Ewelina KARLIŃSKA Junior Tax Consultant Areas of focus Tax advisory Job title Junior Tax Consultant Office Location Warsaw My recent articles The first judgment of the Provincial Administrative Court on real estate companies – upholding the unfavourable position of the tax authorities Tax and fiscal inspectionsTax advisory Read more > The first judgment of the Provincial Administrative Court on real estate companies – upholding the unfavourable position of the tax authorities What if you fail to meet the obligations placed on platform operators? Consequences of non-compliance with the requirement to report information on sellers DAC7 and support for digital platform operatorsTax advisory Read more > What if you fail to meet the obligations placed on platform operators? Consequences of non-compliance with the requirement to report information on sellers New general interpretation on certain conditions for claiming dividend exemption, as referred to in Art. 22 sec. 4 of the CIT Act Tax advisory Read more > New general interpretation on certain conditions for claiming dividend exemption, as referred to in Art. 22 sec. 4 of the CIT Act Mandatory disclosure rules – MDR-3 form Tax Schemes / MDRTax advisory Read more > Mandatory disclosure rules – MDR-3 form Mandatory disclosure rules – MDR-2 form Tax Schemes / MDRTax advisory Read more > Mandatory disclosure rules – MDR-2 form What is an MDR procedure and which entities must have it in place? Tax Schemes / MDRTax advisory Read more > What is an MDR procedure and which entities must have it in place? Mandatory disclosure rules – MDR-1 form Tax Schemes / MDRTax advisory Read more > Mandatory disclosure rules – MDR-1 form Q&A: DAC7 – reporting of information about sellers by online platform operators DAC7 and support for digital platform operatorsTax advisory Read more > Q&A: DAC7 – reporting of information about sellers by online platform operators MDR: the definition of the main benefit criterion Tax advisoryTax Schemes / MDR Read more > MDR: the definition of the main benefit criterion DAC7 – what if the platform operator fails to obtain from sellers the information required by the directive? Tax advisoryDAC7 and support for digital platform operators Read more > DAC7 – what if the platform operator fails to obtain from sellers the information required by the directive? MDR: Other specific hallmarks Tax Schemes / MDRTax advisoryTax planning Read more > MDR: Other specific hallmarks Online sales: which users are covered by DAC7? Tax advisoryDAC7 and support for digital platform operators Read more > Online sales: which users are covered by DAC7?