{"id":2510,"date":"2024-11-19T09:33:57","date_gmt":"2024-11-19T08:33:57","guid":{"rendered":"https:\/\/enodo.pl\/justyna-kowalik\/"},"modified":"2025-07-07T13:43:38","modified_gmt":"2025-07-07T11:43:38","slug":"marcelina-fabia","status":"publish","type":"page","link":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/","title":{"rendered":"Marcelina Fabia"},"content":{"rendered":"<style>.kb-row-layout-id2510_0674c2-b4 > .kt-row-column-wrap{align-content:end;}:where(.kb-row-layout-id2510_0674c2-b4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:end;}.kb-row-layout-id2510_0674c2-b4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);min-height:350px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2510_0674c2-b4{background-color:rgba(2,20,41,0.9);}.kb-row-layout-id2510_0674c2-b4 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2510_0674c2-b4 > .kt-row-column-wrap{min-height:300px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2510_0674c2-b4 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);min-height:250px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2510_0674c2-b4 alignfull kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-bottom kb-theme-content-width\">\n<style>.kadence-column2510_fd5724-8b > .kt-inside-inner-col,.kadence-column2510_fd5724-8b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2510_fd5724-8b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2510_fd5724-8b > .kt-inside-inner-col{flex-direction:column;}.kadence-column2510_fd5724-8b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2510_fd5724-8b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2510_fd5724-8b{position:relative;}@media all and (max-width: 1024px){.kadence-column2510_fd5724-8b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2510_fd5724-8b > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2510_fd5724-8b\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71, .wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71[data-kb-block=\"kb-adv-heading2510_c74941-71\"]{max-width:800px;margin-right:auto;margin-left:auto;margin-bottom:0px;text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71[data-kb-block=\"kb-adv-heading2510_c74941-71\"] mark.kt-highlight{font-style:normal;color:var(--global-palette1, #3182CE);-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_c74941-71[data-kb-block=\"kb-adv-heading2510_c74941-71\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h1 class=\"kt-adv-heading2510_c74941-71 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading2510_c74941-71\" data-aos=\"fade\" data-aos-duration=\"1000\" data-aos-easing=\"ease-in\" data-aos-once=\"true\"><strong>Marcelina Fabia<\/strong><\/h1>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1, .wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1[data-kb-block=\"kb-adv-heading2510_165c21-c1\"]{max-width:800px;margin-right:auto;margin-left:auto;margin-top:var(--global-kb-spacing-xxs, 0.5rem);text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1[data-kb-block=\"kb-adv-heading2510_165c21-c1\"] mark.kt-highlight{font-style:normal;color:var(--global-palette1, #3182CE);-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_165c21-c1[data-kb-block=\"kb-adv-heading2510_165c21-c1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading2510_165c21-c1 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading2510_165c21-c1\" data-aos=\"fade\" data-aos-duration=\"1000\" data-aos-easing=\"ease-in\" data-aos-once=\"true\"><strong>Senior Associate<\/strong><\/h2>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2510_f37bcc-10 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id2510_f37bcc-10 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id2510_f37bcc-10 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-lg, 4rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-3xl, 6.5rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id2510_f37bcc-10 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2510_f37bcc-10 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2510_f37bcc-10 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2510_f37bcc-10 alignfull wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-middle kb-theme-content-width\">\n<style>.kadence-column2510_01da1b-cb > .kt-inside-inner-col,.kadence-column2510_01da1b-cb > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2510_01da1b-cb > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2510_01da1b-cb > .kt-inside-inner-col{flex-direction:column;}.kadence-column2510_01da1b-cb > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2510_01da1b-cb > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2510_01da1b-cb{position:relative;}@media all and (max-width: 1024px){.kadence-column2510_01da1b-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2510_01da1b-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2510_01da1b-cb\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5, .wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5[data-kb-block=\"kb-adv-heading2510_152271-d5\"]{max-width:550px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5[data-kb-block=\"kb-adv-heading2510_152271-d5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_152271-d5[data-kb-block=\"kb-adv-heading2510_152271-d5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading2510_152271-d5 wp360-heading-dots wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_152271-d5\">About me<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a, .wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a[data-kb-block=\"kb-adv-heading2510_c1413b-3a\"]{max-width:500px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a[data-kb-block=\"kb-adv-heading2510_c1413b-3a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a[data-kb-block=\"kb-adv-heading2510_c1413b-3a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a, .wp-block-kadence-advancedheading.kt-adv-heading2510_c1413b-3a[data-kb-block=\"kb-adv-heading2510_c1413b-3a\"]{max-width:1000px;}}<\/style>\n<p class=\"kt-adv-heading2510_c1413b-3a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_c1413b-3a\">Marcelina is a graduate of the Faculty of Law and Administration at the Jagiellonian University, with a degree in Administration. She is a certified tax advisor with over 10 years of professional experience, primarily in the field of value added tax (VAT) and excise duty.