Tax law

Our legal office specializes, among others, in tax cases and offers comprehensive professional legal representation before all tax authorities. Kancelaria Adwokacka adw. Mariusza Charkiewicza provides advisory services in the following areas:

–   personal income tax

–   corporate income tax

–   tax on goods and services (value added tax)

–   excise tax and fuel charges

–   mineral(s) extraction tax

–   gambling tax

–   gift and inheritance tax

–   civil law transactions tax

–   local charges and taxes

The range of services provided by the Office includes in particular:

1.   drawing up legal opinions and clarifications as well as giving legal advice on the applicable tax regulations and possibile problematic issues concerning taxation;

2.   drawing up applications for a tax interpretation;

3.   advice and assistance in legal issues concerning running and taxation of business activity;

4.   representation in legal proceedings on tax avoidance and drawing up applications for advance tax rulings;

5.   legal advice and assistance concerning taxation of revenue not justified by disclosed sources and income earned from undisclosed sources of revenue;

6.   representation before all tax authorities, both at first instancje and on appeal, particularly before heads of tax offices, heads of customs and tax control offices, directors of the revenue administration regional office, including:

–   drafting formal petitions, statements of case and clarifications concerning tax issues,

–   representation during verification activities, tax and customs control, and tax proceedings,

–   participation in procedural steps, including control activities performed by tax authorities in the taxpayer’s office/place of residence and evidence-gathering activities performer during tax procedures,

–   representation in the appeal proceedings, including preparation and submission of appeals against decisions issued by tax authorities;

7.   representation before tax and administrative authorities in other proceedings, such as enforcement and securing proceedings;

8.   legal advice and assistance to facilitate compliance with tax obligations;

9.   legal aid for (business) entities concerning VAT registery;

10.   representation during proceedings concerning refund of VAT, including overpayment;

11.   legal advice within the scope of taxation of intra- and extra-Community transactions;

12.   legal advice concerning taxation of transactions between related parties/entities;

13.  representation during tax proceedings before administrative courts, including:

–   drawing up and submission of complaints against tax and other decisions issued by tax authorities to Voivodship Administrative Court,

–   drawing up and submission of complaints against protraction or inactivity of tax authorities,

–   drawing up extraordinary complaints against judgments of administrative courts of first instance;

14.  preparation of transfer pricing documentation.