J.Pustuł, M.Przywara
Doradztwo podatkowe

ul. Wi¶lna 3/4
31-007 Kraków

tel. (0 48 12) 423-59-44
fax. (0 48 12) 423-59-99

kontakt@taxservice.pl

We specialize in providing tax advisory services to business entities and individual investors.

We also represent our clients during tax proceedings and before the administrative courts.

We assist our clients in the settlement and optimizing of their tax liabilities through implementation of tax effective solutions and tax planning.
About us:

Tax proceedings

We represent our clients in the course of tax and judicial proceedings of the I and II instance. Our involvement may be limited to preparation of the necessary motions and appeals, or can be extended to full representation of the taxpayer based on the relevant power of attorney. Our services in this field include:

Preparation of reservations to the tax control protocols and explanations submitted in the course of the tax control proceedings

Preparation of appeals against the decisions of the tax authorities

Participation during the interrogations of the management and the staff and providing on going consultations in the course of the tax control proceedings

Preparation of appeals to the administrative courts

Preparation of tax opinions in relation to all matters subject to the fiscal control

Representation in the course of judicial proceedingsOur services are not limited only to preparation of necessary letters, appeals etc.

Our role is to actively support our clients in the course of the tax proceedings during all its stages. To achieve this we encourage meetings with the tax authorities and provide all additional explanations necessary to assure that a favorable decision is issued.

List of successful cases:
 
We successfully represented our clients in various tax and court proceedings i.a.
  • the Voivodeship Administrative Court in Warsaw confirmed our position in the judgment of 20 January 2009, No III SA/Wa 1916/08, that purchase by the employer of the medical services for its staff does not result in taxable revenue for the employee,
  • in the judgment of 20 October 2008, No III SA/Wa 959/08, the Voivodeship Administrative Court in Kraków confirmed our view that handing out of advertising gadgets to client is exempt from VAT,
  • the Voivodeship Administrative Court in Warsaw in the judgment of 16 September 2009, No III SA/Wa 1152/09 and the Voivodeship Administrative Court in Kraków in the judgment of 16 April 2009, No I SA/Kr 214/09, confirmed our view that interest on a bank credit drawn to finance the payment of the dividend constitutes revenue earning cost for the company,
  • the Voivodeship Administrative Court in Warsaw in the judgment of 21 April 2009, No III SA/Wa 3529/08, confirmed our view the right to deduct input VAT from expenses incurred on training seminars (also organized outside Poland) should be analyzed from the perspective of EU regulations and may not be limited by local regulations if latter are contradictory to the EC’s VAT directives,
  • in the judgment of 24 September 2009, No I SA/Kr 1127/09, the Voivodeship Administrative Court in Kraków confirmed our view that the free of charge transfer of the road infrastructure to the municipality is not subject to VAT,
  • in the judgment of 8 May 2008, No III SA/Wa 2185/07, the Voivodeship Administrative Court in Warsaw confirmed our view that handing out of samples is not subject to VAT,
  • in the tax ruling of 27 August 2009, No IPPB5/4240-24/09-2/AM, issued as a result of the court verdict issued in our favor, the Director of the Tax Chamber in Warsaw confirmed our position that expenses incurred on business meals constitute revenue earning cost,
  • the Director of the Tax Chamber  in Katowice - in the tax ruling  of 12 March 2009, No IBPB I/2/423-276/09/PC - confirmed our position that the cost of sale of the immovable property contributed to a limited partnership should be established on the basis of the value of the property as at the date of its contribution reduced by depreciation write-offs from this date,
  • in the tax ruling  of 8 July 2009, No IPPB2/415-332/09-2/MG, Director of the Tax Chamber  in Warsaw confirmed our position that refund of expenses incurred by the employee on the purchase of food products used for preparation of the prophylactic meals does not give rise to taxable revenue for the employee,
  • in the tax ruling  of 30 July 2009, No IBPBI/1/415-381/09/UB, the Director of the Tax Chamber  in Katowice confirmed our position on the application of the individual depreciation rates for buildings and constructions contributed in kind to a limited partnership,
  • the Director of the Tax Chamber  in Katowice in the tax ruling  of 11 February 2009, No IPPB5/423-277/08-2/PS, confirmed our position that royalties paid to Switzerland are exempt from withholding tax.



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