Property tax proceedings

Tax law, particularly property tax, is constantly being changed and amended, often as a consequence of Constitutional Court rulings. This, in turn, generates many difficulties for the taxpayers, especially in the correct qualification of objects subject to real estate tax as constructions, and ultimately ends in the initiation of tax proceedings by the tax authority. Our law firm specialises in this area, offering comprehensive support, from verification activities to administrative court proceedings before the Supreme Administrative Court or even the Constitutional Tribunal.

The GWW Legal & Tax team includes experienced lawyers who have specialised in property tax, having conducted several thousand tax and administrative court proceedings over the past several years. Our approach is based on a unique combination of practice and extensive theoretical knowledge, which enables us to take a flexible approach to each client’s problem. We take an individual approach to each case, seeking optimum solutions that safeguard our clients’ interests, also in terms of liability under fiscal or strictly criminal law. We build lasting partnerships with entities, including the largest in the telecommunications, energy, or gas sectors. These entities place great trust in us, often commissioning our team to provide them with comprehensive property tax services.

While paying close attention to tax disputes, the scope of our support is much broader and includes:

•  advising on the qualification of assets as building structures, particularly in the telecommunications, energy and gas sectors
• representing clients in real estate tax proceedings, including in extraordinary procedures and administrative court proceedings, including the filing of a cassation complaint and representation of clients in cassation proceedings before the Supreme Administrative Court
• counselling in matters of ascertaining and refunding overpayment of real estate tax
• representation of clients in enforcement and precautionary proceedings
• representing clients in fiscal and criminal proceedings as a consequence of taxpayers being incorrectly billed by the tax authorities and subsequently by the financial pre-trial authorities.

We also conduct regular training sessions and workshops to inform our clients about changes in property tax legislation and provide them with the necessary knowledge.