SLOVAKIA

ALICA DOLEŽALOVÁ

Proxy

Alica Doležalová is a graduate of the Department of Accountancy and Audit at the Faculty of Economic Informatics at University of Economics in Bratislava (receiving her accompanying inžinier title in 2000). She has been a tax advisor since 2005, when she was registered by the Slovak Chamber of Tax Advisors under number 805/2006. Given that her work for some of her clients involves classified information, she is one of the few tax advisors in Slovakia with “strictly classified” clearance issued by the National Security Authority.

She has served as the authorised agent and the director of FINSERVIS TAX, s.r.o. since 2011. Alica’s core clients include more than five of the companies from the TREND TOP 200 ranking. Alica has long focused on the issue of excise duties in her career, representing professional organisations of the distillers of spirits and biofuels and made a major contribution to the current form of laws governing excise duties in Slovakia. She also specialised in procedural tax law; she has represented numerous clients, including those from the TREND 200 ranking, in tax audits and in subsequent appeals against the decisions of tax administrators of first instance. She has a wealth of experience in the tax and accounting aspects of mergers, acquisitions and the liquidation of commercial companies and cooperatives. Her advisory work focuses on the tax and accounting aspects of intangible assets (know-how, software, licenses and trademarks).

In addition to representing clients in tax matters, Alica has practical experience in assessing the legality of state assistance, including negotiations with competent elements of the European Commission and regulatory aspects of accepting aid from European Union structural funds.
As the head of a mixed team of tax advisors, lawyers and auditors, she was involved in the due diligence reviews of dozens of companies in the agriculture sector, biofuel manufacturing, logistics and software companies in Slovakia, Czech Republic, Hungary and Austria.

Alica has acquired in-depth experience throughout her career of Czech and Hungarian tax law and is one of the few tax advisors with practical experience involving the activities of Slovak entities in EEA countries (including Czech Republic, Hungary, Romania, Malta, Cyprus, Switzerland, Liechtenstein and Germany) and in CIS countries and central Asia. As the head of a team of advisors, she resolved the legal and tax aspects of a construction project delivered by a Slovak entity as the contractor in Belarus in a project financed by World Bank funds.

The fact that Alica represents the interests of many of her clients in their executive and/or supervisory bodies within commercial companies and cooperatives alike speaks to how clients appreciate her quality. Alica continues to update her education and professional skills, in particular at educational events organised by the International Bureau for Fiscal Documentation in Amsterdam and the Slovak Chamber of Tax Advisors.

VLADIMÍR BIĽ

CEO

Vladimír Biľ is a graduate of the Faculty of Business Informatics at the University of Economics in Bratislava, Section of Auditing and Accounting.

Vladimír has been dealing with tax consulting since 2008. Since 2010 he has been a member of the Chamber of Certified Accountants with a level 2. He has experience from various projects in the field of corporate income tax, VAT and transfer pricing (during audits / preparation of tax returns as well as advisory activities in the field of restructuring and transaction projects at the local level). Vladimír significantly participated in the current form of laws governing VAT and income tax in the Slovak Republic. He regularly represents clients in tax audits or subsequent appeals against first-instance decisions of the tax administrator. He has also participated in international projects focused on in-depth tax audits and acquisitions in the field of energy, biofuels, agriculture for major companies from the TREND TOP 100 ranking.

Vladimír is a member of the tax department of FINSERVIS TAX, s.r.o. since January 2016 and currently holds the position of Executive Director. Before joining FINSERVIS TAX, s.r.o. he worked for 5 years for the consulting company PricewaterhouseCoopers Tax, k.s. and 2 years for the consulting company BDO Tax, k.s. in the position of senior tax consultant.

Vladimír is continuously supplementing his education, especially at educational events organized by the Slovak Chamber of Tax Advisers, the Slovak Chamber of Certified Accountants, as well as the International Bureau for Fiscal Documentation in Amsterdam. Vladimir is fluent in English.

PATRÍCIA ČIMBOROVÁ

Consultant

Patrícia Čimborová is a graduate of the Faculty of Economics at the University of Economics in Bratislava, Section of Taxation and Tax Consulting, and a graduate of the Faculty of Management at Comenius University in Bratislava, Department of Financial Management. Patricia is fluent in English and French.

