In response to the audit findings, the company stated that the transaction involving the transfer of trademarks to Famur Brand Sp. z o. o., and the subsequent payment of licensing fees for the use of these trademarks, was in compliance with the applicable laws at the time and was justified from an economic and business perspective for both entities. Interestingly, as indicated by the audited company, the audit report does not contain a substantive justification for this decision, which further disadvantages Famur S.A. According to the official statement, the company will take all legal remedies available to defend its position and the interests of the company.
Analyzing the above situation, one can conclude that, despite the applicable laws and the requirement to interpret ambiguous provisions in favor of taxpayers, the tax authorities are acting to their detriment. The licensing of trademarks is very common nowadays, and licensing fees are largely treated by entrepreneurs as costs incurred in generating income, which, although to a small extent, reduces their tax liabilities to the state.
However, the above situation shows that an audit conducted several years later may result in the imposition of a very high income tax, which, in the case of smaller companies, may lead to their bankruptcy or a significant deterioration of their financial condition. However, this is not the case with Famur S.A., as the company had previously established a reserve fund of PLN 21.2 million to cover any potential public law obligations.
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