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Wojciech
Ostapowicz

Of counsel

Hanna is a lawyer and philosopher. In her professional activity, she specializes in general tax law, tax proceedings, tax and fiscal control, and litigation.


Hanna has extensive experience in representing clients in disputes with tax authorities and tax inspection authorities (especially at the court stage) as a tax advisor (in 2004-2020). At the same time, Hanna was involved in social and scientific activities.


She is a member of the International Fiscal Association in Poland (Polish Branch). Hanna's publications were cited in over 400 rulings of administrative courts.

Education and professional experience

Hanna is a graduate of the Nicolaus Copernicus University in Toruń. She completed also Postgraduate Studies on Negotiation, Mediation and Other Alternative Dispute Resolution Methods at the Law Faculty of the University of Warsaw.

She holds a PhD in law from the Nicolaus Copernicus University in Toruń. She is a member of the International Fiscal Association, Polish Branch.

Lecturer at the Nicolaus Copernicus University.

Hanna specializes in the general aspects of tax liabilities, tax proceedings, tax and fiscal control, proceedings before the administrative courts in tax matters (tax litigation). She has extensive experience in representing Clients in disputes with tax authorities and fiscal control authorities, including Supreme Administrative Court. She gained experience in the Big Four firms (Arthur Andersen, Ernst & Young in 2001-2005) and Accreo Taxand (where she worked between 2006 and 2011).

She represented Clients in tax disputes concerning in particular:

  • excise duty imposed on energy producers contrary to the EU law;
  • real estate tax;
  • discriminatory treatment of investment funds resident in the EU country or the third country in the corporate income tax;
  • tax deductible costs recognized on the realization of hedging derivatives;
  • tax implications in the personal income tax of operations using partnerships.

She was one of the reporters of the legislative changes in the field of taxation proposed at the special parliamentary commission Friendly State; she coordinated works on the draft laws prepared for this Commission.

In the periods from April to September 2013, from May to August 2014 and from June to August 2015 she worked as a lawyer-linguist in the Court of Justice of the European Union.

Publications

Hanna authored the books „Private Tax Rulings – Law and Practice" (Oficyna Prawa Polskiego, Warsaw 2011), "The Postulate of Legal Certainty in the Interpretation of the Tax Law" (Wolters Kluwer, Warsaw 2013) and the commentary to the Polish Act on tax on civil law transactions (Wolters Kluwer, 2015); co-authored other books and commentaries.

She publishes frequently in the specialist tax press (Przegląd Orzecznictwa Podatkowego, Kwartalnik Prawa Podatkowego, Jurysdykcja Podatkowa, Monitor Podatkowy, Przegląd Podatkowy, Prawo i Podatki, Toruński Rocznik Podatkowy, Biuletyn KIDP Doradca Podatkowy) and newspapers (Rzeczpospolita, Dziennik Gazeta Prawna); also in the philosophy magazines (Kwartalnik Filozoficzny, Przegląd Filozoficzny). She is a reviewer for "Przegląd Podatkowy" and "Studia Iuridica Toruniensia".

She is also a lecturer at many conferences and seminars.

Hanna speaks Polish, English and French; she learns Italian.