We advise on cases connected with levies paid to public authorities, in particular on cases concerning indirect taxes (VAT, excise duty), direct taxes, including income tax (PIT and CIT), tax on inheritance and donations, as well as local taxes and fees. We also advise on matters concerning customs duty and on cases related to the obligation to pay insurance premium to the Social Insurance Institution. Moreover, advisory services rendered by JGA on tax-related cases include, in particular:
- Tax planning. We develop tax strategies related to the client’s day-to-day business activity, and to particular transactions planned by our clients. We advise on designing a structure of day-to-day business activities, or the structure of a planned transaction in such manner, that its implementation does not entail too much of a burden for its participants, and is effective in terms of both business and particular operations.
- Tax audits. We carry out tax due diligence of our clients to establish the scope of their tax charges, and we conduct analysis of the possible ways of optimizing them. We also carry out tax due diligence of our clients’ investment targets (e.g. particular real estate or other business entities) in connection with the acquisitions planned by our clients, aiming at the establishment of possible tax risks and the reduction or removal thereof, prior to the completion of a given investment. Tax audits also constitute an element of wider legal analyses carried out by JGA team.
- Current tax advisory. We advise clients on day-to-day tax issues connected with their business activities, providing assistance especially for accountants and managers. Within the scope of day-to-day tax advisory services, we conduct consultations, prepare opinions and produce requests for advance tax rulings in cases in which, due to the existing doubts or the necessity to ensure tax security, such actions are reasonable.
- Representation in tax proceedings and in the course of tax inspections. We represent our clients in tax proceedings, as well as court and administrative proceedings. Within the above scope, we draw up letters (including various pleadings) and relevant applications related to pending proceedings. We prepare complaints filed with administrative courts, in particular complaints concerning tax decisions issued by relevant authorities, and appeals against rulings of administrative courts. Moreover, we represent clients in the course of tax inspections, primarily by providing them with expert support.
Transfer pricing. We prepare requisite tax documentation concerning the evaluation of the market nature of the transactions carried out between affiliated entities (transfer pricing), particularly within capital groups. We also develop transfer pricing policies and we actively participate in increasing the awareness of the area of transfer pricing, not only in the financial departments, but particularly in the sales departments of our clients’ organization.