Über mich

Since the dynamic development of my research activities, I am quite often abroad. At the same time, I am flexible and mobile. In the era of the digitalization and globalization, sending me an e-mail is the most convenient way of communication. Therefore, please feel free to write me an e-mail or just call me!

Tim.13113 [at] kidp.pl
+48 601-203-028

 

Scientific and professional bodies

  1. Board Member, National Chamber of Tax Advisers, Branch in Lodz (term of office 2018/2022).
  2. Vice-President, Restructuring Fund Council, National Chamber of Tax Advisors (term of office 2018/2022).
  3. Committee on Space Sciences, Polish Academy of Sciences, Branch in Gdansk.
  4. PhD Candidate, Department of Tax Law, Faculty of Law and Administration, University of Lodz.

Professional licenses

  1. Tax advisor (Poland) license no. 13113.
  2. Insolvency and restructuring advisor (Official receiver) (Poland), license no. 1227.
  3. Customs agent (Poland) license no. 014067.

Conferences, foreign workshops and research stays:

  1. Research stay at Max Planck Institute for Tax Law and Public Finance in Munich, Germany, Department of Enterprises and Tax Law (Max Planck Institut für Steuerrecht und Öffentliche Finanzen, Abteilung für Unternehmens- und Steurrecht), Scholarship of the Max Planck Society. Language: English and German.
  2. International Conference „Current Problems in the Procedural Law”, Goethe Universität Franfurt am Main. 3rd – 4th Oktober 2018. Language: English.

    Paper: „Mandatory Disclosure Rules in the Procedural Tax Law: The Twilight of the Professional Secrecy? – Remarks from British, German and Polish perspective”.

  3. Summer Fellowship at Georgetown University, Washington, D.C.

    Seminar on digital financial inclusion sponsored by Santander Bank (One of 26 international, worldwide selected students and professionals). Courses on FinTech, blockchain, mobile money, smart cities, machine learning, innovative smartphone applications, financial inclusion, underbanked and unbanked populations, U.S. social security and financial system, as well as globalization, digitalization and business expansion into new markets, Collaboration with international group to research, develop and pitch a business model that combined data collection and contextualization with education to improve access to FinTech banking products by populations vulnerable economically to climate change. Language: English.

  4. „V4 + Deutschland im Dialog” – International Conferece, organized by Konrad Adenauer Stiftung (Konrad Adenauer Foundation) at Andrássy University Budapest, Hungary, 21-22 Juni 2018. Language: German. Generaltopic: „Besseres und stärkeres Europa – Welchen Beitrag leistet die Visegrád-Gruppe in der Weiterentwicklung der EU?“ [Better and stronger Europe – What contribution does the Visegrad-Group make for the further development of the European Union”?

    Paper: „Verstärkte Zusammenarbeit zwischen V4-Ländern in Steuersachen – Visegrad-Gruppe als Initiator der nachhaltigen Weiterintegration in der digitalen Europäischen Union“ [Ehanced cooperation between the V4-States in tax matters – The Visegrad-Group as initiator of suistanable development in the digital European Union].

  5. Seminar „Succession management of sole proprietorship”, devoted to 100 tax advisers, organized by the Center of Tax Documentations and Studies University of Lodz, at the Faculty of Law and Administration, University of Lodz. Language: Polish.

    Lecture 18th May 2018: „Sole proprietorship on the ground of the insolvency and restructuring law” (90-minute-long lecture).

    Lecture 23rd May 2018: „Institution and liability of the succession manager” (90-minute-long lecture).

  6. „Digitalization in Law” – International Conference, organized by International Network of Doctoral Studies in Law at Vilnius University, Lithuania. May 3rd-4th, 2018. Language: English.

    Paper: „Taxation of the digital business models in the international tax law – new challenges for the effective taxation of income”.

  7. Eucotax Wintercourse 2018 ‚Challenges to Tax Autonomy in the Era of Conflicting Political Goals’, Edinburgh, United Kingdom, April 19th, 2018, to April 26th, 2018. Language: English.

    National Report and working on final report: ‚Tax autonomy and limits to incorporation of tax incentives and subsidies in domestic systems and treaties‘ (mainly in the scope of relations between staid aid law and tax legislation, including tax rulings and other forms of administrative practice, which provide taxpayers with some kind of legal protection). Seminar consists of participation of students from the 13. well-known Universities from the European Union and the United States of America.

