Tax proceedings are a specific type of administrative proceedings that are conducted by the tax authorities. The proceedings end with a decision and the decision is based on the provisions of tax law. These proceedings are governed by both the Tax Ordinance and the Code of Administrative Procedure. The goal of the tax authority is to establish, enforce or control the correctness of taxation. It is a procedure in which the tax authorities apply powers under tax law to determine and enforce due tax amounts.

• What is the purpose of tax proceedings?

The main objective of tax proceedings is to determine the correct amount of tax to be paid. These proceedings are usually initiated when there are irregularities in the course of a tax audit or when the tax authorities become aware by other means of irregularities in the settlements made by a particular taxpayer.- these other means may include information from another investigation or even a simple denunciation. Tax proceedings are aimed at establishing the actual situation, verifying the compliance of tax settlements with the provisions of law and enforcing the payment of tax in the due amount. The tax authorities have the right to carry out such actions as reviewing documents, interviewing witnesses or performing visual inspections to collect evidence and establish the facts.

• How can we assist in tax proceedings?

Our task is to supervise the exchange of information with the administration: keeping an eye on
deadlines and guarding against overstepping the powers by the administration, above all to collect
information that goes beyond the framework of the proceedings in question: so that, e.g. when
auditing VAT, PIT should not be audited. At the same time, we aim to bring the case to a
successful conclusion as quickly as possible.

Our law firm offers a wide range of services related to tax and control proceedings:

•  Analysis of proceedings records:
  We carry out a thorough analysis of the documentation related to tax proceedings and then prepare recommendations for a strategy of action. Our aim is to find optimal solutions to defend the interests of our clients.
• Preparation of written explanations and responses:
  We prepare written explanations and responses to summonses from the tax authorities. Our documents are carefully drafted, precise and focused on the relevant issues.
• Preparation of requests for evidence:
   We prepare professional and comprehensive evidentiary submissions, which are an important part of the defence during tax proceedings. Our motions are carefully drafted and based on a sound analysis of the facts and the law.
• Representation and participation in witness hearings:
  We represent our clients at witness hearings as their attorney. We provide professional support
  and effective defence during these procedures.
• Tax appeals:
   We prepare professional tax appeals, representing our clients to appeal unfavourable decisions.
  Our appeals are carefully drafted, argued and based on solid legal grounds.

Are you concerned about tax proceedings? Don’t wait – contact us now!