The LSW tax team is composed of experts combining the expertise of lawyers and tax advisers, who can, at the same time, provide the support for transactions and investments, and their financial results. We guarantee the best solutions, complying with applicable legal regulations. We advise companies looking for on-going legal services, and support specific business ventures.
Interpretation of tax regulations:
- We issue opinions on tax transactions carried out by the clients
- We develop tax strategies that allow for tax savings
- We perform tax audits
- We prepare transfer pricing documentation
- We assist with procedural actions (including hearings), meetings, trials, and negotiations
- We act in enforcement proceedings. In cooperation with experienced advocates, our legal team provides a one-stop-shop support
Municipalities recover VAT!
LSW is one of very few entities on the market of tax advisory services specialising in providing local government units (LGU) with consulting services to optimise VAT settlements.
With appropriate structuring of undertaken activities (taking into account the conclusions of the recent Supreme Administrative Court rulings), existing tax regulations give municipalities (LGUs) the opportunity to deduct and/or recover the input VAT which has burdened or would burden the municipality in the future.
Cassation complaint for the Gdańsk Shipyard
On behalf of the Gdańsk Shipyard, the LSW team drew up and filed a cassation complaint concerning the application of the correct VAT rate. The problem revolved around the question whether the Gdańsk Shipyard, when manufacturing ships from materials provided by contractors, performs the delivery of goods (hence can apply the 0% VAT rate) or provides services (hence should apply the basic VAT rate).
Taxation of the share capital increase
The LSW specialists, combining business law practice with tax advisory services, represented a group of Polish companies in the proceedings for the refund of tax paid on the capital increase. Polish law remains contradictory to EU regulations in this respect.
Recovery of tax on civil law transactions
The LSW law firm has handled dozens of proceedings on recovery of tax from civil law transactions paid on the contributed asset, merger, division, transformation and loan agreements concluded between the shareholder and the company in the years 2007–2008 (e.g. for WSK Rzeszów Sp. z o.o., NFI Blac Lion S.A., Scanmed S. A., EDP Renewables Polska Sp. z o.o., Rezydent S.A., Hotel Rezydent Gdańsk S.A.). The LSW advisers take the view that Polish regulations based on which the tax on civil law transactions was paid is contrary to the Community regulations.
Resolution of 7 SAC judges
The LSW experts represented Impel Cleaning before the Supreme Administrative Court (SAC), resulting in the SAC – composed of seven judges – ruling in favour of the taxpayers, thus resolving long lasting discrepancies in the case law in the area of aggregating VAT and tax on civil law transactions. Thanks to this ruling, LSW’s clients recovered several million zlotys of overpaid tax on civil law transactions (these were, among others, the companies of the Haffner Centre group, Allcon – a developer from Gdynia, and NFI Black Lion).
The LSW experts are the authors of safe and viable solutions for minimising tax burdens, including solutions involving limited joint-stock partnerships, as well as companies headquartered in tax havens. Thanks to their knowledge and experience, the LSW team created and implemented structures that enable tax optimisation, including, but not limited to, the use of trademarks (e.g. for Ferrum S.A. and IMM Ltd.).
Withholding tax in advertising production
The LSW lawyers successfully represented clients from the advertising industry in a dispute with the Fiscal Control Office regarding the necessity to collect withholding tax on royalties paid to the entities established outside Poland.