Tax Proceedings and Tax audits

Galinski & Kleina Law Firm provides, at every stage of the proceeding, comprehensive service during litigation with tax authorities. The leading aim of our work is to propose a quick and beneficial solution for the Clients. We assure that each procedure is treated individually, in collaboration with the Client, to develop an optimal strategy. On the basis of informations presented by the Client we are planning every action which shall be undertaken during proceeding. In each case, we strive to eliminate or reduce the negative effects of the litigation for the Client. We always give to the Clients accurate and reliable information about their legal situation in the process and prospects of favorable settlement.

Galinski & Kleina Law Firm provides the following services:

• preparation of motions for individual interpretations of the tax law relating to issues that may be interesting to the tax authorities;
• consultancy during the verification procedure;
• advice in preparing for tax and fiscal audits;
• conducting control, tax and customs proceeding, in particular the preparation of objections to inspection reports, evidentiary motions, letters containing legal arguments, appeals from the decisions of the tax audits,
• representation in proceedings to secure claims and the enforcement proceedings of hedging on tax and customs, including taking actions before courts;
• preparing complaints to Regional Administrative Courts and cassations to the Supreme Administrative Courts, as well as the representation of the Client at discourse, drawing motions with question for the Constitutional Court or the Court of Justice of the European Union;
• drawing constitutional complaints in matters of taxation and representation in the Constitutional Court;
• representation in proceedings in the Court of Justice of the European Union;
• preparation of complaints about the resumption of administrative litigation and complaints to declare the illegality of final judgment of the Administrative Court;
• preparation of analyzes and reports related to ongoing tax disputes.

Tax Planning

Tax planning shall be considered as taking a number of actions by the taxpayers, in conformity with the law, in order to minimize or defer the tax burden on the business activity. Tax planning can be done in the area of the single tax (eg. the realization of tax losses, simplified advances, technological tax credit), but tax planning can be also understood as identification of areas where it is possible to make significant tax savings, which do not arise directly from the provisions of the tax law. This type of tax planning is based on a comprehensive analysis of the applicable law on the basis of various taxes, as well as comprehensive assessment of the regulations
from other areas of law.

Galinski & Kleina Law Firm have extensive experience in tax planning for businesses and individuals. We have experience and expertise in the design and implementation of the current optimization solutions, as well as complex projects, taking into account the use of international tax structures. While providing Client with the ability to optimize its tax liabilities we always guarantee
compliance with legal regulations.

Galinski & Kleina Law Firm provides the following services:

• tax reviews focused on defining possible areas for optimization;
• memorandum preparation presenting optimization strategies;
• optimize the taxation of salaries of board members, executives and other key employees;
• memorandum preparation presenting the benefits of international tax planning;
• cooperation with foreign tax advisors;
• exercise direct supervision over the appointment of international structures, care and ongoing advice regarding its maintenance; restructuring and liquidation of international structures.

Transfer Pricing

Transactions between related parties are common practice in business. Due to the fact that they can lead to a transfer of income between its parties and tax jurisdictions, they are a subject of particular interest of the tax authorities. Galinski & Kleina Law Firm offers to its Clients comprehensive services for the preparation of transfer pricing documentation. We have extensive experience in the preparation of such documentations for national and international groups. Thanks to our services Clients can minimize the risk of challenge by the tax authorities prices used in transactions with related parties.

Galinski & Kleina Law Firm provides the following services:

• comprehensive preparation of documentation related to transactions in accordance with the requirements of the Income Tax Acts – creation of a fair and consistent with the provisions of tax regulation transfer pricing documentation to avoid sanction tax rate levied on the difference between the income declared by the taxpayer, and the income determined by the tax authorities;
• market preparation justification prices used in transactions between related parties – tax documentation of transactions involving such analysis is an important tool used to defend prices;
• valuation of transactions between related parties – an indication of the market price level, overhead, etc.;
• advice on the selection of the best methods for the valuation of goods and services, and intangible assets in transactions between related parties;
• verification of accounts used in transactions between related parties in order to assess the risks;
• review of available transfer pricing documentation for accuracy and completeness and possible risk;
• ongoing advice regarding tax proceedings relating to issues of transfer pricing;
• training in the field of transfer pricing.