Tomasz Michalik

Partner | Tax adviser | Head of the VAT Practice

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

Mob.: +48 501 733 720

  • VAT expert managing one of the largest and most successful specialist tax practices in Poland
  • He is responsible for the implementation of complex and sophisticated VAT projects in Poland and Europe
  • He has 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
  • He has conducted a number of proceedings with regard to VAT 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
  • He is actively involved in legal education and creating good tax law in Poland
  • Between 2004 and 2005, he was an expert of the Sejm Public Finance Committee in the work on the VAT Bill
  • Between 2011 and 2014, he was a member of the Tax Committee for Indirect Taxes of the European Tax Adviser Federation (CFE)
  • He is the only Polish member of the VAT Expert Group established by the European Commission
  • Between 2010 and 2014, he we the Chairman of the National Council of Tax Advisers
  • 1997 Tax advisor
  • 1991 Faculty of Law and Administration, University of Warsaw
  • 1993 MBA, University of Warsaw
  • 1998 Northwestern University – Kellogg School of Management
  • Languages: English
  • He is 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 the Rzeczpospolita Ranking of Tax Advisory Firms
  • He has been distinguished many times among the leaders of the VAT market in Poland in the rankings of the Tax Advisory Firms by the Rzeczpospolita and the Dziennik Gazeta Prawna
  • Elected Advisor of the Decade by the editors of the Rzeczpospolita (2016)
  • Highly regarded expert in Poland in the General Corporate Tax category in the World Tax and World Tax Leaders 2022 and 2023 ranking published by International Tax Review
  • Author of the commentary to the VAT Act, which has already had 15 editions published,
  • Co-author of the publication: “Contemporary Tax Law Issues. Theory and Practice. Commemorative Book Dedicated to Professor Bogumił Brzeziński. Volume I and II”
  • Co-author of the publication “Jurisprudence on Tax Matters. 2017 Edition”
  • Author of numerous publications in daily and professional press