MDDP experts among Poland’s most influential lawyers

Tomasz Michalik, Monika Dziedzic and Rafał Kran have been recognized in the ranking of the “50 Most Influential Lawyers” prepared by Dziennik Gazeta Prawna. The editorial team acknowledged MDDP’s advisers for their involvement in two landmark cases before the CJEU that are highly significant for tax practice in Poland.

The first of the distinguished rulings was the CJEU judgment in case C-213/24, Grzera, in which the Court held that, in the sale of real estate forming part of the marital community property, spouses may be treated as a single VAT taxpayer. This marks a departure from the long-standing practice of the Polish tax authorities, which had attributed the sale to each spouse separately, in principle on a 50/50 basis. The judgment may have far-reaching consequences for the tax treatment of the sale and lease of real estate, as well as for the right to deduct VAT.

The second case was the CJEU judgment of 29 April 2025 in case C-453/23, concerning real estate tax and the exemption for private railway sidings. The Court confirmed that the Polish railway exemption did not constitute unlawful state aid and that the tax authorities had no grounds for refusing to apply it. As DGP also noted, the significance of this judgment goes beyond railway infrastructure, as it confirms the autonomy of Member States in shaping tax preferences relating to non-harmonized taxes.

The “50 Most Influential Lawyers” ranking, prepared by Dziennik Gazeta Prawna, is one of the most prestigious rankings on the Polish legal market. It includes individuals who not only achieve professional success, but above all have a real impact on the shaping of the law, the practice of its application, and the public debate surrounding the most important legal and tax issues.

This recognition confirms MDDP’s strong position among law firms and advisory firms that genuinely influence the direction of tax law interpretation in Poland and across Europe.