Emilia KOWALCZYS Tax Analyst Areas of focus Tax advisory Job title Tax Analyst Office Location Szczecin My recent articles 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? The "disappearing" draft amendment to the Tax Ordinance – will we have endless tax investigations, more expensive interpretations and broader liability for companies' tax debts? Tax advisoryTax and fiscal inspectionsTax opinions Read more > The "disappearing" draft amendment to the Tax Ordinance – will we have endless tax investigations, more expensive interpretations and broader liability for companies' tax debts?