Successful proceedings in VAT carousel in the FMCG sector

Recently, the VAT proceedings team, consisting of: Małgorzata Militz, Piotr Świstak, Marta Surmacz, Sylwia Lubelczyk, Angelika Dahms, Katarzyna Niedziałek, Łukasz Kopeć cannot complain about a lack of success.

The experience of GWW's experts and their persistent work has resulted in tax proceedings against entities from two large FMCG capital groups ending positively for both of our clients!
 
In the case of one of the capital groups, the proceedings relating to individual accounting periods were discontinued:
 
– The decision of the head of the Podkarpackie Tax Office to discontinue tax proceedings on VAT settlements for the months from January 2015 to September 2016. Thanks to the evidence submitted, the authority agreed with the attorneys that the originally disputed transactions were carried out and correctly documented. The value of the subject matter of the dispute amounted to more than PLN 2.5 million.
 
– In the case concerning the questioning of CIT for 2011 and 2012 in connection with the ongoing proceedings concerning the so-called VAT carousel, the authority discontinued the proceedings, as it took into account the allegation of ineffective delivery of the notice directly to the company bypassing the attorney. The value of the object of the dispute – over PLN 3.5 million (disputed CIT loss).
 
In turn, for another taxpayer, GWW's attorneys obtained a number of favourable settlements at the stage of administrative court proceedings:
 
– The company's tax refund of approximately PLN 1.8 million was challenged; the WSA in Warsaw reversed and remitted for reconsideration the decision of the DIAS in Warsaw, upholding the decision of the first-instance authority.
 
– In another case, in which the amount of the disputed VAT refund is approximately PLN 250,000, the WSA in Warsaw reversed and remitted for re-examination the decision of the head of the tax office.
 
– Another group company, whose VAT refund in the amount of over PLN 120,000 was questioned, obtained a favourable judgment of the WSA in Warsaw, reversing and referring for re-examination the decision of the DIAS in Warsaw, upholding the decision of the authority of first instance. In a subsequent case, the WSA in Warsaw overturned the decision of the DIAS in Warsaw and the preceding decision of the authority of first instance, in which the amount of the disputed VAT refund, in this case, was approximately PLN 144 thousand.
 
It is also worth mentioning a case in which the amount of the disputed VAT refund amounted to nearly PLN 1 million. The Provincial Administrative Court (WSA) in Warsaw reversed and remitted for reconsideration the decision of the DIAS in Warsaw, upholding the decision of the body of first instance. The NSA – in connection with the filing of a cassation appeal by the authority – dismissed the cassation appeal of DIAS against the judgment of the WSA in this case.