Tax proceedings require, in addition to full knowledge of tax law, skillful utilization of available legal procedures and in particular the skills to register any violations of procedural rights committed by the inspecting agency, which have an effect on the result of the case.
The participation of a professional attorney is recommended from the earliest possible stage of the procedure, as the range of documents presented to the tax agency and the content of submitted applications have a fundamental effect on the outcome of the procedure.
The following can be mentioned as some essential activities from this stage of the procedure:
- we develop the most beneficial strategy for proceeding during the tax procedure,
- we act as proxy during proceedings and bring cases before bodies of first instance – tax offices and fiscal control agencies, as well as before the Treasury Chamber – bodies of second instance,
- we prepare explanations, stipulations, appeals, and other pleadings,
- we participate in hearings of the taxpayer’s employees and other witnesses, including when they submit explanations,
- we prepare appeals for bodies of second instance – Treasury Chambers.