Litigation

Formally, there is no obligation to appoint a representative in the court-administrative proceedings. But one knowns from the experience that it is worth doing.

A tax advisor may be an attorney in court-administrative proceedings. His position is basically the same as a lawyer or solicitor. So much in theory. Because in practice the majority of plenipotentiaries in tax matters are tax advisors specialized in carrying out tax matters.

The situation is similar in the case of a cassation appeal against the verdict of the voivodship administrative court. A cassation complaint is filed with the Supreme Administrative Court. There is a legal obligation to use a lawyer, which means that a tax advisor is one of the entities entitled to prepare and file a cassation complaint. A cassation appeal is a highly specialized and formal instrument. A seemingly minor defect may even result in the rejection of a cassation appeal. Not to mention that a wrongly formulated objection results automatically in the fact that it will not be recognized. The obligation to establish a professional representative is to remedy this.

The judgment of the Constitutional Tribunal in the case of the reference number K 52/16 regarding the recovery of civil law liabilities in civil proceedings in the form of an actio Pauliana allowing the use of analogy to the disadvantage of the taxpayer. But the verdict, according to which analogy justifies the application of an actio Pauliana in tax matters, poses new challenges for the tax law firm. On the one hand, a professional tax law firm should provide legal assistance to a taxpayer from the defendant in an actio Pauliana. On the other hand, the possibility to sue the public entities by taxpayers, for example for damage, should be reviewed. It is difficult to accept a state in which the tax administration has real tools to pursue public claims in a civilian way, while the tools that a taxpayer has at his civilian disposal are illusory. For these reasons, our law office creates a team that also includes legal advisors. Thanks to this, we can describe the civil law institutions with a specific language of tax law.