Mariusz Charkiewicz

właściciel / adwokat

          I was born in Sokółka on March 21, 1980, in the Podlasie province. I come from a modest and traditional family. I am married and I have two children.

          In 2003, I graduated from the Faculty of Law at the University of Białystok in the field of law with a very good result. I wrote master's thesis entitled "Institutions of voluntary submission to responsibility in the Fiscal Penal Code" under the guidance of Grażyna Szczygieł  - professor, Ph.D. In 2003, I also completed postgraduate studies at the Faculty of Law of the University of Białystok in the field of tax law with a very good result. I wrote the post-graduate work entitled "Tax avoidance clause in Polish tax law” under the guidance of Leonard Etel - professor, Ph.D, and Grzegorz Liszewski Ph.D.

          I gained valuable legal experience both during the studies and immediately after, by undertaking work, among others, in the District Court in Sokółka, in the Magistrate Court there, in the District Prosecutor's Office in Białystok, in the tax office in the tax audit report department, criminal tax cases and legal services, and in the Office of Legal Counsel in Białystok as a legal consultant. Since 1 April 2005, I have been conducting business activity in the field of rendering legal services. In 2011 I took the bar exam and was entered on the list of lawyers of the Bar Association in Lublin.

          From May 2004 I had been a student of the doctoral seminar at the Tax Law Department of the Faculty of Law at the University of Białystok. As part of this seminar I actively participated in international scientific conferences, including tax conferences, organized throughout the country. In addition, I completed post-graduate studies in finance and accounting, tax and economic criminal law, as well as transfer pricing and tax management. I also have the qualifications of an accountant.

          On November 5, 2019, at the Faculty of Law of the University of Białystok, I defended my doctoral dissertation entitled "Proxy based on the provisions of tax law - the essence, legal position and scope of responsibility". At its meeting on 06/12/2019, the Legal Science Discipline Council decided to award me a doctorate in social sciences in the discipline of legal sciences.

          I am currently expanding my knowledge through postgraduate studies and specialist training.