  8. 3rd International IBFD Tax Seminar on Special Tax Zones, Łódź, 11-13 April 2018, Language: English.

    Participation in panel discussion concerning Theme 3: Special Tax Zones and constitutional issues, equal treatment and transparency of regimes. Findings and conclusions. Presenting key-issues on discussed topic concerning Republic of Poland, participation in discussion from the scope of the comparative tax law.

  9. “Conference of Outer Space Research. Polish Outer Space Code”, Gdańsk, Conference organized by i.a. Polish Space Agency, Ministry of Development (Ministry of Finance, Ministry of Economy), 01/2018. Language: Polish.

    Paper: “Taxation of the space sector on the ground of income taxes – Does Poland follow the leaders of innovativeness?”.

  10. National Scientific Conference „Economy of the sustainable development”, Łódź, 2.06.2017, Language: Polish.

    Paper: „Sale of the electricity by prosumer – tax preferences and tax threats”.

  11. Eucotax Wintercourse 2015 „Impact of the digital economy on taxation”, Barcelona, Spain, 9-16.04.2015. Language: English.

    National Report: „Place of residence and concept of Permanent Establishment in the light of digital economy” – International workshops from the scope of the international tax law (fully in English). Participation of students from the 13. well-known Universities from the European Union and the United States of America.

  12. The 2014 Polish Philip C. Jessup International Law Moot Court Competition – Moot court competition, 02/2014. Member of the University of Łódź Team. Language: English.

  13. National Scientific Conference „Cozy place for e-business” (Polish untranslatable idiom: ”Cztery kąty” of the e-business), Łódź, 14.05.2015. Language: Polish.

    Paper: „International tax planning in the e- business. Website and server as a permanent establishment in the meaning of the art. 5 OECD and UN Model Convention.

  14. National Scientific Conference “Managing of the human resources. Organizational and legal challenges “, Łodź, 25.11.2014. Language: Polish.

    Paper: „Avoidance of the double taxation of the employment income in the context of the free movement of workers within the European Union”.

  15. XVIII National Student Conference „Current problems of judicature in the tax matters”, Łódź, 12.2015. Language: Polish.

    Paper: „Critical Commentary on the judgment of the National Supreme Administrative Court of 19.03.2015, II FSK 627/13”.

  16. XVII National Student Conference „Current problems of judicature in the tax matters”, Łódź, 12.2014. Language: Polish.

    Paper: „Critical Commentary on the judgment of the National Supreme Administrative Court of 23.07.2014, I FSK 1109/13”.

  17. National Scientific Conference „Should we legalize? Legal and ethical problems of the legalization of the soft drugs”, Łódź, 24.04.2015. Language: Polish.

    Paper: „Fiscal aspects of soft drugs legalization. Experience from the United States of America”.

  18. International Scientific Conference „Scientific Debut 2014 – Sustainable development”, Tychy, 29.05.2015. Language: Polish.

    Paper: „Sustainable development in the access to the outer space”.

 

 

Publications

Books and chapters in scientific monographs:

  1. A. Tim, Z. Kukulski, National Report for Poland, International Fiscal Association Cahiers de droit fiscal international, Vol. 103B, Withholding tax in the era of BEPS, CIVs and the digital economy, Seul 2018, pp. 611-631 (Language: English).

  2. A. Tim, Partnerships in the international tax law, in: A. Mariański (ed.), Taxation of partnerships, Wolters Kluwer 2018, pp. 128-174 (language: Polish).

  3. A. Tim, Principles and forms of taxation of partnerships, in: A. Mariański (ed.), Taxation of partnerships, Wolters Kluwer 2018, pp. 62-81 (language: Polish).

  4. A. Tim, Tax rulings, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 23-69 (Language: Polish).

  5. A. Tim, Late interests and prolongation duty, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 130-172 (language: Polish).

  6. A. Tim, Overpayment and request to confirm overpayment, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 209-226 (language: Polish).

  7. A. Tim, K. Sołoniewicz, Securing the Performance of Tax Liabilities, in: A. Mariański (ed.), Tax Ordinance 2017, C.H. Beck, Warsaw 2017, pp. 122-172 (language: Polish).

  8. A. Tim, B. Rodak, Succession planning with the use of the international institutions, A. Mariański (ed.), Business succession – how to secure enterprise and family, ODDK, Gdańsk 2016, pp. 85-100 (language: Polish).

