Tax, tax disputes and litigation, financial law

Our tax law practice features legal advisors and tax advisors who have extensive experience and in-depth expertise as both contributors to and practitioners of tax law and public finance law.

We have represented our Clients in a number of landmark cases before tax, customs and enforcement authorities, the Polish Social Insurance Institution (ZUS), administrative courts, the Supreme Administrative Court, and the Constitutional Tribunal, which frequently led to changes in the settled jurisprudence of Polish courts. This includes our widely publicized work on the so-called Optimus case in which the court firmly rejected tax authorities’ practice of accusing taxpayers of “circumventing” tax law. Since then, we have successfully defended other Clients against the accusations of “abuse of law” by allegedly conducting their business in a way that resulted in their tax being lower than it would have been had they conducted their business “in the right way”, according to tax authorities.

Highly respected for its strong tax litigation standing, regularly receiving instructions for complex contentious matters.

Dorota Szubielska has a depth of expertise in tax litigation, representing clients from across a range of sectors. Clients laud her as an "absolute star in tax law on the market." She represents clients before the courts and the Constitutional Tribunal.

Piotr Karwat works frequently with energy, manufacturing and real estate companies, with a strong focus on tax litigation, including VAT mandates. One client notes that he offers "detailed explanations." He is also noted for his academic background.

Chambers

We work closely with Dorota Szubielska, one of the best tax lawyers in Poland. We feel in good hands here and are really grateful for such exceptional results.

Unique composition of law knowledge and practice. Perfect communication skills. Creativity and flexibility.

Legal500

Scope of services

Legal assistance in all stages of tax proceedings, inspections by tax authorities and by fiscal control authorities, fiscal penal proceedings, analysis of documents and evidence, drafting pleadings, as well as filing objections and explanations to tax inspection reports
Acting as attorneys before tax authorities, enforcement authorities, administrative courts of both instances, preparing remedies and appeals against decisions of administrative authorities and administrative courts, as well as constitutional appeals brought to the Constitutional Tribunal and actions brought before European courts
Advice, opinions and explanations regarding tax obligations in turnover taxes (VAT and excise duty), income taxes (CIT and PIT), wealth taxes and customs duties

In particular, our tax advisory services include legal assistance in the following:

tax proceedings, inspections by tax authorities and by fiscal control authorities
tax litigation, litigation related to enforcement and customs disputes, as well as disputes with the Polish Social Insurance Institution (ZUS) over social insurance debt
restructuring – tax aspects of company mergers, de-mergers and transformations
tax on related party transactions (transfer pricing)
tax planning in the context of Polish and European law
international taxation of cross-border transactions and investments

Representative experience

refund of VAT relating to an acquisition of real estate for construction purposes
liability of Management Board members for tax arrears and for social insurance debt
liability of companies for their social insurance debt
tax arrears with respect to PIT and VAT on sale of real estate
arrears with respect to excise duty and fuel charge concerning energy and fuel companies
liability under Fiscal Penal Code in relation to an alleged tax fraud by Management Board members and shareholders
taxation in relation to foreign pensions
constitutionality of provisions on enforcement costs charged in administrative enforcement proceedings
tax arrears with respect to real estate tax concerning railway and energy companies

actions for damages brought by clients who faced unlawful enforcement measures as part of administrative enforcement proceedings
representation of clients whose tax debt has been time-barred but the State Treasury raised an undue enrichment claim
claims brought by the State Treasury against buyers of properties charged with a compulsory mortgage securing a tax debt that has become time-barred
administrative court proceedings for recovery of an amount overpaid by the remitter who incorrectly charged tax on remuneration paid for redemption of shares to an entity that had acquired a debt claim in this regard from an ex-shareholder
social insurance court proceedings for recovery of an overpaid amount of accident insurance charged by the Polish Social Insurance Institution (ZUS) at a rate that was too high and did not account for the right to a lower rate that was acquired through universal succession as a result of merger
procedures before customs authorities for recovery of excise duty overpayments

Leaders

Dorota Szubielska

Senior Partner

Piotr Karwat

Partner