Tax interpretations

There are at least three reasons for the need to obtain an individual tax interpretation:

the possibility to unambiguously clarify important tax issues in connection with the almost absurd complexity of Polish regulations,
significant value of actions taken by entrepreneurs,
the possibility of obtaining security against the changing approach of the fiscal authorities to the interpretation of tax regulations.

Our experience in drafting proposals indicates that obtaining a positive interpretation requires:

  1. collect detailed information on the project to which the request for interpretation relates,
  2. present the actual situation or the future event which is the subject of the request in a reliable manner, taking due account of general and specific information,
  3. present an in-depth analysis of tax regulations in support of a favorable position,
  4. proper cooperation with the National Fiscal Information, in a situation when additional questions arise from its side,
  5. the meticulous completion of the formalities required for an effective request for an interpretation.

It should be emphasised that an individual tax interpretation provides the protection provided for in the Tax Ordinance only when the facts presented in the application for its issue are identical to the actual actions taken by the entrepreneur.

We provide comprehensive support for applications for tax interpretations, i.e. representation of the entrepreneur in the process of applying for an interpretation, payment of the required fees, preparation of the content of the application in agreement with the entrepreneur, submission of the application in electronic form (which accelerates the process of issuing the interpretation), cooperation with the National Fiscal Information, collection of the interpretation and preparation of information for the client on the essence of the decision.

Robert Wienskowski

Tax advisor

e-mail: robert.wienskowski@gws.net.pl
phone: +48 605 216 150

Galia Ginelli

Legal adviser

e-mail: galia.ginelli@gws.net.pl
phone: +48 502 330 105

Piotr Sobczak

Tax advisor

e-mail: piotr.sobczak@gws.net.pl
phone: +48 600 444 013