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd, .wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd[data-kb-block=\"kb-adv-heading2510_c26ea9-bd\"]{max-width:500px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd[data-kb-block=\"kb-adv-heading2510_c26ea9-bd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd[data-kb-block=\"kb-adv-heading2510_c26ea9-bd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd, .wp-block-kadence-advancedheading.kt-adv-heading2510_c26ea9-bd[data-kb-block=\"kb-adv-heading2510_c26ea9-bd\"]{max-width:1000px;}}<\/style>\n<h3 class=\"kt-adv-heading2510_c26ea9-bd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_c26ea9-bd\"><strong><strong><strong>Professional experience and industry specialization<\/strong><\/strong><\/strong><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4, .wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4[data-kb-block=\"kb-adv-heading2510_7bc8da-e4\"]{max-width:500px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4[data-kb-block=\"kb-adv-heading2510_7bc8da-e4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4[data-kb-block=\"kb-adv-heading2510_7bc8da-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4, .wp-block-kadence-advancedheading.kt-adv-heading2510_7bc8da-e4[data-kb-block=\"kb-adv-heading2510_7bc8da-e4\"]{max-width:1000px;}}<\/style>\n<p class=\"kt-adv-heading2510_7bc8da-e4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_7bc8da-e4\">Marcelina developed her professional career mainly at Big Four companies, where she managed and supervised numerous projects for both Polish and international clients.<\/p>\n\n\n\n<p><br>Her areas of expertise include ongoing tax advisory, preparing tax opinions, reviewing and commenting on contracts\u2014particularly for companies operating in the construction, automotive, transport, and financial sectors, including entities within international capital groups. Over the course of her career so far, she provided advisory services on excise duty, mainly for clients from the energy and fuel industries. Currently, she is also expanding her knowledge of excise duty with topics concerning entities in the alcohol industry.<\/p>\n\n\n\n<p><br>She supports clients in securing their tax position by obtaining individual tax interpretations and provides representation during tax audits and proceedings before tax authorities and administrative courts.<\/p>\n\n\n\n<p><br>She has experience in complex tax compliance reviews to identify areas of tax risk. Marcelina also performs VAT efficiency analyses of international supply chains.<\/p>\n\n\n\n<ul class=\"wp-block-social-links has-large-icon-size has-icon-color is-style-logos-only is-layout-flex wp-block-social-links-is-layout-flex\"><li style=\"color:var(--global-palette2);\" class=\"wp-social-link wp-social-link-linkedin has-theme-palette2-color wp-block-social-link\"><a rel=\"noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/marcelina-fabia-43b84016a\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li>\n\n<li style=\"color:var(--global-palette2);\" class=\"wp-social-link wp-social-link-mail has-theme-palette2-color wp-block-social-link\"><a rel=\"noopener nofollow\" target=\"_blank\" href=\"mailto:%20marcelina.fabia@enodo.pl\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19,5H5c-1.1,0-2,.9-2,2v10c0,1.1.9,2,2,2h14c1.1,0,2-.9,2-2V7c0-1.1-.9-2-2-2zm.5,12c0,.3-.2.5-.5.5H5c-.3,0-.5-.2-.5-.5V9.8l7.5,5.6,7.5-5.6V17zm0-9.1L12,13.6,4.5,7.9V7c0-.3.2-.5.5-.5h14c.3,0,.5.2.5.5v.9z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Mail<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column2510_b7d68a-cb > .kt-inside-inner-col,.kadence-column2510_b7d68a-cb > .kt-inside-inner-col:before{border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-right-radius:30px;border-bottom-left-radius:30px;}.kadence-column2510_b7d68a-cb > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2510_b7d68a-cb > .kt-inside-inner-col{flex-direction:column;}.kadence-column2510_b7d68a-cb > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2510_b7d68a-cb > .kt-inside-inner-col{background-color:var(--global-palette1, #3182CE);}.kadence-column2510_b7d68a-cb > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2510_b7d68a-cb{position:relative;}@media all and (max-width: 1024px){.kadence-column2510_b7d68a-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column2510_b7d68a-cb, .kt-inside-inner-col > .kadence-column2510_b7d68a-cb:not(.specificity){margin-right:var(--global-kb-spacing-md, 2rem);margin-left:var(--global-kb-spacing-md, 2rem);}}@media all and (max-width: 767px){.kadence-column2510_b7d68a-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column2510_b7d68a-cb, .kt-inside-inner-col > .kadence-column2510_b7d68a-cb:not(.specificity){margin-right:0px;margin-left:var(--global-kb-spacing-sm, 1.5rem);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2510_b7d68a-cb\" data-aos=\"fade\" data-aos-duration=\"1000\" data-aos-easing=\"ease-in\" data-aos-once=\"true\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image2510_84f50a-84:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:50px;margin-right:50px;margin-bottom:-50px;margin-left:-50px;}.kb-image2510_84f50a-84 .kb-image-has-overlay:after{opacity:0.9;border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-right-radius:30px;border-bottom-left-radius:30px;}.kb-image2510_84f50a-84 img.kb-img, .kb-image2510_84f50a-84 .kb-img img{border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-right-radius:30px;border-bottom-left-radius:30px;}@media