  9. A. Tim, J. Żurawiński, International institutions of succession tax planning, in: A. Mariański (ed.), Business succession – how to secure enterprise and family, ODDK, Gdańsk 2016, pp. 279-289 (language: Polish).

  10. A. Tim, International tax planning in the e-business, in: M. Czajkowska (ed.), M. Malarski (ed.), Functioning of the e-business. Resources, processes, technology, University of Łódź Publishing House, Łódź 2015 (Language: Polish).

  11. A. Tim, Avoidance of the double taxation of the employment income in the context of the free movement of workers within the European Union, in: A. Rogozińska-Pawełczyk (ed.), Managing of the human resources. Organizational and legal challenges, University of Łódź Publishing House, Łódź 2015 (language: Polish).

  12. A. Tim, Johannes Paulus II and the European Union. Fulfilled hopes in statu nascendi, in: K. Dybeł (ed.), Z. Zarębianka (ed.), Hope. Awarded and distinction papers, Johannes Paul University. Scientific Publishing House, Kraków 2015, pp. 50-60 (language: Polish).

  13. A. Tim, Sustainable development in the access to the outer space, in: T. Jemczura (ed.), H. Kretek (ed.), Scientific debut 2014 – Sustainable Development, Racibórz 2015, pp. 93-101 (language: Polish).

 

Scientific articles

  1. A. Tim, Personal bankruptcy in the Polish and German insolvency law – the phenomenon of „forum shopping” from the perspective of German-Polish economic relations, Internet Quarterly for Competition and Regulation Law – Consumers Edition. (Language: Polish).

  2. A. Tim, Instytucje zagranicznego planowania sukcesyjnego a klauzula ogólna przeciwko unikaniu opodatkowania [Foreign Institutions in International Tax Planning and the General Anti-Avoidance Rules], Monitor Podatkowy 2018, no. 9, pp. 11-17 (language: Polish); The journal is published by C.H. Beck.

  3. A. Tim, Illegal tax state aid and law-making process – Polish perspective on the illegal tax state aid and its refund, World Scientific News No. 109/2018, pp. 1-13 (language: English).

  4. A. Tim, The admissibility of restrictions on free movement of workers in the context of the decision of the European Commission of 11 August 2011, No. 2011/503, World Scientific News 2017, No. 77(2), pp. 195-210 (language: English).

  5. A. Tim, Instytucje zagranicznego planowania sukcesyjnego a klauzula ogólna przeciwko unikaniu opodatkowania [Foreign Institutions in International Tax Planning and the General Anti-Avoidance Rules], Monitor Podatkowy 2018, no. 8, pp. 11-17 (language: Polish).

  6. A. Tim, Fiscal aspects of soft drugs legalization. Experience from the United States of America, Acta Universitatis Lodziensis. Folia Iuridica 76/2016, pp. 53-62 (language: Polish).

  7. A. Mariański, A. Tim, Limited partnership of the Polish law on the ground of the Directive 2008/7, Critical commentary on the judgment of the Supreme Administrative Court of 12.10.2016 r., II FSK 2399/14, Monitor Podatkowy 2017, no. 2, pp. 46-51 (language: Polish).

  8. A. Tim, „VAT Paradox” – Critical commentary on the judgment of the Supreme Administrative Court of 23.7.2014 r., I FSK 1109/13, ZSKN Wydziału Prawa I Administracji UAM 2017 no. 1, pp. 281-296 (language: Polish).

 

Other selected publications (articles in printed press and more important online publications)

  1. A. Tim, Audit, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 69-75 (language: Polish).

  2. A. Tim, Audit actions, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 75-78 (language: Polish).

  3. A. Tim, Official verification, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new proceedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 78-82 (language: Polish).

  4. A. Tim, Tax rulings, in: Guidebook „Legal Gazette” 4/2017 – Tax control – new procedings (Polish title: Poradnik Gazety Prawnej 4/2017 – Kontrola podatników – nowe procedury), Warsaw 2017, pp. 83-100 (language: Polish).

  5. A. Krajewska, A. Tim, Tax authorities say „no” to the cars parked out in front of home, Rzeczpospolita, 02.05.2016 (language: Polish).

  6. A. Tim, National Revenue Administration requires documents without tax control, Rzeczpospolita, 17.07.2017 (language: Polish).

