Tax Disputes

ONELAW represents clients in disputes with tax authorities arising from audits, additional tax assessments, penalties, late-payment interest and challenges to decisions of regulatory authorities.

A tax dispute may affect not only a company’s financial position, but also its ongoing operations, bank accounts, contractual obligations and business reputation. Effective defence therefore requires a precise legal position, detailed document review and a carefully designed procedural strategy.

Scope of Services

ONELAW provides support in tax disputes at all key stages:

— analysis of the tax audit report and decisions of the tax authority;
— assessment of the legality of additional assessments, penalties and late-payment interest;
— review of accounting records, contracts, primary documents and financial transactions;
— development of the client’s legal position;
— preparation of a complaint to the higher tax authority;
— preparation of a court application;
— representation of the client in administrative and judicial proceedings;
— assistance with enforcement or suspension of the challenged decision.

When ONELAW Can Assist

Tax Audits

Assisting clients in analysing tax audit findings, assessing the conclusions of the tax authority and preparing a position on disputed issues.

Additional Tax Assessments

Defending businesses against additional assessments of VAT, corporate income tax, turnover tax and other mandatory payments.

Penalties and Late-Payment Interest

Challenging financial sanctions, late-payment interest and other consequences imposed following a tax audit.

Challenging Decisions of Tax Authorities

Preparing complaints, applications and procedural documents for administrative and judicial review.

Disputes Concerning Expenses and Transactions

Defending the client’s position where expenses are treated as unjustified, transactions as sham, or operations as lacking economic substance.

The ONELAW Approach

Every tax dispute requires an individual strategy. It is not enough merely to allege that the tax authority acted unlawfully; the position must be supported by documents, calculations, facts and coherent procedural reasoning.

ONELAW analyses the financial consequences for the business, litigation prospects, appeal deadlines and the available evidence. We identify strengths and vulnerabilities, assess likely further action by the tax authority and define the appropriate response.

Our task is to build a consistent defence from the initial review of documents through representation in court.

Why Timely Action Matters

Mistakes made at an early stage may materially reduce the prospects of a successful defence. Missed deadlines, insufficient evidence, incorrectly framed claims or incomplete document analysis may result in dismissal of a complaint or application.

Early legal assessment allows the client to evaluate the dispute, secure the necessary evidence and choose the correct remedy.