+48 (22) 520 50 00
Dorota Szubielska
Senior Partner
Legal advisor and tax advisor. She specializes in issues related to tax, in particular in the areas of tax proceedings and fiscal control, administrative law and procedures, corporate restructurings, mergers and acquisitions, and public finance. She has represented clients in a number of proceedings before administrative courts, the Supreme Court, and the Constitutional Tribunal. She participated in legislative work as an expert of Parliamentary Committees and the Ministry of Finance in the field of tax law, foreign trade law and finance law. She also participated in legislative work related to the reform of the economic system in Poland in 1989-1990.
With our law firm since 2001. Previously, she was a partner at Wierzbowski & Szubielska i Wspólnicy (1999-2001), which was a member of the Landwell law firm (cooperating with PricewaterhouseCoopers), and a partner at Domański, Szubielska i Wspólnicy law firm (1993-1999) cooperating with Arthur Andersen. Before her practice in law firms, she served as Vice Director of the Legal Department at the Ministry of Finance.
Practice Areas
- Tax Law
- Finance and Banking Law
- Corporate Law, Mergers and Acquisitions
- Restructuring Proceedings
- Administrative, Tax, Fiscal Control Proceedings
Representative Experience
- Succeeded on a constitutional appeal at the Constitutional Tribunal seeking a declaration that provisions on the costs of administrative enforcement proceedings are unconstitutional
- Implemented step-by-step restructuring of a company including spin-off to the existing limited liability company, transformation of the limited liability company into a joint-stock company, and then transformation of the joint-stock company into a registered partnership
- Succeeded in setting aside a decision specifying the amount of loss and a decision specifying the amount of income that does not generate any tax liability in respect of income tax – after the end of the tax liability’s limitation period
- Successfully represented a client before the Supreme Administrative Court in a case in which the Court set aside decisions defining an income tax liability based on the alleged “abuse of law” (before the general anti-abuse rule entered into force)
- Successfully represented a client in an action for damages against the State Treasury where the client had faced unlawful enforcement measures as part of administrative enforcement proceedings
- Successfully defended a client whose tax debt had been time-barred but still the State Treasury raised an undue enrichment claim
- Successfully defended a client in a case brought by the State Treasury against a buyer of real estate charged with a compulsory mortgage securing a tax debt that had become time-barred
- Successfully recovered, as a result of proceedings before administrative courts, an amount overpaid by the remitter who incorrectly withheld tax on remuneration paid for redemption of shares to an entity that had acquired a debt claim in this regard from an ex-shareholder
- Successfully recovered, in the course of procedures before customs authorities, overpaid excise duty charged on alcohol that was made in the process of non-alcoholic beverages production
Memberships and Affiliations
- Member of the Regional Chamber of Legal Advisors in Warsaw
- Member of the National Chamber of Tax Advisors
- Former member of the Higher Disciplinary Court at the National Chamber of Legal Advisors and the National Chamber of Tax Advisors
- Arbitrator at the Court of Arbitration at the Polish Confederation Lewiatan
- Former lecturer in corporate tax law at postgraduate studies at the Warsaw School of Economics (“Academy of Companies”)
- Former lecturer in tax law and financial law at numerous professional training programs and conferences for lawyers and tax advisors
- Member of the State Examination Board for Tax Advisors of the first term
Honours
- Honoured with the title of “Lawyer of Thirty Years” in a ranking organized by the Polish Association of Legal Employers and the Rzeczpospolita daily in 2018
- For many years recognized by the international rankings of law firms and lawyers Chambers Global (2002-2008, 2011-2015), Chambers Europe (2007-2024), Legal 500 (2012-2024), International Tax Review: Women in Tax Leaders (2019-2024) and Tax Controversy Leaders (2019-2024), and Best Lawyers (2018-2019) among the leading lawyers in Poland in tax law
- Honoured with the title of “Tax Advisor of the Decade in Tax Proceedings” in Rzeczpospolita’s jubilee ranking of Poland’s tax advisory firms
- Honoured with the title of “Legal Advisor of the Year 2011” awarded for the first time by the National Council of Legal Advisors in Poland in appreciation of her “contribution to the profession and the Bar”
- Recognized in many editions of Rzeczpospolita’s and Dziennik Gazeta Prawna’s rankings of tax advisory firms as the best specialist in tax proceedings in Poland
Publications
- Sąd karny nie uchroni przed zapłatą podatku – article with a commentary by Dorota Szubielska in „Dziennik Gazeta Prawna”, 16 march 2023
- Tajemnica zawodowa w prawie i postępowaniu podatkowym, in: „Palestra”, Naczelna Rada Adwokacka, July-August 2019
- Podatkowe aspekty ubezpieczenia D&O, Polski Instytut Dyrektorów, September 2015
- Jeszcze o charakterze czynności zawodowych i zawodzie radcy prawnego, in: „Radca prawny”, Krajowa Izba Radców Prawnych, No. 3 (4) 2015
- Skutki podatkowe zbycia akcji objętych na podstawie umowy opcji na akcje, in: „Radca prawny”, Krajowa Izba Radców Prawnych, No. 149/May 2014
- Radca prawny jako podatnik i płatnik. Odpowiedzialność podatkowa radcy prawnego – wspólnika spółki osobowej, in: „Zawód radcy prawnego. Historia zawodu i zasady jego wykonywania”, Ośrodek Badań, Studiów i Legislacji Krajowej Rady Radców Prawnych, 2013
- Czy koszty egzekucyjne w postępowaniu egzekucyjnym w administracji powinny być źródłem zysku państwa, in: „Doradca podatkowy”, Krajowa Izba Doradców Podatkowych, No. 2/2013
- Glosa do wyroku NSA z dnia 1.03.2013 r. sygn. akt II FSK 2980/12, in: „Radca prawny”, Krajowa Izba Radców Prawnych, No. 141/September 2013
- Łączenie się spółek handlowych. Aspekty prawne i podatkowe, co-author, Konieczny i Kruszewski, 2001
- Wniesienie aportu do spółki kapitałowej – wybrane zagadnienia podatkowe, co-author, C.H. Beck, 2001
- Prawo o inwestycjach zagranicznych w Polsce, Poltext, 1991
Education
- Faculty of Law and Administration at the University of Warsaw, Master of Law, 1973
Foreign Languages
- Russian
- English
My interests include good movies, music (rock’n’roll, bluegrass, blues) and opera, and very good classic literature. I am a fan of Karen Blixen, but am not fond of Scandinavian crime fiction. In addition, I have a passion for gardening, in particular poisonous plants and herbs. Curious fact: I have been keeping the same weight since my secondary school-leaving exam (about 53 kg/165 cm).
