Based on years of experience in advising and procedural support to the biggest undertakings in excise industries, our services include:
comprehensive excise reviews
due-diligence excise reviews
IT systems reviews aimed at verification of excise settlement principles (e.g., SAP; Oracle)
applying for Binding Tariffs Information
recovery of overpaid excise duty and support in excise proceedings
representing Clients within excise audits and proceedings before tax authorities and administrative courts
structuring of excise goods trade, including adapting IT systems to cooperate with EMCS, OSOZ, etc.
industrial legal and tax opinions.
Whenever a case requires special solutions to be undertaken, we also cooperate with leading professional and scientific experts in the field of tax law, chemistry, materials sciences, measuring techniques and laboratory analyses – including court experts.
Our extensive and unique experience and skills enables us to offer comprehensive consulting services in the scope of customs and other issues relating to trade in goods with countries outside the European Union.
Our solutions and practical experience are focused on the following aspects:
Tariff classification (classification analyses, applications for the issue of Binding Tariff Information , classification optimisation)
Origin of goods for the requirements of import and export transactions, consumer law requirements, public procurement proceedings, etc.
Comprehensive support within Authorized Economic Operator (AEO) projects and in the scope of application for simplified customs procedures authorization
Customs procedures with economic impact: customs warehouse, inward processing, outward processing, processing under customs control, end-use
Customs inspections and controls and proceedings before administrative courts
Anti-dumping duties (applications for imposition or elimination of duties, regulatory consulting)
Commercial policy measures in import and export of goods (tariff quotas, restrictions on imports and export, dual-use goods)
Registration of companies in EORI system
Study of contracts and optimisation of cooperation with customs representatives (customs agencies);
Regulatory consultancy - preparation of analyses and reports with reference to postulates of amendments to customs provisions.
VAT (for trade in goods)
Our consulting services in VAT issues focuses on trade in goods, in particular international trade (import or export of goods, commercial intra-Community transactions).
We also specialise in comprehensive (VAT, customs duties, INTRASTAT) analyses of international goods transactions, both with non-Member States and intra-Community transactions.
Our bespoke solutions and experience includes the following VAT-related issues:
VAT in import of goods (obligations, right to deduct import tax, streamlining payment procedures, import VAT exemptions)
VAT in export of goods (right to apply 0% VAT rate, direct and indirect export, documentation requirements, recovery of excess VAT in export)
Commercial transactions within the Community
Chain transactions in every commercial transaction model - performance of comprehensive analyses in terms of verifying pertinence of adopted business model
VAT optimisation in import and export of goods (simplified customs procedures, deferral of payment of VAT, cashless settlement of VAT in imports).
Our experience in consulting for undertakings in the excise and customs sector has equipped our experts with a unique knowledge and skills set concerning specific mechanisms and principles of functioning of both entire sectors, as well as individual entities.
It is exactly for this reason that we can also provide comprehensive legal services also in areas that are associated with customs and excise consulting.
This particularly concerns the oil and gas sectors, where our expertise also includes energy law provisions concerning RES, mandatory reserves, biofuels and NBT as well as fuel quality monitoring.
We offer similar specialist services for the alcohol, wine, beer, tobacco and automotive sectors.
Our experts are the most recognised and authoritative persons in the field of fuel duty matters, who assist the largest fuel companies. We have represented key national and foreign companies in fuel duty proceedings before tax authorities as well as before administrative courts.
KDCP is, therefore, one of the very few consulting companies that can offer such specialist quality services including:
comprehensive reviews of the calculation principles of the fuel duty
IT systems reviews aimed at verification of fuel duty settlement principles (e.g., SAP; Oracle)
recovery of overpaid fuel duty
representing Clients within fuel duty audits and proceedings before tax authorities and administrative courts
industrial legal and tax opinions.
Thanks to the involvement and dedication of our Team Members in the process of preparing Polish regulations concerning INTRASTAT declarations (Regulation of the Minister of Finance, Instruction on INTRASTAT declarations), we have the specific knowledge and experience necessary to successfully lead you through the INTRASTAT system.
Our comprehensive consultancy and support in this scope particularly includes:
Tariff classification confirmation (CN) for the requirements of INTRASTAT statistical reporting
Analyses in the scope of entrepreneurs being required to meet the INTRASTAT statistical reporting requirements
Preparation of INTRASTAT declarations
Representing Clients who are required to submit INTRASTAT declarations before the Director of the Customs Office in Szczecin (compliance services in the scope of INTRASTAT declarations).
Customs and Tax Inspections, Checks and Proceedings
We offer comprehensive support on every stage of the customs and tax inspections, controls and proceedings.
We represent our Clients before all administrative bodies, administrative and common courts, the Constitutional Tribunal, as well as before the Court of Justice of the EU and the European Court of Human Rights.
Many of the largest Polish and foreign companies have trusted us with their business to help them take part in extensive and large-scale excise, fuel surcharge and customs duty audits and proceedings, appointing our experts as their proxies.
Our extensive experience equips us with the right tools and bespoke approach to provide the best process and strategy solutions in order to obtain the best possible outcome at the earliest possible stage of the proceedings.
Within our legal services, we provide our Clients with the following services:
Support in tax and customs audits, controls, inspections and proceedings
Representation of Clients in proceedings before administrative courts and before the Supreme Administrative Court
Representation of Clients before the Minister of Finance and administrative courts within interpretative proceedings
Representation of Clients before public administration bodies, including before the President of the Energy Regulatory Office, President of the Agency of Stock Reserves and the Minister of Economy
Preparation of complaints to the European Commission and participation on behalf of taxpayers in proceedings before the Court of Justice of the EU
Representation of Clients before the Constitutional Tribunal and the European Court of Human Rights, including the preparation of formal complaints and individual complaints to the European Court in Strasbourg.
As experienced attorneys, we specialise in the defence of persons accountable for tax settlements (board members, CFOs, CAOs) in companies dealing with customs and excise.
We also prepare procedures and mechanisms minimising the risk of liability under the Penal Fiscal Code and facilitate the practical use of conciliation measures foreseen under the Penal Fiscal Code (e.g. active repentance, voluntary submission to penalty, effective tax return correction, etc.).
We also provide specialist trainings intended for persons responsible for tax settlements the aim of which is to familiarise the participants with the general principles of penal fiscal liability and the procedures minimising this liability.
The extensive knowledge and experience gained by us of how customs and excise bodies operate have empowered us to take a highly professional, pro-active approach in the protection of the best interests of our Clients, also in terms of any undertaken legislative work - both on the national level and before the European Commission.
Our services in the field of regulatory consulting include:
preparation of regulatory reports presenting the economic impact of the considered amendments to legislation and containing specific amendment proposals
preparation of regulatory applications under the Lobbying Act
presenting the positions of our Clients concerning any implemented regulatory changes during meetings with public administration bodies, representatives of the legislature and the pending legislative process
comprehensive support services in the process of applying for the establishment of autonomous customs tariff suspensions by the European Commission.
Within regulatory consulting services provided, we place special emphasis on cooperation with industry bodies and organisations and on developing postulates that would be acceptable to all the stakeholders.
We monitor the legislative process on an on-going basis in the areas that are specific to our Clients and provide regular reports and feedback on the most important legal changes applicable to them.