We have a wealth of experience defending clients charged with offences against the financial interests of the state (and other public entities), and particularly in cases involving allegations of fiscal crimes and petty offences:
- In violation of tax obligations, particularly with respect to VAT and excise tax
- Involving settlement of subsidies and grants, particularly in the award of state aid
- In violation of customs obligations and rules for cross-border trade in goods and services
- Involving trading in foreign currency
- Involving gaming operations
- Under the Accounting Act (e.g. maintaining false records, preparing false financial reports, or failing to file financial reports).
The Polish regulations governing fiscal offences generally involve enforcement of an entire set of standards codified in financial laws (e.g. laws concerning taxation, state aid, foreign exchange, accounting and so on). Therefore, effective defence against allegations of commission of a fiscal crime or petty offence requires a close knowledge of financial standards and practices in addition to the standards and practices of criminal law.
This is why defence against fiscal criminal allegations is handled at our law firm by lawyers who are also tax advisers and have many years of experience both providing tax advice and defending clients in criminal cases.
Based on our many years of experience handling fiscal matters (e.g. taxation, customs duties and foreign exchange obligations), we take the view that the risk of fiscal criminal liability should be anticipated and combated from the very start. The fiscal law enforcement authorities in Poland tend to take a fairly automatic approach, and thus if there is a material understatement of tax obligations within a commercial entity, it is nearly certain that the managers of the enterprise will be charged with commission of a fiscal offence.
Thus a good tax adviser handling a client’s matter should provide appropriate substantive support with respect to fiscal criminal law. Such tax advisers, who typically have an excellent knowledge of both finance law and the business of the client they are advising, and are thus well-equipped to handle the matter, assist in developing and implementing strategies to protect the interests of their clients with respect to both public charges (which they are tasked with collecting and paying) and fiscal criminal liability.
Contact:
Dariusz Wasylkowski, dariusz.wasylkowski@wardynski.com.pl
Michał Nowacki, michal.nowacki@wardynski.com.pl
Wojciech Marszałkowski, wojciech.marszalkowski@wardynski.com.pl
Tel.: +48 22 437 82 00, 22 537 82 00