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.