Five awards for MDDP in the Rzeczpospolita Ranking
In the latest edition of the Rzeczpospolita Tax Advisory Firm Ranking, MDDP has been recognised in five distinct categories.
Agnieszka Kisielewska awarded as the best excise duty expert
In 2024, Agnieszka Kisielewska acted as legal representative in a landmark case concerning the excise taxation of so-called “brygadówki” vehicles. The outcome significantly altered the previously unfavourable interpretation of relevant tax regulations. Thanks to the efforts of Kisielewska and her colleagues at MDDP – Tomasz Michalik, Katarzyna Trzaska-Matusiak, and Jakub Warnieło – the dispute was resolved without the need for a Supreme Administrative Court (NSA) ruling. The Director of the National Tax Information (KIS) withdrew the cassation complaint, effectively abandoning the former interpretation.
Agnieszka Kisielewska also represented a client in another significant matter regarding the application of the EU principle of proportionality within the excise framework. This culminated in a judgement issued by the Provincial Administrative Court (WSA) in Poznań on 9 May 2024 (Ref. I SA/Po 135/24), which reaffirmed the binding nature of a prior NSA ruling from 23 March 2023 (Ref. I FSK 66/23), also handled by Kisielewska. The core issue was whether the issuance of an e-DD document is essential for applying a zero excise rate. The court found that if the same entity acts as both a registered recipient and end-user, the obligation to issue such documentation is excessive and disproportionate, and thus contrary to the regulatory objective of monitoring goods movement.
Additionally, Agnieszka Kisielewska provided advisory support to a leading Polish energy market operator in establishing an energy cooperative and implementing B2C billing solutions. The project encompassed excise, VAT, and customs law and stood out for pioneering legal solutions within the rapidly evolving green energy sector. This initiative is considered key to the development of legally sound and efficient models for operating in the renewable energy domain.
Justyna Bauta-Szostak awarded as the best corporate income tax expert
Among Justyna Bauta-Szostak’s 2024 achievements was a project analysing the interplay between Polish corporate income tax (CIT) provisions – particularly Article 7b – and real estate clauses within double taxation treaties. The analysis highlighted differing treatments of capital gains and dividend income, particularly regarding voluntary share redemptions and potential jurisdictional conflicts between Poland and other countries, with an emphasis on the risk of double taxation.
In another matter, Justyna Bauta-Szostak conducted a tax analysis concerning the division of a company involving a foreign shareholder. The project assessed the tax implications when the spun-off assets did not constitute an organised part of the enterprise. A key aspect was the interpretation of CIT regulations in light of EU Directive 2009/133/EC, which provides that divisions made for valid commercial reasons should not trigger tax obligations for the foreign shareholder. The findings highlighted existing legislative gaps and a lack of clear guidance on such scenarios.
She also led the tax advisory team supporting the launch of OnTrain, a joint venture between Griffin Capital Partners and Marguerite, a pan-European infrastructure fund. The project involved a new player in the European locomotive leasing market. MDDP provided comprehensive tax advice, including the evaluation of investment tax implications, structuring of financing, review of the financial model, and transaction documentation.
Another notable engagement involved representing a family foundation in a dispute over taxation of profits from participation loan agreements. The key legal issue was whether passive income from loan interest constituted economic activity. The court sided with the foundation, ruling that the mere receipt of interest income does not make the foundation an active investor, and hence should not preclude the application of standard tax treatment.
Justyna Bauta-Szostak was also involved in a dispute regarding compulsory share redemption, where tax authorities attempted to apply the General Anti-Avoidance Rule (GAAR). The court confirmed that the taxpayer’s actions were not artificial and that the responsibility for withholding tax rested with the payer, not the taxpayer – a decision of significant consequence for transactional practice.
Tomasz Michalik awarded as the best VAT expert
In 2024, Tomasz Michalik led an international project concerning the VAT treatment of returnable packaging across EU member states. The project analysed various reusable packaging distribution models and their cross-border movement within the EU. The outcome was a tax-compliant operational structure that ensured correct VAT settlements while minimising risks related to registration obligations and additional charges such as deposits or guarantees.
Tomasz Michalik also oversaw a project assessing the conditions under which a “fixed establishment” arises in the context of digital platform operations. The team developed a model allowing accurate tax settlements without deeming the taxpayer to have a fixed establishment in other EU countries – thus significantly reducing administrative burden and cost for the client.
