Krzysztof Wiński
Managing Partner at T&P Advisory
Krzysztof has over 16 years of experience in tax, regulatory, and business consulting. He specializes in excise tax, VAT, energy law, environmental regulations, and issues related to sustainable supply chains.
For many years, he was with PwC (PricewaterhouseCoopers), where he served as a Director and led the Excise – Energy – Environment team in the Tax & Legal department. For 9 years, he built up the excise and regulatory team, which grew from two to more than twenty people under his leadership.
As part of his practice, he has advised leading Polish and international companies, particularly in the food and FMCG, chemical, fuel, energy, automotive, and industrial sectors—both in Poland and abroad.
Krzysztof’s experience includes, in particular:
- consulting on the classification of goods for excise tax and VAT purposes,
- developing and coordinating tax, energy, and environmental compliance systems,
- support in the areas of extended producer responsibility, waste management, and product and packaging reporting,
- coordination of projects related to environmental fees in Poland and other European Union countries,
- developing tax and regulatory strategies in the context of ESG and a sustainable supply chain,
- participation in legislative processes concerning the taxation of gas products and the introduction of mandatory excise tax information.
Krzysztof is a recognized expert and frequent commentator on issues related to excise taxes, the energy sector, environmental protection, and sustainable supply chains. He regularly speaks at conferences, training sessions, and industry events, and provides commentary to the media.
He earned a law degree from the University of Warmia and Mazury in Olsztyn and completed a postgraduate program on the functioning of the energy market at the Warsaw School of Economics.
He is fluent in English.
Married, father of two children. Passionate about science fiction, particularly the “Dune” series and its film adaptation.
Krzysztof.Winski@thedy.pl
Łukasz Pamuła
Senior Manager
Łukasz is an expert in environmental regulations and compliance. He has built his experience over more than a decade at leading consulting firms, where he advised clients on indirect taxes and new regulatory obligations.
He specializes in EU and national regulations, helping companies effectively navigate a complex legal environment and adapt to the growing requirements related to product and supply chain compliance.
He has extensive, practical knowledge gained through numerous implementation projects related to key EU regulations, such as CBAM, EUDR, PPWR, WEEE, SUP, REACH, GPSR, as well as Polish compliance systems (BDO, KOBiZE, SENT).
He has worked with companies in sectors such as FMCG, retail, HoReCa, automotive, pharmaceuticals, and energy-intensive industries, providing solutions tailored to the specific nature of their operations and real-world business challenges.
lukasz.pamula@thedy.pl
Joanna Frąckiewicz
Senior Manager
Joanna Frąckiewicz is a Senior Manager at T&P Advisory and an attorney with over 15 years of experience in legal and tax consulting. Over the years, she has worked with leading advisory firms, including PwC, assisting businesses in resolving complex issues related to energy law, excise taxes, environmental protection, and regulations governing transportation and products.
He combines the experience gained through advisory projects with practical experience representing clients in administrative and court proceedings. He advises on both day-to-day regulatory matters and strategic projects requiring in-depth analysis of regulations and assessment of legal and tax risks. He supports business owners in their dealings with administrative authorities, develops litigation strategies, and assists in effectively conducting proceedings related to regulated activities.
Her practice focuses on issues related to the operation of businesses in regulated markets. She leads projects involving energy law, excise tax, and environmental regulations, helping clients properly identify and fulfill their obligations under national and EU law. She also advises on new regulations concerning product safety and the circular economy, including the PPWR, the EUDR, and the Battery Regulation.
Joanna’s experience includes, among other things:
- consulting on energy law, excise tax, and environmental regulations,
- developing and implementing compliance and due diligence procedures,
- comprehensive support for businesses in fulfilling their obligations under the PPWR, the EUDR, and the Battery Regulation,
- representing clients before public administration bodies and before administrative and general courts,
- conducting legal, tax, and environmental reviews,
- ongoing advisory services for companies operating in regulated sectors.
