Jacek Dobrucki

A partner and one of the three founders of DMS TAX Sp. z o.o. running the Tax Consultancy Department. From 2010 he has been giving lectures at Wroclaw University of Economics in scope of postgraduate studies in tax; he is an author of numerous articles on tax law.

Jacek graduated from Wroclaw University where he studied law and sociology. In 2004 he obtained the title of tax advisor. He started his professional career in Polish listed companies (Polar SA restructuring), and took part in the initial stage of creating one of the first modern retail banks (Millennium Bank SA).

He has many years of practical and theoretical experience in consultancy projects and services provided for national and foreign entities in the scope of law and tax issues, and tax processes and proceedings.

He has cooperated with such companies as:

Cadbury Wedel Group, Ruukki Polska Sp. z o.o., Grupą Steinhoff Polska, Zetkama SA, ZOTT Polska Sp. z o.o., Ergis-Eurofilms SA, Berger Bau Polska Sp. z o.o., De Dietrich Technika Grzewcza Sp. z o.o., GS Engineering & Construction Poland Sp. z o.o. (company belonging to LG group), Maco Productions Polonia Sp. z o.o.

Basic areas of substantive interests

• Planning and strategy of tax process;
• Preventive security aspects in material and procedural tax law;
• Optimization products in ongoing activity of the companies in taxes;
• Procedural issues in the scope of proceedings concerning transfer pricing;
• Tax safety procedures in individual tax law institutions;
• The interpretation of the provisions of tax law from the perspective of taxpayers` defence.

Key projects

On account of his substantive interests, a substantial majority of Jacek`s projects are related to defence and planning of the current and future situation of the companies from the perspective of securing law and tax risks in relations with the tax office – Client, which is reflected in many instances of decisions made in administrative courts.

Some demonstrative issues include, among others, the scope of interpretative disputes with the tax office that have been won:

• The problems of tax amortisation of building structures;
• Classification of non-tax income on the territory of Poland in the context of double taxation conventions;
• Forms of termination of tax obligation in other ways than payment;
• Entitlements to VAT deduction in transactions with sensitive goods;
• VAT tax on the supply of immovable property.

Jacek’s first and basic assumption/motto about tax law is:
“You should not consider things that are obvious as true.”

Education and training activity

From 2005 to 2008 Jacek actively held trainings in the scope of tax law. Nowadays, since 2010 he has been giving lectures for postgraduate students at Wroclaw University of Economics which cover topics such as local taxes and fixed property taxation, with special attention paid to legal and procedural issues.

Qualifications and skills

• Tax Advisor No. 10129
• English – fluent in speech and writing

After hours

In his private life he has a passion for intense physical activity: squash, badminton, downhill skiing and mountain biking. At home he is fond of literature, gardening and landscaping.