The team of HWW Hewelt Wojnowski Lindner and Partners offers comprehensive legal services in the field of fiscal criminal law, providing support to entrepreneurs, members of management boards, chief financial officers, chief accountants and other persons responsible for the business and financial affairs of an entity.
We advise both at the stage preceding the initiation of proceedings and in the course of preparatory and court proceedings. We combine experience in fiscal criminal law with tax expertise, which allows us to conduct comprehensively those cases in which fiscal criminal liability is directly connected with tax settlements, a tax audit or tax proceedings.
Advice and legal assistance in the field of fiscal criminal law – what we do
Defence in fiscal criminal proceedings
We represent suspects and defendants at the stage of preparatory and court proceedings in cases concerning fiscal offences and fiscal petty offences. In particular, we conduct cases relating to unreliable tax returns, the depletion of public law receivables, unreliable bookkeeping, irregularities in tax settlements and undue VAT refunds.
We provide support from the very first steps taken by the authorities, we prepare the litigation strategy and represent clients throughout the entire proceedings.
Liability of management board members and persons responsible for finances
We represent members of management boards, chief financial officers, chief accountants and other persons dealing with the business and financial affairs of enterprises who may bear individual fiscal criminal liability.
We analyse the scope of the duties and powers entrusted to a given person and their actual involvement in conducting the entity’s financial and tax affairs, and we assess the related liability risk.
Voluntary disclosure and corrections of tax returns
We advise on the possibility of applying the institution of voluntary disclosure (czynny żal) and of making corrections to tax returns. We prepare notifications of the commission of a prohibited act and support clients in taking action aimed at limiting the risk of fiscal criminal liability.
Voluntary submission to liability
We provide comprehensive support in the procedure of voluntary submission to liability (DPO). We analyse the possibility of applying this institution, conduct negotiations with the authorities and represent clients in the course of proceedings aimed at concluding the case in this mode.
KKS risk audits and preventive measures
We carry out audits of the risk of fiscal criminal liability, the purpose of which is to identify areas that may lead to the liability of managing persons, persons responsible for finances and other persons participating in the performance of the enterprise’s tax obligations.
We support clients in developing and implementing internal procedures, dividing competences and documenting decision-making processes, which make it possible to limit the risk of liability in day-to-day operations.
Tax, customs and fiscal criminal proceedings
We provide support in cases in which fiscal criminal proceedings are connected with a tax audit, a customs and fiscal audit, tax proceedings or customs proceedings.
We coordinate the actions taken in proceedings conducted in parallel, taking into account their mutual influence and the potential consequences for the enterprise and for the persons responsible for its financial affairs.
Liability of collective entities
We advise entrepreneurs on the liability of collective entities for prohibited acts committed by persons acting on their behalf or in their interest. We analyse the risk of the company’s liability, represent clients in ongoing proceedings and support the implementation of solutions limiting the risk of irregularities.
Fiscal criminal law services
The scope of our services includes:
- defence in fiscal criminal proceedings, both at the preparatory and at the court stage,
- representation of suspects and defendants in cases concerning fiscal offences and fiscal petty offences,
- representation of members of management boards, chief financial officers, chief accountants and other persons responsible for the business and financial affairs of an enterprise,
- conducting cases concerning unreliable tax returns, tax depletions, unreliable bookkeeping, irregularities in VAT settlements and undue VAT refunds,
- preparation of voluntary disclosure and support in respect of corrections of tax returns,
- analysis of the possibility of, and conduct of, the procedure of voluntary submission to liability,
- support during audits, interrogations and other activities conducted by the authorities, including preparing clients for questioning as a witness or as a suspect,
- participation of a defence counsel or attorney in interrogations and other procedural activities,
- preparation and conduct of a litigation strategy at the interface of tax and fiscal criminal proceedings,
- analysis of the individual risk of fiscal criminal liability of persons managing the enterprise and responsible for its finances,
- carrying out fiscal criminal (KKS) risk audits in the day-to-day operations of enterprises,
- developing and implementing internal procedures limiting the risk of fiscal criminal liability,
- advice and representation in respect of the liability of collective entities for prohibited acts committed by persons acting on their behalf or in their interest,
- comprehensive support in matters lying at the interface of fiscal criminal law, tax law, customs law and criminal law.
Fiscal criminal cases – contact HWW law firm
We invite you to contact the team of HWW Hewelt Wojnowski Lindner and Partners, which will provide professional support in the field of fiscal criminal law, fiscal criminal proceedings and the prevention of KKS liability risk.
Frequently asked questions
Whom does HWW law firm represent in fiscal criminal cases
We represent entrepreneurs, members of management boards, chief financial officers, chief accountants and other persons responsible for the business and financial affairs of entities. We conduct cases of suspects and defendants both at the preparatory and at the court stage of proceedings.
At what stage of the proceedings can the firm’s support be used
We advise both at the stage preceding the initiation of proceedings and in the course of preparatory and court proceedings. We provide support from the very first steps taken by the authorities, as well as the participation of a defence counsel or attorney in interrogations and other procedural activities.
Who may bear individual fiscal criminal liability in a company
Individual fiscal criminal liability may be borne by members of management boards, chief financial officers, chief accountants and other persons dealing with the business and financial affairs of enterprises. The scope of liability depends on the duties and powers entrusted to a given person and on their actual involvement in conducting the entity’s financial and tax affairs.
What is voluntary disclosure and when does the firm advise applying it
Voluntary disclosure (czynny żal) is an institution which makes it possible to limit the risk of fiscal criminal liability by notifying the authorities of the commission of a prohibited act. We advise on the possibility of applying it and of making corrections to tax returns, we prepare the notifications and support clients in taking action limiting the risk of liability.
What does voluntary submission to liability (DPO) involve
Voluntary submission to liability is a procedure enabling a case to be concluded in a negotiated mode with the authorities. We analyse the possibility of applying this institution in a particular case, conduct negotiations with the authorities and represent clients in the course of proceedings aimed at concluding the case in this mode.
What does a KKS risk audit of an enterprise’s day-to-day operations cover
An audit of the risk of fiscal criminal liability serves to identify areas that may lead to the liability of managing persons, persons responsible for finances and other persons participating in the performance of the enterprise’s tax obligations. We support clients in developing and implementing internal procedures, dividing competences and documenting decision-making processes that limit risk in day-to-day operations.
Related services: criminal and business law, tax consultancy, compliance.
