International Conference VAT in the Digital Age

Panel VAT reporting in the digital era

Professor of the Chair of the Theory and Philosophy of Law at the Faculty of Law and Administration of the University of Łódź. Since 1994, he has been a judge of the Supreme Administrative Court, from 2016 to 2022 he was the President of the Supreme Administrative Court, and currently he is the Director of the Office of Jurisprudence of the Supreme Administrative Court. He is a member of the International Association of Philosophy of Law and Social Philosophy (IVR).
He is the author of approximately 200 scientific papers, mainly devoted to the problems of analytical philosophy of law, legal hermeneutics, axiology of law, judicial application of law and philosophy of European law.

Panel VAT reporting in the digital era

Doctor of Economics in the field of economics - finance, awarded by a resolution of the Council of the Faculty of Finance and Statistics of the Warsaw School of Economics. In 2007, she was awarded a postdoctoral degree in economic sciences at the Faculty of Economics of the University of Warsaw. She is a member of the ALK Finance Department. She held internships in the US Congress and the Bundestag. Author of monographs and many chapters in scientific monographs and scientific and popular science journals. She has worked for the Chancellery of the Sejm and the Senate, was Deputy Minister of National Education and Sport and advisor to the Minister of National Defence.

Panel VAT taxation of the platform economy

Since 2013 a judge of the Supreme Administrative Court, adjudicates in the Finance Chamber in the field of value added tax. He has extensive experience in the application of tax law - prior to assuming his duties as a judge of the NSA, he was a judge of the Voivodship Administrative Court in Poznań, and previously worked for tax authorities, including as a head of a tax office. 
His field of interest is European tax law, which was also the subject of his doctoral dissertation. He is the author of numerous publications on tax law. He participated in numerous tax conferences and won three foreign internships, including at the Court of Justice in Luxembourg.  
He conducts lectures and training in tax law for judges, trainee legal advisers, advocates and students. 
He is also an examiner for the Examination Board for candidates for chartered accountants. 
He was a member of the commission for holding exams for legal advisers and advocates. 
He has been awarded an honorary title of European Judge by the Polish Section of the International Commission of Jurists.

Panel VAT taxation of the platform economy

Professor at Kozminski University in Warsaw, Head of the Department of Financial and Tax Law, Director of the VAT Research Centre at ALK. Judge of the Supreme Administrative Court; member of IFA Poland and the European Association of Tax Law Professors. Specialises in tax law. Author of more than 150 financial publications at the Faculty of Law and Administration of the University of Warsaw, most of which are devoted to tax law, including "Fair Tax Process".

Panel VAT taxation of the platform economy

PhD in Law, tax advisor, legal advisor.
He graduated from the Faculty of Law and Administration of Szczecin University.
While still studying, he became involved in tax consultancy as an assistant in a tax consultancy office. 
In 2007 he obtained at the Faculty of Law and Administration of the University of Szczecin the PhD in Law degree with honours on the basis of the presented and defended PhD thesis entitled "Effectiveness of Community Law in Poland on the Example of Value Added Tax".
In 2020 he received a PhD habilitatus degree at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń. 
In March 2011 he became a Member of the State Examination Commission for Tax Advisers as well as a certified tax advisor.
For many years he has also been conducting trainings (lectures, seminars, workshops) for other tax advisors, professional bookkeepers, as well as employees of finance and accounting departments and tax departments of local government. 
He is also the author (or co-author) of well-known and respected books. Among them it is necessary to mention.
In addition to books, he is also the author of several hundred glossaries, commentaries and articles concerning taxation and public finance (including local government finance).

Panel VAT taxation of the platform economy

Doctoral student at Kozminski University, tax advisor who gained his professional experience, among others, at Big4 companies (EY and PwC). Since 2017. Deputy Director of the Goods and Services Tax Department at the Ministry of Finance from 2017 until the end of 2023. Specialises in the development of national and European VAT legislation. Member of expert groups at the Council of the EU and the OECD, as well as the VAT Committee or the EC Working Group on the Future of VAT. Leads matters related to VAT harmonisation in the EU. Plenipotentiary of the Head of the National Tax Administration before the Court of Justice of the European Union in the field of VAT. 

Panel 2 VAT taxation of the platform economy

Dr. Aleksandra Bal serves as the Indirect Tax Technology Lead at Stripe, a technology company that builds economic infrastructure for the Internet. In her role, she leads a team tasked with developing tax technology solutions and overseeing indirect taxes across EMEA, APAC, Canada, the US, and LATAM. Aleksandra holds a PhD, MBA, LLM, and several other degrees in taxation and computer science. Her expertise is widely recognized, evident in her extensive publication record of over 100 articles in tax journals.

