Photo of Paulina Wojszko-Maciulewicz

Paulina Wojszko-Maciulewicz

Associate
Baker McKenzie Krzyżowski i Wspólnicy Spółka Komandytowa

Biography

Paulina Wojszko-Maciulewicz joined the Tax Group in Baker McKenzie Warsaw in 2021. She started her career in BIG4 companies (2014) and continued working in tax advisory in the local consulting firm (2016). Paulina's specialization focuses on tax litigation matters. She supported numerous clients within tax disputes at the level of tax authorities and administrative courts including the Supreme Administrative Court as well as within refund proceedings. Paulina is an attorney-at-law.

Practice Focus

Paulina's practice focuses on tax litigation. She represents clients within disputes in cases related to income tax (including transfer pricing, withholding tax and GAAR cases) and VAT as well as represents clients in the cases related to obtaining tax refunds and individual tax interpretations. She has advised local and multinational corporations in real estate, airline and energy sector.  

Representative Legal Matters

  • The tax disputes (TP case) on the market level of interest rate applied to intra-group loans in project companies of one of the leading commercial real estate group in Central Europe – cases won at the level of tax administrative courts with court decisions overruling the current case law.
  • The tax disputes regarding the VAT classification of the real estate sales (asset vs. OPE) – cases won at the level of tax administrative courts with court decisions overruling the current case law.
  • The tax disputes regarding the rules of settlement of revenues and costs by transparent entities at the level of a parent company - cases won at the level of the tax authority of the second instance despite any case law in a disputed matter. 
  • Complex support in adaptation of the large European air carrier company to the fundamental changes in WHT regime including receiving WHT refunds.
  • Receiving WHT refund from dividends paid to the holding company with limited substance in the light of the new WHT regime.

Professional Associations and Memberships

  • Warsaw Bar Association

Admissions

  • Poland (2019)

Education

  • Warsaw School of Economics (Master's Degree in Finance and Accounting) (2015)
  • University of Warsaw (Master's Degree in Law) (2015)
  • Warsaw School of Economics (Bachelor's Degree in Quantitative Methods in Economics and Information Systems) (2012)

Languages

  • English
  • Polish