STANEK Legal specialises in tax proceedings and tax disputes, in particular matters concerning challenges by tax authorities to the right to deduct VAT, the genuine nature of transactions, tax-deductible costs, limitation periods for tax liabilities and third-party liability for companies’ tax arrears.
We represent Clients from the commencement of verification activities, tax audits or customs and fiscal audits, through tax and appeal proceedings, to proceedings before the Voivodeship Administrative Courts and the Supreme Administrative Court. Our many years of experience in conducting tax and fiscal criminal matters in parallel enables us to develop a consistent litigation strategy using instruments available in both types of proceedings.
The Firm’s advisory services include in particular:
- assessing risks arising from tax audits or proceedings and developing a litigation strategy tailored to the Client’s situation;
- representing Clients during verification activities, tax audits and customs and fiscal audits, and in proceedings before first- and second-instance tax authorities;
- procedural advice, including drafting submissions, evidentiary motions, objections, appeals, complaints and other remedies;
- conducting cases concerning the right to deduct VAT, so-called fictitious invoices, VAT carousel fraud and challenges to the actual performance of services and supplies;
- conducting proceedings concerning tax-deductible costs, limitation of tax liabilities, securing tax liabilities and the liability of management board members and other third parties;
- representing Clients before the Voivodeship Administrative Courts and the Supreme Administrative Court, including preparing cassation appeals and applications for suspension of enforcement of decisions;
- coordinating strategy in matters where the same facts are examined in both tax and fiscal criminal proceedings.
Selected experience of the Firm’s lawyers:
- obtaining a judgment of the Supreme Administrative Court reversing the first-instance judgment and the decisions of both tax authorities in a VAT carousel case with an amount in dispute of approximately PLN 120 million;
- obtaining favourable rulings before the Supreme Administrative Court in cases concerning so-called fictitious invoices, including matters involving construction services;
- regularly obtaining orders suspending the enforcement of tax decisions in high-value cases, including where interim protection had previously been refused by the first-instance court;
- obtaining favourable rulings of the Supreme Administrative Court in 2026 in cases concerning the liability of a former management board member for a company’s VAT and CIT arrears, in which procedural safeguards and proper service were of key importance;
- obtaining a favourable judgment of a Voivodeship Administrative Court in 2026 in a VAT matter reconsidered after the tax authority had failed properly to comply with the court’s earlier directions;
- strategic advice and representation of businesses in the recycling sector and other regulated industries in complex, multi-threaded tax proceedings.
Contact person: Remigiusz Stanek, [email protected]