How to appeal against a decision of the tax authorities in Poland?
Appealing against decisions of the tax authorities is an important process that allows you to protect your rights and interests in case of disagreement with the actions or decisions of the tax authorities. In Poland, as in many other countries, there is a clearly defined appeal procedure, which is important for every taxpayer to know and understand. Let's take a closer look at how the process of appealing against decisions of the tax authorities in Poland works and what steps should be taken to protect your rights.
Grounds for appealing against the decisions of the tax authorities
Before you start the appeal process, it is important to understand what grounds you may have for doing so. The service of legal analysis of a situation will help you determine whether there are legal grounds for appeal in your case.
Main grounds for appeal:
- Incorrect interpretation of tax legislation;
- Errors in the calculation of tax liabilities;
- Violation of the tax audit procedure;
- Failure to take into account important circumstances or evidence.
It is important to remember that each case is unique, and what may be the basis for an appeal in one situation may not be suitable for another. Therefore, the service of lawyer's consultation can be extremely useful at this stage.
Time limits for filing a complaint
One of the key aspects of a successful appeal is meeting the deadlines. The service of legal analysis of the documents will help you determine whether you meet the deadlines set by law.
Important deadlines:
- 14 days from the date of receipt of the decision to file an application for review of the decision
- 30 days from the date of receipt of the decision to file an appeal to a higher authority
- 30 days from the date of receipt of the final decision to file an appeal with the administrative court
Missing these deadlines may result in the loss of the opportunity to appeal, so it is important to act quickly and efficiently.
Question
What should I do if I missed the deadline for filing a complaint?
Answer
If the deadline for filing a complaint has been missed, the situation becomes more complicated, but not hopeless. In this case, you should submit an application for the extension of the missed deadline together with the complaint itself. In the application, you need to explain in detail the reasons for missing the deadline, provide evidence that this happened for valid reasons beyond your control. These may include documents about illness, business trips, force majeure, etc. The decision to extend the deadline is made by the body to which the complaint is filed. It is important to remember that the chances of restoring the deadline are much higher if you apply for it as soon as possible after the reason for missing the deadline ceases to apply.
Preparation of documents for appeal
Properly prepared documents are half the battle in the appeal process. The service of documents review by a lawyer will help you avoid mistakes and omissions in the preparation of the necessary papers.
Key documents for appeal:
- Written complaint or application for review of the decision;
- A copy of the disputed decision of the tax service;
- Evidence to support your position;
- Documents confirming your authority (if you are acting on behalf of a company).
Each of these documents must be carefully prepared and executed in accordance with the requirements of Polish law. The service of a legal opinion of a lawyer can help you to make sure that your arguments are presented in the most convincing and legally competent way.
Complaint procedure
Knowing the procedure for filing a complaint will help you avoid many mistakes and delays. Legal document analysis service can be useful for understanding all the nuances of this process.
File a complaint with the authority that issued the decision under appeal
Wait for a response (usually up to 30 days)
If the response is not satisfactory, file an appeal to a higher authority
If necessary, apply to an administrative court
It is important to remember that at each stage you have the right to lawyer's consultation, which can significantly increase your chances of success.
Consideration of the complaint by the tax service
After filing a complaint, the process of its consideration by the tax service begins. This stage can be quite lengthy and require additional actions on your part.
Possible results of the complaint consideration:
- Full satisfaction of the complaint
- Partial satisfaction of the complaint
- Refusal to satisfy the complaint
At this stage, the online lawyer service can be especially useful, as it will allow you to respond promptly to the tax service's requests and provide additional explanations or documents if necessary.
Appeal to the administrative court
If you do not agree with the decision of the tax service after considering your complaint, the next step may be to appeal to the administrative court. This is a serious step that requires careful preparation and professional legal support.
Key aspects of a court appeal:
- Preparation and submission of a complaint to the court;
- Payment of the court fee;
- Participation in court hearings;
- Providing additional evidence and explanations.
At this stage, the online lawyer service can be indispensable, since the trial requires specific knowledge and skills.
Enforcement of the court decision
After receiving a court decision, it is important to interpret and execute it correctly. The legal opinion service will help you understand all the nuances of the court decision and determine the next steps.
Get a copy of the court decision
Analyze the decision with a professional lawyer
Execute the decision or appeal it to a higher court if necessary
It is important to remember that even after receiving a positive court decision, there may be difficulties with its implementation. In such cases, the service of a lawyer in Poland can be extremely useful.
Appealing against decisions of the tax authorities in Poland is a complex but important process that allows you to protect your rights and interests. Ignoring unlawful decisions of the tax authorities can lead to serious financial losses, fines and even criminal liability. Therefore, it is important to act quickly and professionally. Each stage of the appeal process requires in-depth knowledge of Polish tax law and procedures. That is why it is recommended to seek professional legal consultation. Legal marketplace CONSULTANT offers a wide range of services that can be useful at different stages of the appeal: from the service of legal analysis of a situation at the initial stage to the service of a lawyer for representation in court. Remember that timely appeal to professionals can not only save your time and nerves, but also significantly increase the chances of a successful resolution of a tax dispute.