In 2013, Patricia became a member of the tax team in the consulting company FINSERVIS TAX, s.r.o., in which she gained experience in tax consulting practice. As a member of the tax department, she focused mainly on direct taxes and tax control (preparation of tax returns PO / FO, preparation of opinions, participation in business combination projects, advice on various types of transactions, tax audits and in-depth due diligence, representation in local investigations and tax controls). In her consulting practice, he also deals with tax and accounting aspects in the liquidation of companies and the practical application of tax and accounting provisions in the business practice of clients.

In addition to representing clients and consulting practice, Patrícia has held FINSERVIS TAX, s.r.o. the position of Deputy Executive Director and from 9/2016 she moved to the management position of the accounting and analytical department, where she focused on the operational management of teams, implementation of accounting methodology and its coordination with applicable legislation, control of financial and strategic reports and analysis, financial plans preparation.

Patricia currently holds the position of consultant focusing on financial modeling of clients transactions

JURAJ FLAŠKA

Deputy CEO for Exice Tax and Customs

Juraj Flaška is a graduate of the Department of Economic Policy at the Faculty of Economic Informatics at University of Economics in Bratislava, where he successfully completed his post-graduate doctoral studies, earning his PhD.

He worked for more than 20 years in the Customs Administration of the Slovak Republic and then at the Financial Administration of the Slovak Republic, attaining the rank of lieutenant colonel when working as a customs agent. He was awarded a Gold Medal, 1st class, for “exemplary service” in special recognition of his efforts in the build up and development of the financial administration.  During his service, he served as a member of the Corps of Lecturers of the Customs Administration and was a Government Office of the Slovak Republic trainer in the field of protection of the financial interests of the EU.

Juraj has worked for FINSERVIS TAX, s.r.o. since 2013 in the position of manager for customs and excise duties. He is one of the experts in the field of advisory services involving excise and tax legislation for companies focused on the production of biofuels and biofluids, the production of alcoholic beverages and food-grade spirits, electricity generation using renewables, the distribution of mineral oils and special advisory on customs legislation stipulating the importation, exportation and transit of goods. Juraj has leveraged his significant experience in processes including commenting draft legislative measures within multinational and national legislative processes involving taxation and excise matters and in representing companies in negotiations and proceedings involving the Financial Administration of the Slovak Republic and competent tax authorities.

He prepares and manages projects at the national and international level within his specialisation. Project management and coordination activities include assessing procedures within draft solutions involving in the administration of excise duties and related processes. Juraj represents the interests of numerous clients in the executive and/or supervisory bodies of commercial companies.

Over his years of experience, Mr Flaška has continued to expand his professional skills, expertise and practical experience at numerous professional training activities and through self-study.

RENÁTA BAČOVÁ

Deputy CEO for economic matters

Renata Bačová is a graduate of the Faculty of Economics at the Economics University in Bratislava, section of Taxation and Tax Consulting. She has been registered in the Slovak Chamber of Tax Advisers since 2015, and obtained the tax advisor’s license in 2018. She also expanded her economic focus to include related legal education at the Pan-European University through her studies at Executive LL.M.

Since January 2015, she has been a member of the tax department of FINSERVIS TAX, s.r.o. and currently holds the position of CEO Deputy for Economic and Financial Affairs. Renata operates on due diligence projects of company audits and tax audits, and represents clients toward the Tax Authorities in tax controls and tax proceedings. Renata has experience in processing opinions and tax obligations on income tax and value added tax for clients, as well as advising on all types of tax returns for legal and natural persons. Renata solves company liquidation projects, transfer pricing issues, cooperates in fulfilling compliance with obligations arising from directives and regulations of the European Union, and participates in comment proceedings on legislative processes of tax and related laws.

Renata has work experience in large international and Big4 consulting companies in the field of consulting services, accounting audit of financial statements, internal finance and controlling, and audit of management control processes. A wide range of clients include companies in the biofuels, agriculture, transport, manufacturing and trade sectors.