all and (max-width: 1024px){.wp-block-kadence-image.kb-image2510_84f50a-84:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:25px;margin-right:25px;margin-bottom:-25px;margin-left:-25px;}}<\/style>\n<figure class=\"wp-block-kadence-image kb-image2510_84f50a-84 kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-square\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1497\" src=\"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg\" alt=\"\" class=\"kb-img wp-image-4000\" srcset=\"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg 1500w, https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final-300x300.jpg 300w, https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final-1024x1022.jpg 1024w, https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final-150x150.jpg 150w, https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final-768x766.jpg 768w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/div><\/figure>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2510_d27289-e3 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2510_d27289-e3 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2510_d27289-e3 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2510_d27289-e3 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id2510_d27289-e3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2510_d27289-e3 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2510_d27289-e3 alignfull wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2510_37b27b-68 > .kt-inside-inner-col,.kadence-column2510_37b27b-68 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2510_37b27b-68 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2510_37b27b-68 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2510_37b27b-68 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2510_37b27b-68 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2510_37b27b-68{position:relative;}@media all and (max-width: 1024px){.kadence-column2510_37b27b-68 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2510_37b27b-68 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2510_37b27b-68\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e, .wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e[data-kb-block=\"kb-adv-heading2510_27aee4-9e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e[data-kb-block=\"kb-adv-heading2510_27aee4-9e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_27aee4-9e[data-kb-block=\"kb-adv-heading2510_27aee4-9e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading2510_27aee4-9e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_27aee4-9e\"><strong>Publications and lectures<\/strong>&nbsp;<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c, .wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c[data-kb-block=\"kb-adv-heading2510_e2cd7a-0c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c[data-kb-block=\"kb-adv-heading2510_e2cd7a-0c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading2510_e2cd7a-0c[data-kb-block=\"kb-adv-heading2510_e2cd7a-0c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading2510_e2cd7a-0c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading2510_e2cd7a-0c\">She is the author of numerous tax-related articles published in both general and industry-specific web-based press. She has also performed a number of open training sessions on VAT and excise duty.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id2510_2d9577-75 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id2510_2d9577-75 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id2510_2d9577-75 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id2510_2d9577-75 > .kt-row-layout-overlay{opacity:0.88;}@media all and (max-width: 1024px){.kb-row-layout-id2510_2d9577-75 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id2510_2d9577-75 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id2510_2d9577-75 alignfull has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column2510_cda3b5-76 > .kt-inside-inner-col,.kadence-column2510_cda3b5-76 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column2510_cda3b5-76 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column2510_cda3b5-76 > .kt-inside-inner-col{flex-direction:column;}.kadence-column2510_cda3b5-76 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column2510_cda3b5-76 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column2510_cda3b5-76{position:relative;}@media all and (max-width: 1024px){.kadence-column2510_cda3b5-76 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column2510_cda3b5-76 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column2510_cda3b5-76\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedbtn.kb-btns2510_a53967-e3{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns2510_a53967-e3 .kt-button{font-weight:normal;font-style:normal;}.kt-btns2510_a53967-e3 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns2510_a53967-e3 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns2510_a53967-e3\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn2510_d3c5fa-1f.kb-button{width:initial;}<\/style><div data-aos=\"fade\" data-aos-duration=\"1000\" data-aos-easing=\"ease-in\" data-aos-delay=\"50\" data-aos-once=\"true\" class=\"kb-blocks-button-aos kb-btn-width-type-auto\"><a class=\"kb-button kt-button button kb-btn2510_d3c5fa-1f kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/enodo.pl\/en\/about-us\/#team\"><span class=\"kt-btn-inner-text\">return<\/span><\/a><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Marcelina Fabia Senior Associate About me Marcelina is a graduate of the Faculty of Law and Administration at the Jagiellonian University, with a degree in Administration. She is a certified tax advisor with over 10 years of professional experience, primarily in the field of value added tax (VAT) and excise duty. Professional experience and industry&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2529,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-2510","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Marcelina Fabia - enodo.pl<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marcelina Fabia - enodo.pl\" \/>\n<meta property=\"og:description\" content=\"Marcelina Fabia Senior Associate About me Marcelina is a graduate of the Faculty of Law and Administration at the Jagiellonian University, with a degree in Administration. She is a certified tax advisor with over 10 years of professional experience, primarily in the field of value added tax (VAT) and excise duty. Professional experience and industry...