For many different reasons, tax crackdowns and disputes in Serbia are increasing in their number and complexity.
Some of the key reasons for such increase represent:
- Tax avoidance and tax evasion;
- Ambiguous interpretation of tax laws;
- Frequent changes in tax legislation;
- Lack or absence of practice in tax treatment of certain transactions;
- Inconsistencies between court rulings, ministry’s official opinions and actions / decisions of tax authorities;
- Disputable assessment and collection of taxes;
- Dubious penalties / fines in cases of an alleged tax non-compliance, etc.
How our law firm can assist
Ilić | Stojković tax litigation team, consisting of a unique blend of experienced professionals and in cooperation with international tax and accountancy practitioners, can provide comprehensive assistance, including:
Prior to tax audit / investigation:
- Reviewing tax issues / records to identify problems / risk areas clearly;
- Providing solutions to mitigate / eliminate detected problems / risk areas;
- Providing assistance in respect of tax obligations / liabilities (e.g. advising about the completion of and timely submission of tax returns, counselling about tax compliance with current legislation, etc.).
During tax audit / investigation and at pre-litigation stage:
Consulting and legal services during tax audits:
- Establishing the facts and circumstances that are relevant to a case at hand;
- Performing an in-depth analysis of legal grounds of tax authority demands;
- Anticipating “hard” questions and preparing the appropriate responses in relation to tax audits / inspections;
- Ensuring attendance and assistance during tax audits / inspections and other procedures;
- Providing professional advice and assistance concerning tax authority inquiries (e.g. providing support in creating reasonable explanation of any unusual fluctuations in turnover and/or profit that may trigger tax investigation, etc.).
Drafting objections to tax audit findings:
- Analyzing arguments laid down in tax audit findings;
- Identifying and pointing out legal and factual defects in tax audit findings;
- Analyzing and valuing arguments to be used as defense in controversial tax and/or legal issues;
- Designing the most efficient legal strategy for a specific tax case in order to achieve the best possible outcome for the benefit of our client;
- Preparing tailor-made formal objections against tax audit findings;
- Filing the said objections to the tax authorities timely and properly.
At the litigation stage:
Drafting an appeal to a superior tax authority:
- Analyzing the tax authority decision;
- Identifying and pointing out defects in tax authority’s position and arguments;
- Building a case against a tax authority decision (providing clear and accurate arguments / disagreement against unfavourable decision as well as giving reasons / explanation for such disagreement supported by adequate citations of substantive rules and regulations);
- Preparing formal draft of an appeal;
- Filing the appeal to the tax authorities timely and properly;
- Filing other documents to the tax authority (if necessary);
- Monitoring the results of the appeal’s review;
- Authorized communication with tax authorities to check upon the progress of tax case.
Representing clients in court proceedings
Drafting a lawsuit for initiation of administrative dispute:
- Analyzing a tax authority’s final decision;
- Identifying and pointing out defects in tax authority’s final position and arguments;
- Building a case against a tax authority final decision;
- Drafting a lawsuit against the tax authority final decision to initiate administrative dispute before the Administrative Court;
- Filing the lawsuit to Administrative Court timely and properly;
- Filing other documents to the Administrative Court and providing additional legal arguments (if necessary);
- Representing clients in the court proceedings;
Considering the foregoing, Ilić | Stojković law firm is committed to achieving the main goal – to have a challenged tax authority decision, which is unfavorable for our client, reversed on the basis of objections, appeal or a lawsuit correspondingly.
In a number of cases, we take pride in being capable of finding firm and adequate legal grounds to demand that the deciding authority either reverses the decision of a lower authority by substituting its own decision thereof, or to return the case to the lower authority with instructions for a new trial, depending on specifically agreed strategy in each particular case.
Finally, by planning diligently each corresponding course of action in advance during all stages of the tax procedure, Ilić | Stojković law firm always use its best efforts, broad professional experience and extensive knowledge to achieve the most favorable outcome for our clients.
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