Emilia KOWALCZYS Job title Tax Consultant Office Location Szczecin Areas of focus Tax advisory Tax Consultant In order to watch this video pleaseclick here and enable 'Functional Cookies' or select 'Allow all' cookies.Thank you My recent articles Courts side with taxpayers: The tax authorities cannot expect applicants for individual tax rulings to interpret the provisions themselves Tax advisoryTax and fiscal inspectionsVAT compliance Read more > Courts side with taxpayers: The tax authorities cannot expect applicants for individual tax rulings to interpret the provisions themselves AIS/IMPORT PLUS customs system – key information for importers VAT complianceTax advisoryVAT on importation of goods Read more > AIS/IMPORT PLUS customs system – key information for importers Courts side with taxpayers: legal complaints may be submitted via the e-Delivery system Tax advisoryTax and fiscal inspections Read more > Courts side with taxpayers: legal complaints may be submitted via the e-Delivery system Tax audits in Poland – forecasting 2025 trends Tax advisoryTax and fiscal inspectionsVAT compliance Read more > Tax audits in Poland – forecasting 2025 trends 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