Tax law
The tax procedure is a special administrative procedure and is regulated by the Tax Procedure Act.
Tax law
The tax procedure is a special administrative procedure and is regulated by the Tax Procedure Act. The field of tax law is regulated in other acts: the Real Property Transaction Tax Act, the Inheritance and Gift Tax Act, the Tax Act on Water Craft, the Personal Income Tax Act and the Value Added Tax Act.
Taxes are an instrument by which a country fills it’s central government budget and provides resources for its own operation. With taxes the state intervenes both in the position of an individual as a natural person, as well as in the situation of artificial persons. Every individual or a artificial person tends to optimize his finances and to find fiscal favorable solutions.
Optimizing tax liabilities can be a decisive advantage in achieving business results against the rest of the competition. You can count on our help in these matters.
Unfortunately, in everyday life, diligent planning of tax obligations is oftet not enough. Every individual is subject to a tax procedure sooner or later. It may be merely a procedure relating to the assessment of personal income tax, but it may be a tax inspection procedure relating to the assessment of VAT, tax and contributions from income of natural persons, corporation tax, and income tax on capital gains tax, inheritance and gift tax, real estate transactions, etc.
We advise and represent our clients at all stages of the tax procedure. We represent our clients before the tax authorities in the procedures of tax inspection, in the procedures before the administrative court and in the tax enforcement procedure. During the procedure, we constantly cooperate with the client, we examine all relevant documentation of the company and, on request, we will forward it to the competent authority. We are trying to either relieve the client from obligations or to agree on delayed payment, reduced payment or payment in installments. After issuing an inspection report, we prepare comments on that report. If necessary, we also represent our clients in proceedings with legal means against the decision of the administrative bodies before the competent court.
Artificial persons
We have witnessed in the recent years a number of changes in tax legislation and ever-increasing tax jurisdiction in the tax area,. Therefore, it is extremely important that, in particular, independent entrepreneurs, companies, societies, institutions, cooperatives and other legal entities are familiar with these changes. For companies and their owners, it is crucial that on one side the tax base from which taxes are taxed, is kept as low as possible, but on the other side, their business is still in accordance with the law.
As one of you and based on our vast experience, we advise our clients on their current and future business decisions. In doing so, we also collaborate with external collaborators, with whom we strive to maximize tax optimization of your business. We advise entrpreneurs on optimizing the costs and the tax base, on financial reorganization of the company, status restructurings, etc ..
Our representation in tax inspection procedures consists mainly of:
communicating with the inspector in relation to a concrete inspection procedure,
- preparing any comments on the record, appeals against the decision, calls for silence of the body, bringing actions to the competent courts and other,
- representation in the procedures of inspection controls and in any legal proceedings.