PhD Bartosz Kubista

Managing Partner, Advocate, Tax Advisor

Job profile

Associated with GLC since August 2012. Member of the Department of Financial Law at the Faculty of Law and Administration of the Silesian University; academic teacher. He specializes in transfer prices, tax on goods and services and the new technologies law. He is the author of scientific publications in the field of tax law.

Busy coach and trainer – in total he has delivered over three hundred hours of training for various entities, including National Chamber of Tax Advisors and public finance sector. In April 2013, he completed professional teacher training program on implementation and delivery of trainings.

Achievments

Author of scientific publications on fiscal law; he has participated in and was a speaker on numerous scientific conferences.

Co-author of Lex No Tears series: a “legal first-aid kit”, a guide for young people explaining the fundamentals of the legal system in Poland.

One of the co-founders of Street Law-Katowice the association aiming to rise legal awareness among the youth; in 2013-15 he also was the President of the Board. The association provides free training and workshops on fundamentals of law for the secondary school students in Silesia.

While still a student himself, together with the team of the Silesian University, Bartosz won the second place at the International Arbitration Competition Draft Common Frame of Reference Warsaw, International Arbitration Moot at the Court of Arbitration at the PCC.

Education

Faculty of Law and Administration of the University of Silesia, Master of Law

Specialization in tax law and commercial companies’ law, master thesis on transfer prices as a tax optimization instrument.

Activity in the professional bodies for tax advisors

  • Member of the National Council of Tax Advisers of the 5th term (since 2018)

  • Member of the Expert Team for Fiscal and Criminal matters at the National Council of Tax Advisors (since 2017).

Interests

Theatre and film, diplomacy, computer graphics. Staunch supporter of Arsenal London.

Publications

  • Transfer Pricing vs. International Tax Optimisation in: Aggressive Tax Optimization-Whose Problem is it, Taxpayer’s or the State’s? ed. J. Glumińska-Pawlic. Publisher: Silesian Branch of National Chamber of Tax Advisors and University of Silesia. AM Poligrafia Katowice 2017  pp. 91-103. ISBN 978-8 3- 927533-2- 2
  • Tax Evasion Clause. Legal and Fiscal Aspects. CASP Studies and Analyses, SGH Warsaw, No.1 2017, pp. 1-21, (co-author). ISSN 2451-0203
  • Transfer Prices vs. International Tax Optimisation Bartosz Kubista. in: Aggressive Tax Optimization-Whose Problem is it, Taxpayer’s or the State’s? – Katowice, National Chamber of Tax Advisors, Silesian Branch, 2017. – S. 91-103
  • Does Polish Law Have Space for the Tax Evasion Clause? Glumińska-Pawlic (ed.) Does Poland Have a Tax System? Katowice 2016
  • Tax Evasion Clause: Legal and Tax Aspects Jadwiga Glumińska-Pawlic, Bartosz Kubista. Case Study CASP (Print). – 2017, No. 1, pp. 1-21
  • Limitation of Tax Liability Secured by Compulsory Mortgage – Constitutional Considerations
  • Premises for Classifying a Transaction as Indirect Export as an Example of Non-adjustment of the Polish Tax Regulations to EU Legislation J. Glumińska-Pawlic (ed.), 10 years in the European Union. Impact of EU Law on the Polish Tax System, Katowice 2014.
  • Adjustment of Input Tax on Outstanding Payables vs. Cost of Bankruptcy Proceedings. Tax Review 7/201
  • Revision of Agreements on Avoidance of Double Taxation as Instrument of Tightening the Tax System (ed: ) Z.Ofiarski, 25 years of Transformations in Financial and Tax Law – Achievements and Conclusions, Szczecin 2014
  • Joint and Several Liability for Tax on Goods and Services-The Role of Tax Advisor in the Lack of Legal Certainty, Katowice, 2013
  • Taxation of Incentive Plans. The Nature of Revenue Sources and the Tax Point. Tax Review Page 4/2013
  • Nature and Significance of Art.158 and 159 of the Banking Act for the Bankruptcy System of a Bank in Poland operating as a Joint-stock Company Bartosz Kubista. Academic Papers (Print). – No. 1 (2012), p. 114-140.