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/\" \/>\n<meta property=\"og:site_name\" content=\"enodo.pl\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-07T11:43:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1497\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/\",\"url\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/\",\"name\":\"Marcelina Fabia - enodo.pl\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/enodo.pl\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/fabia-m_1_final.jpg\",\"datePublished\":\"2024-11-19T08:33:57+00:00\",\"dateModified\":\"2025-07-07T11:43:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/#primaryimage\",\"url\":\"https:\\\/\\\/enodo.pl\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/fabia-m_1_final.jpg\",\"contentUrl\":\"https:\\\/\\\/enodo.pl\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/fabia-m_1_final.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/marcelina-fabia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/enodo.pl\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"About Us\",\"item\":\"https:\\\/\\\/enodo.pl\\\/en\\\/about-us\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Marcelina Fabia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/enodo.pl\\\/en\\\/\",\"name\":\"enodo.pl\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/enodo.pl\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#organization\",\"name\":\"enodo.pl\",\"url\":\"https:\\\/\\\/enodo.pl\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/enodo.pl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/enodo-advisors-2-loga-wersja-02_white.png\",\"contentUrl\":\"https:\\\/\\\/enodo.pl\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/enodo-advisors-2-loga-wersja-02_white.png\",\"width\":400,\"height\":176,\"caption\":\"enodo.pl\"},\"image\":{\"@id\":\"https:\\\/\\\/enodo.pl\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Marcelina Fabia - enodo.pl","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/","og_locale":"en_US","og_type":"article","og_title":"Marcelina Fabia - enodo.pl","og_description":"Marcelina Fabia Senior Associate About me Marcelina is a graduate of the Faculty of Law and Administration at the Jagiellonian University, with a degree in Administration. She is a certified tax advisor with over 10 years of professional experience, primarily in the field of value added tax (VAT) and excise duty. Professional experience and industry...","og_url":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/","og_site_name":"enodo.pl","article_modified_time":"2025-07-07T11:43:38+00:00","og_image":[{"width":1500,"height":1497,"url":"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/","url":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/","name":"Marcelina Fabia - enodo.pl","isPartOf":{"@id":"https:\/\/enodo.pl\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/#primaryimage"},"image":{"@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/#primaryimage"},"thumbnailUrl":"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg","datePublished":"2024-11-19T08:33:57+00:00","dateModified":"2025-07-07T11:43:38+00:00","breadcrumb":{"@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/#primaryimage","url":"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg","contentUrl":"https:\/\/enodo.pl\/wp-content\/uploads\/2025\/06\/fabia-m_1_final.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/enodo.pl\/en\/about-us\/marcelina-fabia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/enodo.pl\/en\/"},{"@type":"ListItem","position":2,"name":"About Us","item":"https:\/\/enodo.pl\/en\/about-us\/"},{"@type":"ListItem","position":3,"name":"Marcelina Fabia"}]},{"@type":"WebSite","@id":"https:\/\/enodo.pl\/en\/#website","url":"https:\/\/enodo.pl\/en\/","name":"enodo.pl","description":"","publisher":{"@id":"https:\/\/enodo.pl\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/enodo.pl\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/enodo.pl\/en\/#organization","name":"enodo.pl","url":"https:\/\/enodo.pl\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/enodo.pl\/en\/#\/schema\/logo\/image\/","url":"https:\/\/enodo.pl\/wp-content\/uploads\/2024\/11\/enodo-advisors-2-loga-wersja-02_white.png","contentUrl":"https:\/\/enodo.pl\/wp-content\/uploads\/2024\/11\/enodo-advisors-2-loga-wersja-02_white.png","width":400,"height":176,"caption":"enodo.pl"},"image":{"@id":"https:\/\/enodo.pl\/en\/#\/schema\/logo\/image\/"}}]}},"taxonomy_info":[],"featured_image_src_large":false,"author_info":{"display_name":"gootek","author_link":"https:\/\/enodo.pl\/en\/author\/gootek\/"},"comment_info":0,"_links":{"self":[{"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/pages\/2510","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/comments?post=2510"}],"version-history":[{"count":6,"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/pages\/2510\/revisions"}],"predecessor-version":[{"id":4020,"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/pages\/2510\/revisions\/4020"}],"up":[{"embeddable":true,"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/pages\/2529"}],"wp:attachment":[{"href":"https:\/\/enodo.pl\/en\/wp-json\/wp\/v2\/media?parent=2510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}