  7. A. Tim, Doyen will perform succession with use of international foundation, Rzeczpospolita, 16.06.2017 (language: Polish).

  8. A. Tim, Preschooler should be known with the architecture, Dziennik Gazeta Prawna, 24.09.2014 (language: Polish).

  9. A. Tim, Risk of compensation profits more than empty flights, Dziennik Gazeta Prawna 01.08.2014 (language: Polish).

  10. M. Błońska, A. Nowak-Piechota, A. Tim, Exemption in VAT only in relation to legal medicinal products, Rzeczpospolita, 11.01.2016 (language: Polish).

  11. P. Słowik, The tardiness of clerks may profit for the entrepreneurs (Press statement), Dziennik Gazeta Prawna, 10.07.2015 (language: Polish).

  12. A. Tim [2017], Temporary special attorney and guardian for company and partnership in the tax proceedings, Portal Tax Advisers (access: www.doradcy.kidp.pl; language: Polish).

  13. A. Tim [2017], Central Register for Insolvency and Restructuring from the European and national point of view – chosen aspects, Portal Tax Advisers (access: doradcy.krdp.pl; language: Polish).

 

Prizes and awards

  1. Medal „for glorious studies” (medal received by outstanding graduates at University of Łódź; Grade point average from the full-time 5-year-studies in law: 4.97/max. 5.00), 11.2016.

  2. The best Master’s Thesis defended at the Faculty of Law and Administration, University of Łódź (University of Łódź Foundation) – „Impact of the digital economy on the place of residence and permanent establishment concept in the international tax law from the Polish perspective“ (written in English), Promoter: dr hab. Adam Mariański, Professor at University of Łódź, 03.2017.

  3. One of the best essays, which were submitted to the conference (Konrad Adenauer Stiftung, Andrassy Universität). Title of the essay: Enhanced cooperation between V4-States in tax matters – Visegrad Group as initiator of the further-going sustainable development in the digital European Union. Language: German. 06.2018.

  4. First place in the international competition „Scientific Debut 2014 – Sustainable development” (Competition organized by Prof. dr hab. J. Buzek, dr. h. c. multi., Polish MEP, President of the European Parliament in years 2009-2012 and Prime Minister of Poland in years 1997-2001; award: invitation to visit European Parliament in Brussels), 05.2015.

  5. European Satellite Navigation Competition – European Global Navigation Satellite Systems Agency Special Challenge – One of the 10 best space business ideas submitted to the competition (preparing business plan and pitching an idea during the webinar before the Agency Experts; total number of contributions to the Competition – 266), European Global Navigation Satellite Systems Agency. Language: English. 09.2018.

  6. Distinction for the Critical Commentary on the judgment of the National Supreme Administrative Court of 19.03.2015, II FSK 627/13, XVIII National Student Conference „Current problems of judicature in the tax matters”, Center of Tax Documentation and Studies, University of Łódź (cooperation with the National Administrative Court and Polish prestigious tax law firms), 12.2015.

  7. Distinction (III Prize) for the Critical Commentary on the judgment of the National Supreme Administrative Court of 23.07.2014, I FSK 1109/13, XVII National Student Conference „Current problems of judicature in the tax matters”, Center of Tax Documentation and Studies, University of Łódź (cooperation with the National Administrative Court and Polish prestigious tax law firms), 12.2014.

  8. Scholarship for the outstanding scientific achievements, Minister of Science and Higher Education, Republic of Poland – 12.2015.

  9. Scholarship for the special achievements within the field of science, Marshal of the Lodz Voivodship – 06.2016.

  10. Scholarship Santander Universidades (Santader Bank) for the eminent students of the University of Łódź – 06.2016, 12.2017.

  11. Distinction for the special activity for the sake of the University of Łódź, Rector of University of Łódź, 06.2016.

  12. Finalist of the Prof. J. Kodrębski Competition (prestigious competition on the best Master’s Thesis defended at the University of Łódź), 03.2017.

  13. Distinction for the article „Johannes Paulus II and the European Union. Fulfilled hopes in statu nascendi”, National student competition „Hope. The days of Johannes Paulus II in Krakow”, 11.2014.

  14. Letters of congratulation from the Rector of University of Łódź for achievements during master’s and PhD Studies – in every year of higher education (6 times).