Panel 2 VAT taxation of the platform economy

Managing partner at MDDP, head of the VAT practice; tax adviser.
VAT expert managing one of the largest and most successful specialist tax practices in Poland.
He is responsible for the implementation of complex and sophisticated VAT projects in Poland and Europe.
He has represented clients in many landmark or awarded proceedings before tax authorities, voivodship administrative courts, the Supreme Administrative Court and the Court of Justice of the European Union.
He has conducted a number of proceedings with regard to VAT ended with particularly significant decisions of administrative courts and the CJEU, e.g. in the following cases: 
•SAWP (C-37/16) regarding VAT taxation of reprographic fees
•Kronospan Mielec (C-222/09) regarding the principles of VAT taxation of engineers’ services
•Aspiro (C-40/15) regarding VAT exemption in the insurance business
•MDDP (C-319/12) regarding VAT exemption in the training business
He is actively involved in legal education and creating good tax law in Poland.
Between 2004 and 2005, he was an expert of the Sejm Public Finance Committee in the work on the VAT Bill.
Between 2011 and 2014, he was a member of the Tax Committee for Indirect Taxes of the European Tax Adviser Federation (CFE).
He is the only Polish member of the VAT Expert Group established by the European Commission.
Between 2010 and 2014, he we the Chairman of the National Council of Tax Advisers.

Panel 2 VAT taxation of the platform economy

Tax consultant, legal advisor, partner at tax consulting firm Quidea and tax specialist at the Chamber of Electronic Economy. 
Expert with several years of experience in ongoing tax consulting for Polish and foreign companies (mainly e-commerce, service, financial, distribution industries). I specialize in goods and services tax consulting.
She has led a number of projects focused on identifying and mitigating risks in the area of goods and services tax and income taxes and fiscal criminal liability of board members and decision-makers. She also has experience in implementation projects on streamlining tax and reporting processes in companies, implementation of JPK and KSeF. 
She is a graduate of the Warsaw School of Economics and the Faculty of Law and Administration of the Maria Curie-Skłodowska University in Lublin. Honored in the ITR (International Tax Review) World Tax Ranking as a Highly Regarded Tax Practitioner in VAT (2021 and 2022). Author of numerous publications in the field of corporate taxation.

Panel National e-Invoicing System", so called KSeF

Director of the Centre for Fiscal Studies at the Nicolaus Copernicus University in Toruń, professor at the same university; author of several hundred publications in the field of tax and customs law, including a habilitation thesis on transfer pricing (Warsaw 2014), a doctoral dissertation on excise duty in EU law (Toruń 2006) and numerous articles in domestic and foreign journals (Intertax, International VAT Monitor, International Transfer Pricing Journal or Common Market Law Review); a graduate of, inter alia, the Comparative Tax Policy and Administration programme at Harvard Kennedy School, Harvard University; lectured, among others, at Wirtschaftsuniversitaet Wien, Salzburg Universitaet, Universidad Complutense de Madrid, Masaryana Univeristy, and at the University of Warsaw. Wirtschaftsuniversitaet Wien, Salzburg Universitaet, Universidad Complutense de Madrid, Masarykova Univerzita; fellow of the International Burreau of Fiscal Documentation in Amsterdam; tax advisor, legal counsel; formerly of the Tax Advisory Department of PwC; in 2012-14 member of the VAT Expert Group appointed by the European Commission, from 2014 to 2016 member of the Tax Law Consultative Council operating under the Minister of Finance; from 2016 member of the board of the International Fiscal Association (Polish Branch).

Panel National e-Invoicing System", so called KSeF

PhD in law, attorney-at-law, tax advisor, specializing in VAT issues. 
Author of a number of scientific publications in the field of tax law.

Panel National e-Invoicing System", so called KSeF

Lawyer from the law firm Paczuski Taudul, member of the VAT Research Centre for VAT Studies  specialising in VAT and excise tax consultancy, including litigation proceedings.
A graduate of the Faculty of Law and Administration of the University of Warsaw. He also completed a two-year school of British and European law organised in cooperation between the University of Warsaw and Cambridge University.

Panel National e-Invoicing System", so called KSeF

Lawyer and VAT expert, LTCA Law Firm Partner and KSeF project coordinator LTCA Academy Expert.

He specialises in advising clients operating in the construction, transport, manufacturing and commercial sectors. At LTCA Law Firm, he is responsible for day-to-day legal and tax advice, both for domestic and foreign clients, mainly in the area of VAT and tax credits. He is the author of several hundred requests for individual interpretations of tax law and statistical classification of goods and services. Author of numerous publications on tax law.

Panel National e-Invoicing System", so called KSeF

Professor at Faculty of Law and Administration at the University of Warsaw. President of the Institute of Tax Studies. The best known and valued specialist and authority in the field of taxation and tax law. In the years 1992-1996 Prof. Modzelewski was the Deputy Minister of Finance responsible for reconstruction of the Polish tax law system. During his term of office, among others, the goods and services tax and excise tax were were introduced, as well as excise goods’ fiscal marking, investment reliefs in income taxes and regulations on taxpayer identification (NIP); drafts were prepared, among others: Tax Ordinance and Tax Advisory Act, as well as the concept of universal property taxation. Academic lecturer at University of Warsaw, Warsaw School of Economics and other universities. Prof. Modzelewski has lectured and conducted seminars on taxes and tax law for over 40 years. Educator of many generations of tax specialists. Author and co-author of over a thousand books and articles, mainly devoted to taxes and tax law. Tax Advisor and Legal Advisor. Member of the National Development Council at the President of the Republic of Poland. Honorary Chairman of the National Chamber of Tax Advisers. Member of the Prognosis Committee "Poland 2000 Plus" at the Presidium of the Polish Academy of Sciences.

