Tax Litigation is a complex legal discipline that involves defending taxpayer interests at any stage of conflict with tax authorities — from the start of an audit to a Supreme Court decision. This service combines both administrative appeals and court proceedings, acting as a shield for business legal security. In Georgia, where tax legislation changes frequently and administration is strict, conducting a dispute without a professional litigator involves significant financial risks.
Tax litigation is not just a reaction to an outcome; it is a proactive process involving risk management and strategic planning. A qualified lawyer evaluates the case's prospects not only through the lens of the Tax Code but also general administrative and procedural law. The goal is not merely to win the dispute but to preserve the client's business reputation and financial stability.
Full Spectrum of Services
The Tax Litigation service is comprehensive and includes:
- Strategic Consulting: Assessing chances and conducting a cost-benefit analysis before starting a dispute.
- Administrative Proceedings: Preparing and submitting complaints to the Revenue Service and the Dispute Resolution Council of the Ministry of Finance.
- Court Representation: Full legal support in all three instances of common courts (City, Appeals, Supreme).
- Tax Audit Management: Communicating with auditors, controlling document submission, and appealing interim acts.
- Suspension of Enforcement: Using legal mechanisms to prevent funds deduction or asset liquidation until the dispute is resolved.
Typical Disputed Issues
Litigation often concerns the following issues:
- VAT Credits: Cancellation of VAT credits and penalties due to allegations of fictitious transactions.
- Profit Tax: Treating expenses as non-business related and taxing them.
- Property Tax: Revaluation of asset values and accrual of additional tax.
- Control Purchases: Sanctions imposed for failure to issue a receipt or use a cash register.
Legal Grounds
Tax litigation relies on the Georgian legislative framework:
- Tax Code of Georgia: The substantive basis of the dispute.
- Administrative Procedure Code: Rules for court hearings.
- European Convention on Human Rights (Protocol No. 1): Protection of property rights, often used as an argument in tax disputes.
Work Process
A lawyer selected through the Legal.ge platform starts the case with a detailed audit. They collect evidence, hire experts if necessary, and formulate a legal position. The process is dynamic and requires constant involvement to respond to the counterarguments of the opposing side (the tax authority).
Legal.ge — Your Partner in Tax Disputes
A tax dispute is not just a legal process; it is a fight for your business resources. Legal.ge connects you with lawyers who specialize exclusively in tax law and have a high rate of winning disputes. Trust qualified personnel and increase your chances of success with us.
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