For many reasons, tax procedures and disputes in Serbia are growing both numerically and by complexity.
Some of the main reasons include:
- Avoidance and evasion of taxes;
- Ambiguous interpretation of tax laws;
- Frequent changes in tax legislation;
- The lack or absence of practice in tax treatment of certain transactions;
- Inconsistencies between court judgments, official opinions of the ministry and actions / decisions of the tax authorities;
- Controversial assessment and tax collection;
- High fines in the case of alleged non-compliance with tax laws, etc.
How our office can help
Stojković Attorneys, composed of a unique combination of experienced legal and tax professionals, provide reliable support, advice and representation, including:
Prior to tax audit / investigation:
- Review of tax issues / business books in order to clearly identify problems / risk areas;
- Providing solutions to alleviate / eliminate identified problems / risks;
- Assistance with tax obligations (e.g. advice on completing and the timely submission of tax returns, advising on compliance of tax arrangements with applicable laws, etc.)
Consulting and legal services during tax audits:
- Establishing the facts and circumstances that are relevant to a case;
- Performing an in-depth analysis of legal grounds for 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:
- Analysing arguments laid down in tax audit findings;
- Identifying and pointing out legal and factual defects in tax audit findings;
- Analysing and evaluating arguments to be used as defence 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:
- Analysing the tax authority decision;
- Identifying and pointing out defects in the tax authority’s position and arguments;
- Building a case against a tax authority decision (providing clear and accurate arguments / disagreement against unfavorable decision as well as giving reasons / explanation for such disagreement supported by adequate citations of substantive rules and regulations);
- Preparing the formal draft of an appeal;
- Filing the appeal with the tax authorities timely and properly;
- Filing other documents to the tax authority (if necessary);
- Monitoring the results of the appeal’s review;
- Authorised communication with the tax authorities to check upon the progress of a tax case.
Representing clients in court proceedings
Drafting a lawsuit for the initiation of an administrative dispute:
- Analysing 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’s final decision to initiate administrative dispute before the Administrative Court;
- Filing the lawsuit with the Administrative Court timely and properly;
- Filing other documents with the Administrative Court and providing additional legal argument (if necessary);
- Representing clients in court proceedings.
In light of the above, Stojković Attorneys is committed to reversing an unfavorable tax authority decision based on a corresponding objection, appeal or lawsuit.
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 a specifically agreed strategy in each particular case.
Finally, by planning diligently each corresponding course of action in advance during all stages of a tax procedure, Stojković Attorneys always use their best efforts, broad professional experience and extensive knowledge to achieve the most favorable outcome for our clients.