Dr Artur Oleś

Professional Profile
Attorney, tax advisor, doctor of law, EMBA, President of the Court of Arbitration at RIPH in Gliwice. He specializes in issues related to tax optimizations, mergers and acquisitions, as well as criminal and fiscal penal law. Author of scientific publications devoted to, among others. tax ordinance, VAT and income earned through incentive plans in the form of shares and stock options. Expert in “Gazeta Prawna”. He uses his extensive experience and knowledge of law and taxes to effectively solve problems of our Clients.
Achievements
He has successfully conducted dozens of tax proceedings in clients’ cases before tax authorities and before administrative courts. In one year alone, as many as four of them ended in settlements favourable to taxpayers. One of them was a breakthrough ruling of the Voivodship Administrative Court in Gliwice on VAT related to taxpayer status following an expropriation decision.
Education
Doctor of juridical science. He is a graduate of the Faculty of Law and Administration at the University of Silesia. He completed post-graduate Executive MBA studies at the Academy of Business in Dąbrowa Górnicza (WSB University) and he graduated from the Academy of Leadership Psychology at the Warsaw University of Technology, as well as the year-long School of Negotiation.
Hobbies
Mountain climbing, evolutionary psychology.

Expert publications
Business activities in the SME sector. Practical aspects of business formation, operation and liquidation.
Glumińska-Pawlic Jadwiga (ed.), Bielecka Dominika, Derela Klaudia, Grzybczyk Paulina, Hofman Artur, Markowicz Jan, Mikuła Marek, Mrozińska Agata, Oleś Artur, Orpik Klaudia, Sikorski Jakub, Zarzycki Łukasz, Wolter Kluwer 2020
Determining the monetary value of gratuitous benefits – an unsolved tax law problem.
10 Years in the European Union. The impact of EU law on the Polish tax system, Katowice 2014
Taxation of income obtained through the FOREX foreign exchange market.
Law and Taxes 12/2007
The interpretative presumption “In dubio pro fisco” and the rule of enhancing trust in tax authorities.
Bulletin KIDP 1/2009
Taxation of Incentive Plans. Nature of revenue sources, moment when tax obligation arises.
Przegląd podatkowy (Tax Review) 4/2013
Service of writs in tax proceedings versus change of representative.
Przegląd podatkowy (Tax Review) 7/2013
Taxation of income derived from online programs of the revenue sharing type with personal income tax.
KIDP Bulletin 6/2013
Taxation of employee stock option programs with personal income tax. Evaluation of adopted legislative solutions.
The role of tax advisor in conditions of legal uncertainty, Katowice, 2013