Panel 3 National e-Invoicing System", so called KSeF

Lawyer with several years of experience in drafting VAT legislation and its interpretation. She has worked in the VAT Department of the Ministry of Finance since 2013, including as Deputy Director since 2021. 
To date, she has been responsible for the implementation of a number of legal and legislative projects in the area of domestic settlements and VAT reporting in Poland. She has supervised the work of teams dealing with VAT taxation in various sectors of the economy, in the public sector, in the SME sector, as well as with the taxation of construction, taxation of subsidies, the right to deduct, the system of adjustments of VAT settlements, the system of VAT rates, the system of cash registers, among others. 
She participated in the development and introduction of uniform control files for VAT purposes in Poland. 
Since 2021, he has directly overseen the legal work and participated in the business work on the introduction of mandatory invoicing in the National e-Invoicing System. 

Panel 3 National e-Invoicing System", so called KSeF

Tax adviser, partner at MDDP Michalik Dłuska Dziedzic i Partnerzy. She has been involved in tax advisory for over 20 years, previously working for international advisory firms (Ernst & Young, Andersen). She specialises in VAT issues and represents clients in tax and court proceedings. She is listed among the best VAT specialists in Poland by the prestigious "International Tax Review" magazine. She is the author of numerous press publications on VAT, co-author of the commentary to the VAT Directive, author of the publications "National e-Invoice System 2024" and "VAT in local governments". She is a lecturer and speaker at training courses and conferences related to VAT.

• Panel 3 National e-invoicing system" so-called KSeF
• Doctor of legal sciences; legal counselor. Assistant professor at the Academy of Applied Sciences in Konin, lecturer at, among others, the National Chamber of Legal Advisors and the Faculty of Management and Economics of Services at the University of Szczecin. Author of publications on tax law (with particular emphasis on VAT), administrative and administrative court proceedings. He received his doctorate in law from the Faculty of Law and Administration at the University of Warsaw in 2018.

Panel 4 VAT registration and identification in the digital era

Tax advisor, Deputy Chairperson of the Management Board of the Mazovian Branch of the National Chamber of Tax Advisors, senior manager at KPMG specialising in goods and services tax advisory. For over 15 years, she has been advising domestic and foreign clients from various economic sectors and representing them in tax and court proceedings. He provides training and is the author of tax publications.

Panel 4 VAT registration and identification in the digital era

Doctor of Law; assistant professor in the Department of Law and Administrative Procedure at the Faculty of Law, University of Bialystok; tax advisor. 
He specializes in the issues of tax administration, tax control procedures, and administrative and tax proceedings. He is the author of more than 150 scientific publications mostly devoted to these topics, including co-author of the Commentary to the Tax Ordinance (2017, 2022), scientific editor of the Commentary to the Law on National Tax Administration (2024) and author of the monograph Tax Hearing (2014).
He is a member of The International Center of Public Finance and Tax Law Research and the Expert Panel on Local Tax Law. 
Lecturer at postgraduate programs in public administration and tax consulting. Former lecturer at postgraduate studies in administrative enforcement at the National School of Taxation (2 editions).
From 2014 to 2018, he was a member of the State Examination Commission for Tax Consultancy of the 6th term. He also served as editor-in-chief of the scientific journal Administrative and Tax Procedures (2017-2021).

Panel 4 VAT registration and identification in the digital era

Doctor of Law, attorney, customs agent, mediator registered on the list of Court Mediators at the District Court in Białystok, member of the Polish Platform for Internal Security, owner of a network of law firms. Lecturer and academic teacher at the Department of Financial Law and Tax Law at the Faculty of Law and Administration of the University of Warmia and Mazury in Olsztyn from 2020 to 2023, the Academy of Applied Sciences in Elblag and WSPiA Rzeszowska Szkoła Wyższa. Lecturer at the National Chamber of Tax Advisors, accountant according to the requirements set by the Accountants Association in Poland, court secretary listed at the District Court in Bialystok, member of the Center for Information and Organization of Research of Public Finance and Tax Law of Central and Eastern European Countries - Association at the Faculty of Law of the University of Bialystok. Graduate of a number of postgraduate courses in tax, criminal and economic law, as well as a postgraduate Master of Business Administration. Former employee of the tax administration body, judiciary, law enforcement agencies and former member of the Tax Council of the Polish Conference of Private Employers , "Lewiatan". 
On a daily basis, he advises institutional entities and individuals, and represents taxpayers in disputes with the tax administration. Author and co-author of more than 100 publications in the field of tax law. Organizer of scientific conferences as part of the activities of a foundation and a company dedicated to the popularization of legal sciences.