycling industries;
- Representation of Clients in antidumping duty surcharge proceedings.
Due to many years of experience in handling tax and penal-fiscal cases, we use the knowledge we have gained to apply both legal orders (procedural institutions of tax law and penal-fiscal law) alternately. This enables us to apply the maximum spectrum of legal solutions, allowing us to delineate and implement litigation strategies expected by our clients.
Contact person: Remigiusz Stanek, remigiusz.stanek@mts-legal.pl; Michał Tarkowski, michal.tarkowski@mts-legal.pl.