Emilia KOWALCZYS Junior Tax Consultant Areas of focus Tax advisory Job title Junior Tax Consultant Office Location Szczecin My recent articles The CJEU grants management board members the right to defend themselves against liability for companies' tax debts Tax advisoryTax and fiscal inspections Read more > The CJEU grants management board members the right to defend themselves against liability for companies' tax debts Courts side with taxpayers: There is no tax on a revoked donation Tax and fiscal inspectionsTax advisory Read more > Courts side with taxpayers: There is no tax on a revoked donation Courts side with taxpayers: holding companies whose shareholder is a listed company are also entitled to CIT exemptions Tax advisoryTax and fiscal inspections Read more > Courts side with taxpayers: holding companies whose shareholder is a listed company are also entitled to CIT exemptions Courts side with taxpayers: How do courts define an organised part of an enterprise? Tax advisoryTax and fiscal inspectionsVAT compliance Read more > Courts side with taxpayers: How do courts define an organised part of an enterprise? Courts on the side of taxpayers: Sale of real estate after termination of a private annuity agreement and the duty to pay tax Tax advisoryReal Estate TaxTax and fiscal inspections Read more > Courts on the side of taxpayers: Sale of real estate after termination of a private annuity agreement and the duty to pay tax Courts side with taxpayers: companies using Estonian CIT can include contractual penalties in tax costs Tax advisoryTax and fiscal inspectionsTax policy Read more > Courts side with taxpayers: companies using Estonian CIT can include contractual penalties in tax costs Courts side with taxpayers: IT specialists who want to benefit from research and development relief are fighting for their rights with the tax office R&D tax reliefTax advisoryTax and fiscal inspections Read more > Courts side with taxpayers: IT specialists who want to benefit from research and development relief are fighting for their rights with the tax office Courts on the side of taxpayers: the tax authority cannot require the taxpayer to independently make a legal classification of the facts described by him Tax and fiscal inspectionsTax advisoryTax opinions Read more > Courts on the side of taxpayers: the tax authority cannot require the taxpayer to independently make a legal classification of the facts described by him CJEU judgment: VAT on "blank" invoices will be paid by the entity that actually issued them Tax advisoryVAT complianceTax and fiscal inspections Read more > CJEU judgment: VAT on "blank" invoices will be paid by the entity that actually issued them Courts side with taxpayers: courts unanimous in stopping the tax office from abusing the Tax Code Tax advisoryTax and fiscal inspectionsTax opinions Read more > Courts side with taxpayers: courts unanimous in stopping the tax office from abusing the Tax Code Courts side with taxpayers: entrepreneurs who derive profits from long-term rentals will save on real estate tax Tax advisoryTax and fiscal inspectionsTax planning Read more > Courts side with taxpayers: entrepreneurs who derive profits from long-term rentals will save on real estate tax Courts on the side of taxpayers: is free accommodation an income of posted employees? Tax advisoryHR and payrollCorporate tax compliance Read more > Courts on the side of taxpayers: is free accommodation an income of posted employees?
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