Tomasz Michalik

Practice Areas

Tomasz Michalik is a VAT expert managing one of the largest and most successful specialist tax practices in Poland. He is responsible for the implementation of comprehensive and advanced VAT projects in Poland and Europe. He has represented clients in many landmark and awarded proceedings before tax authorities on both national and EU levels: before voivodship administrative courts, the Supreme Administrative Court and the Court of Justice of the European Union.

Tomasz is actively involved in legal education and introducing best practices to tax law in Poland.

Career

Tomasz is a licensed tax adviser with over 25 years of professional experience gained in numerous tax projects for clients operating in various sectors. His clients include both multinational companies as well as large national entities and rapidly growing family businesses.

Professional Memberships

Tomasz is the only Polish member of the VAT Expert Group established by the European Commission. Since 2005 Tomasz has been

actively involved in works of Tax Council (Rada Podatkowa) of Lewiatan Confederation (Konfederacja Lewiatan) – the largest and most

influential association of Polish employers. Between 2006 and 2009 Tomasz was President of the Council’s Tax Committee. Since November

2019 he has taken up the President of the Programme Committee function. From 2004 till 2005 he was an expert of the Parliamentary Public Finance Committee in the works 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). From 2010 till 2014 he was the Chairman of the National Council of Tax Advisers.

Publications

Tomasz Michalik is the author of the commentary to the VAT Act, which has already had 17 editions published. He also co-authored the

publication: “Contemporary Tax Law Issues. Theory and Practice. Commemorative Book Dedicated to Professor Bogumił Brzeziński. Volume I and II” as well as “Jurisprudence on Tax Matters”. Tomasz publishes tax comments and articles in general newspapers and

professional magazines on a daily basis and shares his insights in tax podcasts.

Languages Spoken

English

Polish

Work Highlights

Tomasz 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.