- Fiscal Criminal Law -

Our extensive experience in handling criminal fiscal cases, particularly our deep tax and customs law knowledge, allows us to successfully represent clients in criminal fiscal proceedings.

Within the Kopeć Zaborowski Law Firm, we have established the Tax Crime Practice, composed of lawyers with years of experience from working in Tax Offices, Tax Inspection Offices, and Customs and Fiscal Offices.

Our lawyers have acquired experience by, among other things, conducting customs and fiscal audits regarding compliance with tax regulations, including income tax (both corporate and individual), VAT, excise duties, and customs law. Notably, for many years, as officers in the Customs and Fiscal Service, they were involved in combating organized tax crime, preventing VAT fraud (including VAT carousel schemes), and conducting “financial investigations” related to money laundering.

As specialists in criminal fiscal law, our lawyers also conduct lectures and training sessions in this field.

It is essential for the comprehensive and best protection of our client’s interests that we, as a law firm, do not limit ourselves to representing clients before law enforcement agencies or courts in criminal fiscal cases. We actively represent them at every stage of proceedings conducted by the National Tax Administration authorities.

We participate, among other things, in tax audits, customs and fiscal inspections, tax and customs proceedings, and checks related to VAT refunds. Additionally, we represent clients in proceedings concerning the financial sector’s use in tax fraud, including proceedings under the STIIR (System for Tracking Suspicious Financial Transactions), which involves blocking bank accounts suspected of being used for fiscal crimes.

We also represent our clients before administrative courts in the above areas.

Our lawyers have successfully obtained acquittals by demonstrating during court proceedings that not every violation of tax regulations constitutes a punishable offense. They have also shown that not every management board member is criminally liable for tax violations committed by the company they manage. Furthermore, they have successfully argued the expiration of the statute of limitations for criminal fiscal offenses due to the expiration of tax or customs liabilities, including demonstrating the ineffectiveness of suspending the statute of limitations through the instrumental initiation of criminal fiscal proceedings.

It is also important to remember that law enforcement agencies and the National Tax Administration have a range of tools for obtaining information about taxpayers’ and their family members’ assets.

The seizure of assets during criminal proceedings, tax audits, or other procedures conducted by tax authorities to cover public law obligations, including tax arrears, customs debt, forfeiture of proceeds from crime, and fines (such as freezing bank accounts, and seizing receivables from issued VAT invoices), often makes it impossible to conduct business and deprives the taxpayer of means to live.

Our lawyers effectively represent clients at all stages of precautionary, enforcement, and execution proceedings, not only after the conclusion of the proceedings but especially during their course, which allows for adequate protection of their financial interests.

In the area of criminal fiscal law, Kopeć Zaborowski Law Firm offers:

• Representation in all criminal fiscal cases and criminal matters related to tax fraud;
• Legal advice and representation at all stages of the proceedings, particularly regarding fiscal crimes and offenses, including tax fraud (including VAT carousel schemes), failure to disclose taxable goods or bases, fraudulent invoicing (so-called VAT frauds), and the unlawful conduct of accounting records;
• Representation of all parties involved in the above proceedings, such as suspects, witnesses, entities held jointly liable, intervening parties, and entities obligated to return proceeds from crimes, including those referred to in Article 91a of the Code of Criminal Procedure and Article 24 § 5 of the Fiscal Penal Code, as well as those subject to extended confiscation;
• Representation during tax audits, customs and fiscal inspections, checks, and tax and customs proceedings conducted by the National Tax Administration;
• Representation in cases concerning the extension of VAT refund deadlines by tax authorities;
• Representation in proceedings conducted by the National Tax Administration to prevent the use of banks and credit unions in connection with fiscal frauds (STIIR proceedings);
• Representation before administrative courts in tax, customs, and enforcement matters;
• Representation before common courts concerning requests by authorities to confiscate goods seized on the grounds of Fiscal Penal Code regulations or customs law;
• Legal advice and representation during precautionary, enforcement, and execution proceedings related to ongoing criminal fiscal and control proceedings;
• Representation before tax authorities in proceedings for granting relief in tax obligations;
• Legal assistance in cases of detention and temporary arrest in connection with ongoing criminal fiscal proceedings;
• Participation in all procedural activities in the matters mentioned above, including interrogations, searches, inspections, procedural experiments, hearings, and trials;
• Preparation of legal opinions on criminal law matters, including evaluating investment processes from a criminal law perspective and providing recommendations on potential and necessary actions in specific cases;
• Risk assessment of business investments from the criminal fiscal law perspective;
• Conducting audits to evaluate potential irregularities in the criminal fiscal area;
• Conducting training sessions on taxpayers’ responsibilities for non-compliance with tax regulations under criminal fiscal law, including training for managers responsible for company operations.

We encourage you to familiarize yourself with Kopeć Zaboborwski Law Firm’s comprehensive offer in the field of criminal fiscal law.

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