MDDP is awarded three ITR EMEA Tax Awards 2025
MDDP has won three prestigious awards at the ITR EMEA Tax Awards 2025:
Tax Litigation Lawyer of the Year – Jakub Warnieło, MDDP
Tax Disputes Advisory Firm of the Year – MDDP
Impact Case of the Year: Landmark ruling on the right to reclaim overpaid tax in a Tax Capital Group following its dissolution (III SA/Wa 2584/23, III SA/Wa 377/24, III SA/Wa 955/24) – MDDP
At the awards ceremony in London, MDDP was represented by Jakub Warnieło, Head of Tax Litigation Practice in MDDP, Magdalena Marciniak, Head of the Transfer Pricing Practice, nominated for “Transfer Pricing Lawyer of the Year”, and Marek Przybylski from VAT Practice in MDDP, nominated for “Indirect Tax Lawyer Rising Star”.
Jakub Warnieło: leader in tax litigation
Jakub Warnieło is a tax adviser and expert in tax and court proceedings, heading the Tax Litigation & Disputes Practice at MDDP. He has extensive experience representing clients in cases before tax authorities and administrative courts, particularly focusing on income taxes, VAT, transfer pricing, corporate tax, and local taxation.
In 2024, Jakub represented clients in over 70 cases, most of which concluded with positive verdicts. The total value of these disputes exceeded PLN 100 million. He played a key role in numerous VAT and due diligence cases, including those in the food, electronics, and fuel industries, as well as issues related to real estate transactions and property tax.
One of his major achievements was representing clients in a case referred to the Court of Justice of the EU in 2024 (case T-689/24), regarding the right to deduct VAT, a case that could significantly impact tax security for companies operating in Poland.
Jakub is also involved in shaping Polish tax law, participating in public consultations and projects aimed at proposing regulatory amendments. He leads initiatives on the taxation of the digital economy and implements preventive tax security procedures to help businesses mitigate future tax risks.
MDDP wins in tax disputes advisory
In 2024, MDDP’s advocates appeared in 81 cases before administrative courts (NSA – 25, WSA – 56) and 3 before the CJEU, involving VAT, CIT (including WHT), PIT, transfer pricing, and local taxes.
The overwhelming majority of these cases ended with favourable decisions for clients. The total value of the disputed amounts exceeded PLN 100 million.
MDDP’s advocates also led a landmark case before the CJEU concerning the exemption of railway infrastructure from property tax in the context of state aid and represented a client in a hearing at the Court. Read more here
MDDP experts are also representing clients in two other cases referred to the CJEU in 2024: one concerning VAT taxation of the sale of property jointly owned by a married couple (Case C-213/24 Grzera), and another regarding the criteria for VAT deduction rights (Case T-689/24 Director of the National Revenue Information Service).
Significant Wins by MDDP in 2024
Among MDDP’s notable victories in 2024, which may significantly impact the tax security of businesses in Poland, are:
A landmark ruling on the right to reclaim overpaid tax in a Tax Capital Group following its dissolution (Cases III SA/Wa 2584/23, III SA/Wa 377/24, III SA/Wa 955/24) >> Read #MORE
- Landmark NSA ruling on cost allocation over time (Case II FSK 1486/21)
- Exemption from WHT without recognising the recipient as the beneficial owner (Case II FSK 78/22) >> Read #MORE
A successful defence of the right to include expenses in the cost of revenue generation after the statute of limitations had expired
A successful defence of the right to deduct input VAT
The first ruling in Poland confirming that there is no obligation to submit an annual CIT-15J form in the absence of changes in the composition of partners in a civil partnership (Case III SA/Wa 1809/24)
A ruling confirming that the VAT margin scheme can be applied after importing goods into the EU, regardless of the member state of importation (Case III SA/Wa 1849/23)
A ruling confirming that vans (so-called “crew vans”) are not subject to excise duty (Case I FSK 362/24)
A ruling concerning the statute of limitations and the instrumental initiation of proceedings in transfer pricing matters (Case I SA/Łd 303/24)
A ruling confirming that hormonal testosterone therapy services should be VAT-exempt (Case III SA/Wa 779/24)
A ruling confirming that tax authorities must prove the taxpayer’s conscious participation in tax fraud and take into account all circumstances indicating due diligence by the taxpayer (Case I SA/Gl 550/23)
MDDP nominated 10 categories in the ITR EMEA Tax Awards 2025
This year, MDDP was nominated in 10 categories at the ITR EMEA Tax Awards 2025 – both team and individual categories – a testament to the expertise of MDDP’s professionals and the trust our clients place in us, entrusting us with complex, groundbreaking matters requiring innovative solutions.
Regional Categories (EMEA):
Tax Advisory Firm of the Year
Indirect Tax Advisory Firm of the Year
Tax Disputes Advisory Firm of the Year
Global Executive Mobility Firm of the Year
Tax Technology Firm of the Year
National Categories:
Indirect Tax Advisory Firm of the Year
Individual Categories:
Tomasz Michalik – Indirect Tax Lawyer of the Year
Magdalena Marciniak – Transfer Pricing Lawyer of the Year
Jakub Warnieło – Tax Litigation Lawyer of the Year
Marek Przybylski – Indirect Tax Lawyer Rising Star
MDDP in the 2025 ITR EMEA Tax Awards
Throughout its twenty-year history, MDDP has received the following accolades:
Twice awarded “Poland Tax Firm of the Year”
Four times awarded “Poland Transfer Pricing Firm of the Year”
“Poland Indirect Tax Law Firm of the Year”
“ESG Firm of the Year”
“Impact Deal of the Year” for the “WindLight Joint Venture”
Tomasz Michalik won the regional category of “Indirect Tax Practice Leader of the Year”
Magdalena Marciniak was nominated for “Transfer Pricing Practice Leader of the Year”
MDDP was nominated for the regional award “CJEU Firm of the Year,” as the only firm from Poland
About the ITR Tax Awards
The ITR Tax Awards recognise the best firms and practitioners in the fields of tax, transfer pricing, tax disputes, and VAT across 33 jurisdictions in the region, celebrating achievements in technological solutions supporting tax compliance, tax innovation, the promotion of sound law, as well as ESG and diversity and inclusion.
