legal assistance on compliance
Legal aid – Compliance in the field of criminal law
The knowledge and experience in tax law acquired while providing legal services for business entities allows us to reliably defend in criminal and fiscal proceedings.
Until recently, as a result of conducted inspections, tax authorities often limited their decision to demand payment of due tax or other public tribute. However, it happens more and more often that the tax authorities do not stop there and insist on applying a penalty to a perpetrator of a prohibited act. A final conviction can often make it difficult, and in some cases even impossible, to run a business.
Compliance – criminal law
BTLA’s practice shows that some people are not at all aware that their actions may fulfil elements of a prohibited act, and they only find out about it when criminal proceedings are initiated. The penalties provided for in the Penal Fiscal Code are often considerable, since the legal norms contained therein are designed to protect the state’s fiscal interests as much as possible. Thus, it is much more difficult to obtain a lighter punishment for the accused. The provisions of the Penal Fiscal Code are also specific in that they also require knowledge of tax law, as well as accounting regulations. It should be borne in mind that many criminal cases in this area center around the interpretation of substantive laws applied by the tax authorities.
Legal services – Compliance
Thus, convincing a deciding court to accept the defence contentions requires solid argumentation in the above-mentioned areas. It is in matters of penal fiscal law that the actions taken by the authorities at the pre-trial stage are of key importance. That is why the presence of an advocate from the very beginning is so important. The knowledge and experience in tax law acquired while providing legal services to business entities allows us to provide reliable defence in tax penal proceedings, especially since some of our attorneys also hold the title of tax advisors.
We provide legal assistance, e.g. in the scope of the following penal and fiscal offences
Failure to disclose the subject or tax base
Legal aid art. 54 of the Penal Fiscal Code
Persistent violation of the tax payment deadline
Legal aid art. 57 of the Penal Fiscal Code
Not providing information about the tax scheme
Providing false tax information
Not keeping books
Legal aid art. 60 of the Penal Fiscal Code