Tax disputes in court

Litigation against the tax authority is a process with clear rules of proof, in which a well-prepared evidence base for the transactions counts for more than indignation. The law puts the burden of proving that its decision was lawful on the authority, but the outcome depends largely on the taxpayer taking an active position.

When to get in touch

• the administrative challenge produced no result
• transactions with a counterparty have been treated as not genuine
• an assessment notice or another decision of the authority needs to be quashed
• enforced recovery needs to be halted while the dispute runs

What the lawyer does

• assesses the prospects in court and forms the legal position
• gathers the evidence that the transactions were genuine: primary documents, business purpose, proof of performance
• prepares the claim and the procedural documents
• represents the taxpayer at first instance, on appeal and in cassation
• works with interim measures
• handles enforcement of the judgment

Legal basis

These disputes are heard under administrative court procedure, and the burden of proving that a decision was lawful rests on the tax authority. Deadlines for filing: one month after an administrative challenge (paragraph 56.19 of the Tax Code) or the general six-month period under the Code of Administrative Procedure; the right to challenge in court is exercised having regard to the limitation periods in Article 102 of the Tax Code (paragraph 56.18).

Tax legislation and case law change frequently, and some provisions apply only for the period of martial law. This page reflects the position as of October 2026.

Frequently asked questions

Who has to prove the additional charges were lawful?

The tax authority: in cases about its decisions the burden of proving lawfulness rests on the public authority.

Is a taxpayer answerable for a counterparty’s breaches?

No – provided it did not itself enter false data into the primary documents and acted in good faith and with due care. Each party to a transaction is answerable only for the information it entered in the document itself – the principle of individual liability (Grand Chamber of the Supreme Court, judgment of 7 July 2022 in case No. 160/3364/19). The taxpayer’s measures are deemed sufficient unless the tax authority proves that it acted unreasonably, in bad faith and without due care (paragraph 112.2 of the Tax Code).

Need legal assistance? Call us or leave a request – a lawyer will contact you and explain what to do in your situation.