JGA acted as an advisor in a case related to the so-called “tax carousel fraud”

The JGA team advised and represented a taxpayer in proceedings before the tax authority, which accused them of knowingly participating in the practice commonly referred to as tax carousel fraud, and issued a final tax assessment decision. The taxpayer, unaware of any irregularities occurring at earlier stages of the transaction, was deprived by the tax authorities of the right to deduct the input VAT.

The case was further complicated by the fact that overturning the decision of the first-instance authority would result in the expiration of the statute of limitations, thus making further proceedings impossible. Thanks to the strategy developed by the JGA team and the presented arguments, the final tax assessment decision was overturned, and the proceedings were terminated. As a result, the tax authority was obligated, without court intervention, to refund the taxpayer the tax amount along with interest thereon.

The leader of the advisory team from JGA was Marcin Piątek.