Aleksander Brzozowski

ALEKSANDER BRZOZOWSKI

Counsel | aleksander.brzozowski@blsklegal.com |

Tax advisor. He specialises primarily in conducting tax disputes, representing clients during tax and customs inspections, as well as in proceedings before the National Revenue Administration authorities and administrative courts. He has extensive experience in cases concerning CIT, VAT, and excise duty, and has also participated in proceedings before the Court of Justice of the European Union and the Constitutional Tribunal. On a day-to-day basis, he supports clients in identifying and assessing tax risks, including risks of personal liability.

EXPERIENCE

Conducting proceedings for the refund of overpaid excise duty resulting from the correction of the taxable base for intra-Community acquisition of vehicles after the granting of post-transaction rebates.
Representing a client in disputes concerning overpayments of withholding tax unlawfully collected by the payer.
Conducting proceedings before tax authorities concerning due diligence in deducting input VAT by a contractor.
Representing a client in a tax dispute lasting seven years concerning allegations of VAT fraud.
Representing a client from the automotive sector in a customs and tax inspection concerning CIT tax, including, inter alia, issues of free-of-charge guarantees, capitalisation of interest, and the moment of cost recognition; as a result of the actions taken, the tax liability was significantly reduced compared to the authority’s initial determinations.
Participation in proceedings before the Constitutional Tribunal concerning the principles of taxation of buildings and structures with real estate tax; the constitutional complaint led to the issuance of a judgment (SK 48/15) in which the Tribunal found the provisions inconsistent with the Constitution of the Republic of Poland.