Joanna works with companies across various industries, tailoring solutions to the specific nature of their operations and the regulatory environment. In her work, she takes a practical approach, combining her knowledge of the law with a business-oriented understanding of her clients’ needs and effective risk management.
joanna.frackiewicz@thedy.pl
Tomasz Orłowski
Senior Manager
Tomasz is a Senior Manager at T&P Advisory and an expert in environmental regulations, indirect taxes, and product compliance. He has over ten years of experience gained at leading consulting firms, where he helped companies adapt to rapidly changing regulatory requirements and build effective compliance systems.
He specializes in EU and national regulations concerning the environment, products, and supply chains. Tomasz helps companies navigate a complex legal environment by implementing solutions that minimize regulatory and operational risks. His experience includes numerous implementation projects related to key EU regulations, such as CBAM, EUDR, WEEE, SUP, REACH, and GPSR, as well as Polish compliance systems, including BDO, KOBiZE, and SENT.
He has worked with companies in the FMCG, retail, HoReCa, automotive, pharmaceutical, and energy-intensive sectors, providing solutions tailored to the specific nature of their operations and real-world business challenges. His practical experience includes, among other things:
- designing and implementing environmental and product compliance systems,
- consulting on regulatory obligations in the supply chain,
- preparing companies for new EU requirements in the area of sustainable development,
- the interpretation and application of regulations regarding environmental and product reporting.
Tomasz is a recognized expert and active commentator on issues related to environmental regulations and compliance. He regularly speaks at conferences, training sessions, and industry events, sharing practical insights from implementation projects and observations on trends in legislative changes.
He graduated from the University of Warsaw and completed numerous specialized programs related to environmental regulations and indirect taxes.
tomasz.orlowski@thedy.pl
Małgorzata Strycharska
Senior Consultant
Małgorzata is a graduate of the Jagiellonian University with a degree in public administration and has over 12 years of experience in legal and tax consulting, gained at one of the Big Four firms.
He has experience providing comprehensive support to businesses in the area of excise and energy tax reporting. It carries out compliance projects covering excise taxes, energy, and environmental protection, and also conducts tax reviews.
malgorzata.strycharska@thedy.pl
Wiktoria Wyszyńska
Senior Consultant
Wiktoria is a graduate of the Warsaw School of Economics (SGH) with a degree in finance and accounting. He specializes in environmental regulations (with a particular focus on EU regulations) and their practical application in business operations. She has over 5 years of experience gained at one of the largest global consulting firms, where she assisted clients in complying with both EU and national environmental regulations.
Her main areas of expertise are emissions management and packaging management—in particular, CBAM reporting requirements and extended producer responsibility (EPR) systems. He also handles issues related to environmental taxes and fees, as well as the optimization of processes and costs associated with compliance with regulatory obligations.
On a daily basis, he advises clients on the practical application of regulations and on minimizing regulatory risks.
wiktoria.wyszynska@thedy.pl
Igor Jocz
Senior Consultant
Igor is a law clerk and a law graduate of the University of Warsaw. He gained his professional experience at one of the world’s leading consulting firms, where, for over 3 years, he assisted clients in complying with national and EU legal requirements.
Igor has experience providing comprehensive support to companies in the area of PPWR and in implementing due diligence procedures, including those required by the EUDR and the Battery Regulation. He carries out compliance projects covering excise taxes, energy, and environmental protection, with a particular focus on issues related to supply chain compliance. He represents clients in proceedings before administrative authorities and courts in cases involving excise taxes, energy, and the environment. It conducts tax and environmental audits and provides ongoing legal and tax advice tailored to the specific nature of companies’ operations.
igor.jocz@thedy.pl
Head office
in Warsaw:
ul. Moniuszki 1A,
00-014 Warsaw
Phone +48 (22) 629 09 17
biuro@thedy.pl
Office
in Katowice:
ul. Dworcowa 4 (Stary Dworzec),
40-012 Katowice
Phone +48 508 018 322
biuro@thedy.pl
Office
in Poznań:
ul. Królowej Jadwigi 43 (Business Link Maraton)
61-871 Poznań
Phone +48 537 555 135
biuro@thedy.pl
Office
in Wrocław:
ul. Szczytnicka 11 (Green2Day)
50-382 Wrocław
Phone +48 606 443 050
biuro@thedy.pl
T&P ADVISORY Sp. z o.o.
Stanisława Moniuszki 1A
00-014 Warsaw, Poland
VAT ID 5253065920
