SSW Tax Advisors receive award in DGP Tax Firms and Advisors Ranking
Patrycja Goździowska and Łukasz Karpiesiuk, tax advisors at SSW, each won first place in different categories of the 15th edition of the Ranking of Tax Firms and Advisors, organised by Dziennik Gazeta Prawna.
The editorial panel gave the awards to our advisors based on their participation in high-profile disputes, obtaining precedent-setting judgments and implementing ground-breaking projects.
Patrycja Goździowska won first place in the category of advisors dealing with PIT. In 2020 her impressive work included representing a Polish taxpayer in a dispute over exit tax payable on the donation of shares in a capital company to a descendant resident outside Poland. In a precedent-setting ruling by the WSA in Bydgoszcz, the court fully upheld Patrycja’s arguments and confirmed that the donation was not subject to exit tax, even if this meant that Poland lost the right to subsequently tax the income (gains) derived from the disposal of this personal asset. The court also explained that the Polish law governing exit taxation payable by natural persons amounts to an incorrect implementation of the relevant EU directive. Patrycja also led projects to reorganise the ownership structure of three international capital groups and to establish a tax-efficient investment structure on behalf of a foreign investor on the Polish photovoltaic farm market.
Łukasz Karpiesiuk won first place for his work in providing VAT advice. The editorial panel recognised the significance of the projects Łukasz has implemented and the precedent-setting judgment which indirectly contributed to changing the practice of Poland’s tax authorities. If the hitherto practice had continued, it would have adversely affected VAT on intergenerational successions. The court judgment was precedent-setting and accepted that the tax office had acted inappropriately. This was of major social significance for a wider group of taxpayers who might find themselves in a similar situation. Łukasz has implemented projects concerning VAT exemptions for services provided by persons that co-manage alternative investment companies. He also won a complex dispute regarding the application of Article 108 of the VAT Act on empty invoices in connection with an alleged VAT fraud. The case involved outsourcing services to an entity which provided exempted financial services. The dispute regarding the improper application of VAT law to empty invoices ended at the stage of the second instance appeal.
Congratulations also to the entire tax team. At SSW, we know that individual success usually depends on the hard work of the entire team.
Congratulations to you all. We wish you further success.
The entire ranking of the 15th edition of the Ranking of Tax Firms and Advisers is available HERE.Download file