What the service includes
A tax audit rarely ends without claims. The question is how well founded those claims are and whether they can be challenged. The right position and properly assembled documents at the audit stage often decide the outcome before the case ever reaches court.
We support your business from the moment the request is received: we prepare the responses, represent your interests at interviews and inspections and, if the audit ends in an additional assessment, challenge it both out of court and in court.
Often we come into a company not on day one: the audit is already under way, some documents have been handed over and some explanations given without a lawyer. In that case we work with what there is: we assess what has already been said to the inspectorate and build the defence so that earlier inaccuracies do not become the basis for additional assessments. We also coordinate with the client’s accounting department and finance director so that the company’s position stays consistent at every stage, from the first request to the court hearing.
What the service includes:
Who it is for
The situations clients most often bring to us on this topic.
How we work
A fixed fee and a clear plan of action, agreed before work begins. The timeframes below are indicative and depend on the complexity of the case.
Joining the audit
We establish what exactly the tax authority is interested in and what risks the company really faces. Timeframe: 1-2 days.
Supporting the audit
We prepare responses to requests and support staff at interviews and inspections. Timeframe: the full duration of the audit (up to 2-6 months).
Objections to the report
Where claims are raised, we prepare reasoned objections to the audit report. Timeframe: 10 working days for objections.
Court challenge
If an out-of-court appeal has not helped, we challenge the tax authority’s decision in the commercial court. Timeframe: 3-12 months.
What you will need at the start
We confirm the exact list for your situation at the consultation. This is a guide so that you arrive at the first meeting prepared.
Key figures
Experience in this practice area specifically, not in practice as a whole.
Common mistakes
Silence instead of objections to the report. The company does not file written objections to the audit report within the deadline, assuming its position is self-evident, and so loses the last chance to adjust the inspectorate’s conclusions before the decision is issued.
The director gives explanations unprepared. A manager or employee agrees to an oral interview with the inspector without first working through the likely questions and without a lawyer present, and the spontaneous answers then become the basis for the audit report.
Turning to a lawyer after the decision. A tax lawyer is approached only after the audit decision has been issued, although the strongest arguments and the inspectorate’s procedural breaches are more effective when used during the audit itself and in preparing the objections.
What you get
A prepared legal position. The company has a clear position on every disputed item of the audit, backed by documents and case law.
Objections to the audit report. Reasoned objections are filed on time, with calculations and references to the provisions the inspectorate is required to take into account.
Protected employees and director. The director and staff know how to answer the inspectors’ questions and do not give explanations that could be used against the company.
Readiness for the next stage. If the dispute cannot be closed during the audit, the company has the materials ready for an out-of-court appeal and for court.
Related
Frequently asked questions
At what point should a lawyer be brought into an audit?+
The sooner the better, ideally before the first response to the tax authority’s request, not after the audit report has already been drawn up.
Can an audit end without additional assessments?+
Yes, if the company’s position is well founded and backed by documents. That is exactly why it matters to support the audit properly from the very start.
What if the audit is already under way and we came to you late?+
We step in at any stage, review the materials already gathered and build the defence from the point where things stand.
How long can a field tax audit last?+
As a general rule up to two months, but the period can be extended and suspended, and in practice an audit often takes six months or more.
Can a field audit end with the materials being passed to the investigating authorities?+
Yes. If the additionally assessed amount exceeds the threshold set by law and the organisation does not pay it in time, the materials are passed to the investigating authorities to decide whether to open a criminal case. That is why the defence should be built even before the decision is issued.
Can a field tax audit be extended, and by how much?+
The standard period for a field audit is two months, but the law allows it to be extended and suspended, so the real duration of the procedure often stretches to several months. This should be taken into account when planning the defence.