He also represented clients in precedent-setting cases before administrative courts, achieving notable successes. In one key case, the Supreme Administrative Court ruled that tax authorities cannot automatically implicate a taxpayer in a so-called VAT carousel fraud without concrete evidence. The court stressed the need for individual assessment and clear differentiation between deliberate participation and lack of due diligence.
In another matter concerning application of the 0% excise rate, the WSA in Poznań accepted MDDP’s arguments and reaffirmed the relevance of the EU proportionality principle. This ruling carries broad implications for all excise taxpayers and is expected to influence Polish excise law enforcement practices.
MDDP ranked first for tax policy excellence
The editorial board of Rzeczpospolita has awarded MDDP first place in the category of Best Tax Law Contribution, recognising the firm’s active involvement in numerous legislative initiatives not only at the national level, but also across the European Union.
MDDP’s contribution includes participation in:
- the VAT Expert Group at the European Commission,
- consultations and opinions on key projects including the National e-Invoicing System (KSeF), deposit return tax systems, the ViDA and e-commerce packages, reporting obligations for digital platforms, tax limitation periods, changes to PON and GloBE legislation, withholding tax regulations, the development of REIT structures, MDR unconstitutionality claims, family foundation interpretations, as well as corporate restructurings and transfer pricing obligations.
Public Interest Advocacy: Tax relief for flood-affected businesses
In 2024, MDDP launched a public campaign, with the support of national media, advocating for an ordinance to exempt insurance compensation received by flood-affected businesses from income tax.
As a result of this initiative and significant media attention, the Minister of Finance exercised his powers to waive the collection of this tax. Both PIT and CIT taxpayers who suffered property damage due to the disaster benefitted from this exemption. The measure helped reduce financial burdens and facilitated the recovery process for many businesses and individuals.
Recognition for landmark court victory in withholding tax case
MDDP was also recognised by Rzeczpospolita in the category of “Court Disputes”, for a groundbreaking litigation victory in the area of corporate income tax (CIT).
In a judgment dated 9 October 2024 (case no. II FSK 78/22), the Polish Supreme Administrative Court (NSA) ruled that withholding tax (WHT) exemptions may apply even when the dividend recipient does not meet all criteria for being considered the beneficial owner.
This ruling challenges the previously restrictive interpretation adopted by tax authorities and certain courts (e.g. II FSK 1333/22 and II FSK 1588/20). It represents a significant step towards a more taxpayer-friendly and consistent legal framework, enhancing tax certainty for Polish companies distributing dividends abroad.
The case was successfully led by Łukasz Kosonowski, Bartosz Doroszuk, and Jakub Warnieło.
MDDP among top advisors to listed companies
In the latest ranking by Rzeczpospolita and Parkiet, MDDP has moved up from 8th to 6th place in the category of advisory firms serving the largest number of publicly listed companies.
-We are undoubtedly witnessing strong demand for advisory services from listed companies. Beyond the routine needs associated with ongoing business operations—particularly when entering new markets or expanding into new areas of activity—public companies, given their extensive reporting obligations, seek maximum assurance that their actions are compliant from a tax regulatory perspective. This largely defines the value of tax advisory services for these companies: in an increasingly dynamic tax environment, tax advisors are expected to provide assurance to listed entities—and, by extension, their investors—that their tax affairs are in order, thereby minimising the risk of disputes and any resulting consequences.
Moreover, publicly listed companies are continually exploring new business areas that could create value for their shareholders. Expanding beyond their core activities often means confronting unfamiliar challenges—not only commercial, but also fiscal. This may necessitate the revision of existing standards, procedures, and documentation. Ensuring these are effectively managed from the outset is critical, and this is precisely where the role of the tax advisor becomes particularly valuable.
We are also seeing growing interest in various forms of investment beyond Poland’s borders. This is a typical area requiring careful management of tax implications not only domestically, but also internationally.
“For many years, we did not observe significant interest in customs-related matters. However, due to recent actions by the United States, we are now seeing a sharp rise in attention to customs and import procedures—even among public companies,” says Tomasz Michalik, tax advisor and partner at MDDP Michalik Dłuska Dziedzic & Partners.
MDDP Among Top Tax Advisory Firms in Poland
The 2024 Rzeczpospolita ranking once again confirms MDDP’s strong position in the market:
- Ranked 5 by revenue
- Ranked 6 by number of tax advisors
