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This content is provided by Artur Nowak.

Practice Areas

Tax law. Expert in handling cases before the tax, administrative and judicial authorities, the fiscal control and customs authorities and the European Commission. Specialist on the liability of management board members for tax arrears. Attorney ad litem for taxpayers before voivodship administrative courts, the Supreme Administrative Court and the Constitutional Tribunal. Adviser to the financial, banking, pharmaceutical, tobacco and food sectors.


Gained many years of experience in tax advisory at leading international firms.

Professional Memberships

District Chamber of Legal Advisers in Warsaw.

The Lewiatan Confederation Tax Council.


Author of numerous publications on tax law and energy law, particularly problems arising from the liberalisation of the gas market:

[Temporary share capital increase during a company merger is not subject to civil transactions tax], „Przegląd Podatkowy” no. 7(255), July 2012

[Excise refund on intra-community supply of non-excise goods containing alcohol], „Przegląd Podatkowy” no. 7(257), September 2012

[Depreciation/amortisation write-downs on fixed assets given over for use to another entrepreneur for tool manufacturing are tax costs] – judgment of Supreme Administrative Court in Warsaw of 8.10.2013, III SA/Wa 354/13, „Przegląd Podatkowy” no. 10(282), October 2014

[Tax Capital Group], C.H. Beck Publishing House, Warsaw 2015, editor and co-author (book)