We are pleased to announce success Russell Bedford. WSA in Łódź repealed the decision of the Director of the Chamber of Tax Administration in Łódź. The Court of First Instance indicated that the Authority applied an optional provision Article 89 Gambling Act. The tax authority, like in Russian roulette, tried to shoot into the right legal basis of the tax assessment. Unfortunately, he did not know that we were dealing with administrative proceedings that were not tax proceedings.
Act dated Act dated 15 December 2016 entered into force on 1 April 2017 and changed the content in principle Article 89 u.g.h. The contested decision was issued on 9 May 2017, that is after the amendment Article 89 u.g.h. The appeal authority applied the provision Article 89 u.g.h.
as applicable until 31 March 2017, the version no longer in force on the date of the ruling. The appeal authority did not analyse the provision Article 89 u.g.h. as applicable from the date 1 April 2017, which constitutes a violation of the substantive and procedural provisions mentioned.
Tax authorities are bound by the current state of the law, but the Director of the Chamber of Tax Administration in Łódź was primarily interested in the fiscal objective.
In the opinion of the Provincial Administrative Court in Łódź, the appeal authority incorrectly referred to the provision, as the administrative penalty procedure under the Gambling Act is not tax evasion but administrative proceedings. The fact that Article 91 u.g.h. the provisions shall apply to proceedings concerning the administration of an administrative penalty Tax Ordinance It does not show that this is a tax proceeding.
Office Russell Bedford Poland offers entrepreneurs comprehensive tax advice at every stage of the procedure. Our services include tax checks, tax proceedings as well as criminal-tax cases. A team of experienced specialists treat each case individually. We choose optimal solutions for each customer.
Author:
Rafał Dąbrowski
Senior Manager in Tax Advisory. Lawyer, tax advisor, restructuring advisor. At Russell Bedford responsible for the Department of Tax Advisory. From 2011 It provides advice to leading companies from various sectors of the economy. In particular, he specializes in consulting the steel, fuel, construction, transport, real estate and IT industries. Speaker of conferences and training on tax law. Author of numerous tax-related articles published in the industry press.