Current report number: 1/2022
Data: 3 January 2022
Art. 17 (1) of the Regulation (EU) No 596/2014 of the European Parliament and of the Council of 16 April 2014 on market abuse and repealing Directive 2003/6/EC of the European Parliament and of the Council and Commission Directives 2003/124/EC, 2003/125/EC and 2004/72/EC (‘MAR’).
Content of the report:
The Management Board of OEX S.A. (the ‘Issuer’ or the ‘Company’) hereby advices whom it may concern that on 3 January 2022 it was notified that OEX E-Business Sp. z o.o. with registered office in Warsaw (‘OEX E-Business’), a subsidiary of the Issuer, had received a decision of the Head of the Second Masovian Inland Revenue Service Office in Warsaw (‘IRS Office’) about the commencement of tax proceedings against OEX E-Business concerning the correctness of VAT settlements (‘VAT tax’) concerning selected trade transactions effected by the company in the period between July and October 2019 (‘Proceedings’).
The Proceedings were initiated in relation with the findings of the tax audit carried out by the IRS Office and completed with a tax audit report (“Tax Report’). The Issuer provided a notification about the completion and earlier proceedings related to the tax audit in ongoing report No. 40/2021 dated 14 September 2021 and in the periodic reports published last year. The total amount of the company’s potential VAT tax liability resulting from the Tax Report, which corresponds to the amount of questioned VAT settlements, interest and additional VAT charge, equalled kPLN 3,703,289.
Within the statutory deadline, OEX E-Business raised its objections as to the Tax Report and made an appeal against the IRS Office’s decision and the establishment of a post-tax audit security on the assets of OEX E-Business, establishing at the same time in favour of the IRS Office the required security in the form of a bank guarantee and a hold on cash at the company’s bank account in the total amount of kPLN 2,803. The objections raised as above were not recognized by the IRS Office and, as regards the appeal against the security-establishing decision, OEX E-Business has not been informed yet by competent authorities about any decisions.
The Management Board of OEX E-Business upholds its position in the matter, i.e. it does not agree with the charges posed by the IRS Office in the Tax Report and intends to resort to all the remedies available under the Proceedings so that the matter could be settled in favour of OEX E-Business, such remedies including a provision of all necessary explanations and documents, including those that complement the materials provided to the IRS Office during the tax audit.
The Issuer shall provide information about any further significant events related to the subject matter of this report in subsequent ongoing reports.
Signatures of Company’s representatives:
Tomasz Słowiński – Member of the Management Board
Robert Krasowski – Member of the Management Board