Tax and customs law 

Tax law is a vast and multi-faceted field. Many months of practice are needed to understand it and to become fluent in it. We are aware that entrepreneurs, focused primarily on the development of their business, often get lost in the maze of tax regulations, while wasting valuable time interpreting them and their applicability to the situation in which they find themselves or intend to find themselves.

The legal representative drafts appeals against decisions of the head of the customs office concerning, inter alia:

These are decisions both aiming at the determination of the tax, the assessment of the tax, related to the execution of the decision or the enforcement of the...

We provide comprehensive services for the care of documentation in accordance with the CIT Act on transfer pricing. Main purpose of the activities our law firm in Bialystok focuses on:

Running a business is fraught with the risk of tax and revenue auditsThese procedures, which aim to ascertain whether the facts are consistent with the declared state of affairs with regard to the payment of tax liabilities. These procedures, even if no deficiencies are found, are a source of stress for entrepreneurs and a burden on the company.

Professional assistance from our law firm, specialised in the field of tax law, is to relieve the burden and support the company during the proceedings. We provide audit, ongoing advice and application initiative at every stage of the audit.

The catalogue of these activities is strictly defined in the Article 1(1) of the aforementioned Act and is not subject to extension. According to its wording, these include, inter alia, an agreement for the sale and exchange of property or property rights, a loan agreement, a donation agreement, a life-tenancy agreement, an agreement for the division of inheritance and an agreement for the liquidation of co-ownership and amendments to these agreements, as well as a partnership agreement. Court judgments and concluded settlements that have the same legal effects as the aforementioned contracts are also taxable.

Inheritance and gift tax rules are regulated by the Inheritance and gift tax act of 28 July 1983. According to its provisions, all heirs are liable for tax, and the amount of tax depends on which tax group the heir belongs to and the so-called pure value of the inheritance (i.e. the amount obtained after deducting inheritance-related charges). It is therefore necessary to first establish to which tax group one belongs, which will also allow the tax-free amount to be determined.

A tax audit can be conducted even several years after the tax return for a given tax year has been filed. The audit procedure ends with the issuance of a tax decision. Due to the fact that there are no infallible people and the proceedings are conducted by officials who are "only" human, it happens that tax decisions contain erroneous or incorrect rulings. In such situations, it is necessary to challenge the issued tax decision by filing an appeal.

In doing so, it is irrelevant whether the imported passenger car is new or used and whether it came to us from Germany or arrived from the USA.

However, whether a car is a truck or a passenger car is determined by its technical condition. According to the tax authorities, a lorry cannot have, for example, rear seats, seat belts and other attributes standard for a passenger vehicle. The presence of belts, windows, handles, handles, ventilation or holes in the floor for fixing seats determines the classification of a vehicle as a passenger car.

As is well known, a good knowledge of the law contributes to the enjoyment of many of the comforts of doing business. However, it is also known that the law is so complicated that often only a lawyer can deal with it effectively. This applies, among other things, to novelties in the tax market, and one such is, as of 2016, the possibility of obtaining research and development (R&D) relief. Our law firm in Bialystok will assist you in this regard.

The range of business advisory services we provide focuses on: