Tomasz Michalik prostokat 1

Tomasz Michalik

Partner | Tax adviser | Head of the VAT Practice

VAT | National e-Invoicing System (KSeF) | Technology | IT solutions | Digital economy | E-commerce

Email: tomasz.michalik@mddp.pl
Mob.: +48 501 733 720

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  • VAT expert managing one of the largest and most successful specialist tax practices in Poland.
  • Responsible for the implementation of complex and sophisticated VAT projects in Poland and Europe.
  • Represented clients in many landmark or awarded proceedings before tax authorities, voivodship administrative courts, the Supreme Administrative Court and the Court of Justice of the European Union.
  • Conducted a number of proceedings regarding VAT which ended with particularly significant decisions of administrative courts and the CJEU, e.g. in the following cases:
    • SAWP (C-37/16) regarding VAT taxation of reprographic fees;
    • Kronospan Mielec (C-222/09) regarding the principles of VAT taxation of engineers’ services;
    • Aspiro (C-40/15) regarding VAT exemption in the insurance business;
    • MDDP (C-319/12) regarding VAT exemption in the training business.
  • Actively involved in legal education and creating good tax law in Poland.
  • The only Polish member of the VAT Expert Group established by the European Commission.
  • Between 2004 and 2005, expert in the Sejm Public Finance Committee in the work on the VAT Bill.
  • Between 2011 and 2014, member of the Tax Committee for Indirect Taxes of the European Tax Adviser Federation (CFE).
  • Between 2010 and 2014, Chairman of the National Council of Tax Advisers.
  • 1998 | Northwestern University – Kellogg School of Management
  • 1997 | Tax advisor
  • 1993 | MBA, University of Warsaw
  • 1991 | Faculty of Law and Administration, University of Warsaw
  • Languages: Polish, English
  • Highly regarded expert in Poland in the General Corporate Tax (2024, 2023, 2022) and Indirect Tax (2024) categories in the World Tax and World Tax Leaders ranking published by International Tax Review.
  • Recognized by Chamber’s Global, International Tax Review and The European Legal 500 as a leading VAT expert on the Polish market.
  • Distinguished nine times as the Best Tax Adviser in Poland in the field of VAT in Rzeczpospolita Ranking of Tax Advisory Firms.
  • Awarded many times among the leaders of the VAT market in Poland in the rankings of the Tax Advisory Firms by Rzeczpospolita and Dziennik Gazeta Prawna.
  • Elected Advisor of the Decade by the editors of Rzeczpospolita (2016).
  • Author of the commentary to the VAT Act, which already had 17 editions, published by C.H. Beck
  • Co-author of the publication: “Contemporary Tax Law Issues. Theory and Practice. Commemorative Book Dedicated to Professor Bogumił Brzeziński. Volume I and II”, published by Wolters Kluwer, 2019
  • Co-author of the publication “Jurisprudence on Tax Matters. 2017 Edition”, published by Wolters Kluwer, 2021