The KPMG Tax Litigation team represents and assists clients in tax proceedings before tax authorities and customs authorities, and in proceedings before administrative courts, and it defends clients in fiscal penal cases.
The professional expertise of our team members enables us to make the most effective use of the defence instruments provided by law in the cases we handle.
The services provided by our team cover issues relating to all taxes applicable in Poland, e.g. personal income tax, corporate income tax, VAT, tax on civil-law transactions, excise tax and customs regulations, as well as any other legal and tax issues examined during proceedings conducted by tax and customs authorities.
Polish tax legislation is constantly changing, with taxpayers not always keeping abreast of new developments. This situation, coupled with unclear wording of many legal provisions, gives the tax authorities a convenient opportunity to seek additional revenue for the central budget. In practice, there are many cases where tax authorities have provided arbitrary interpretations of unclear legal regulations to the disadvantage of taxpayers.
KPMG offers expert assistance to ensure efficient and effective use of all available legal means to defend clients’ interests in disputes with tax authorities, in the administrative courts and the common courts, and to prevent such disputes.
KPMG offers the following services:
- Representing taxpayers in disputes with tax and fiscal authorities, as well as in proceedings before the administrative courts
- Defending clients in fiscal penal cases
- Applications for tax interpretations
- Verifying tax settlements and applications for confirmation of tax overpayment, and representing clients in related tax proceedings
- Support in developing a tax strategy and the tax strategy information required to be provided (starting from 2021) by entities with revenues exceeding EUR 50 million and tax groups
- Reducing the risk of criminal liability for management board members and individuals responsible for running corporate affairs
- Training for employees on current tax legislation issues and potential criminal liability.