MORE THAN 42 TAX DISPUTES RESOLVED IN FAVOUR OF OUR CLIENTS
Tax disputes range high in the category of disputes difficult to resolve and having serious consequences, and often arise from failure to comply with tax regulations committed by tax authorities themselves.
Tax dispute is a method used worldwide to prove one’s compliance in matters of the calculation and payment of taxes.
Paradigma tax specialists have to their credit a large number of disputes resolved in favour of taxpayers, both in and out of court.
Our lawyers stand ready to provide defence of your interests in taxation. We offer a broad range of services in this area, inter alia:
Oral and written advice on tax matters, in particular, matters of interpretation and application of tax regulations, procedures of calculation and payment of taxes and social security contributions, taxation and risk assessment for transactions, explanation on tax exemptions and assessment of their correct application, return of VAT (set-off, recovery), transfer pricing, application of double taxation laws etc.
Assistance in official tax audits
- advice on current issues arising in the course of official tax audits, including issues of the legal powers of tax authority representatives and the taxpayer’s rights;
- legal evaluation of the demands and claims presented by the tax authority;
- advice on developing a position and providing information on contentious situations;
- representation of the taxpayer’s interests in tax control exercises, inter alia, inspection of premises and sites, inventory audit, examinations, questioning of witnesses;
- analysis of the legality and basis of the tax audit report issued after the audit;
- preparation of motivated objections to the tax audit report;
- representation (participation) in the review of the tax audit materials performed by the tax authority;
- analysis of the legality and basis of the decision of the tax authority issued after the tax audit;
- preparation of appeal to the higher tax authority of the decision issued upon review of the tax audit materials;
- preparation and filing with an arbitrazh court of an application requesting to invalidate (in full or in part) the tax authority’s decision (justifying the position and assembling the body of evidence);
- representation of the taxpayer before arbitrazh courts of the first, appeals and/or cassation instances in connection with appeal of the tax authority’s decision, including the preparation of all relevant documents (applications, supplements, responses, explanations, complaints, appeals etc.).
- contesting tax authorities’ decision on bringing the taxpayer to tax liability in arbitrazh courts of the first, appeals and/or cassation instances, including disputes on taxpayer’s unjustified tax gain («bad faith»), application of illegal tax optimisation schemes;
- contesting tax authorities’ decision denying return (set-off/recovery) of VAT;
- contesting tax authorities’ claims arising from transfer pricing;
- recovery from the state budget of tax paid or charged in excess, plus interest for delay in returning such sums to the taxpayer;
- other tax disputes.
Tax due diligence
The purpose of tax due diligence is to identify the actual tax burden, assess tax risks and probability that such risks may arise, identify any tax optimisation opportunities.
Tax due diligence is usually initiated by the companies themselves, their shareholders (members), investors, creditors, in particular, when pursuing:
- business acquisition transactions;
- investment projects;
- M&A transactions;
- loan finance;
- major transactions with assets.
When performing a tax due diligence, we evaluate the quality of the tax accounting system, analyse applicable taxation regimes, tax accounting records, tax reporting, correct calculation and payment of tax, legitimacy of applying tax exemptions, risks of potential breaches of tax regulations and the taxpayer being held liable.