Renata has been working in the public sector for more than ten years. She participates in the creation of public self-government budgets, in the administration of local affairs, as well as in the support of regional development and the improvement of the quality of processes in the performance of self-government.

Renata continuously improves her education and regularly takes part in educational trainings organized by the Slovak Chamber of Tax Advisers, as well as by selected specialists in tax law and case law in the Slovak Republic. She speaks English and German.

ANDREA HALUŠKOVÁ

Tax manager

Andrea Halušková is a graduate of the Department of Accountancy and Tax Advisory at theFaculty of National Economy at University of Economics in Bratislava. From 2013 to 2017 she was an assistant tax advisor and has beenlicensed tax advisor since 2018. Andrea has been a member of the FINSERVIS TAX, s.r.o. tax department since 2013 and currently holdsthe position of experienced senior consultant. Andrea started her career in junior positions at Big Four consulting firms.

Her long-term core clients include companies involved in the production of biofuels, agricultural companies and various companies providing B2B services or doing business in the manufacture and sale of FMCG products. Andrea’s work experience has long beendevoted to the issue of transfer pricing, direct taxes with an international component and procedural tax law with focus on representing clients during tax audits and spot inspections.

As a member and leader of mixed teams of tax advisors, lawyers and auditors, she has beeninvolved in due diligence reviews of dozens of companies in the agriculture, manufacturingand trade sectors. Andrea is one of the few tax consultants working in Slovakia with realexperience involving the activities of Slovak taxpayers in the Balkans (Croatia and Romania).

Among her other tasks for her clients, Andrea represented one of the largest chemical plantsin Slovakia during a tax audit focused on VAT aspects of the international shipment of goodsand was involved in completing transfer pricing documentation for numerous companies in the TREND TOP 200 rankings. Andrea is considered by her peers as the co-creator of a practical doctrine for taxation of advance value-added tax payments in the context of European Court of Justice case law.

Andrea continues to advance her education, in particular through educational events organisedby the Slovak Chamber of Tax Advisors and through her European law studies at the Facultyof Law at the Pan-European University in Bratislava.

LENKA PIROŽEKOVÁ

Tax manager

Lenka Pirožeková  graduated the study program Taxation and Tax Consulting at the Faculty of National Economy at University of Economics in Bratislava. She has been a tax advisor sincecompleting her exams with the Slovak Chamber of Tax Advisors in 2018.

Lenka started her tax career at one of the Big 4 consulting companies, KPMG, where she workedalmost 6 yearsShe focused mainly on value added tax and corporate income tax compliance and advisory. Lenka was also involved in national and international projects focused on in-depth tax auditsand due diligences. She had clients mainly from automotive and food processing industry, and wholesale, retail and real estate companies. Lenka’s work experience has been extended by application of procedural tax law with focus on representing clients during tax audits and localinvestigations.

Lenka has been a member of the FINSERVIS TAX, s.r.o. tax department since June 2018 and currently holds the position of manager. She provides tax advisory to clients on matters involving VAT, income tax and international taxation by drafting opinions, conducting tax due diligence and tax audits, meeting with clients, representing clients in front of the tax authorities and training clients vis-a-vis taxregulations for companies in the agriculture, manufacturing and trade sector. Lenka is also involved in the project related to the additional deduction of costs for research and development and itsimplementation in companies.

Lenka is actively broadening her knowledge by attending training courses organized by the Slovak Chamber of Tax Advisors as well as selected specialists in tax legislation in Slovakia. Lenka is fluent in English

MIROSLAVA MIŠČÁKOVÁ

Tax manager

Miroslava Miščáková graduated the study program Taxation and Tax Consulting at the Faculty of National Economy at University of Economics in Bratislava..

Miroslava has been dealing with tax consulting since 2013. Before joining FINSERVIS TAX, s.r.o. she worked for 3 years as tax consultant in major tax consulting company. She had clients mainly from automotive industry and real estate. Later she has been dealing with internal tax advisory for multinational companies operating in telecommunications and power engineering. Miroslava has experience from various projects in the field of corporate income tax and VAT (during audits/preparation of tax returns as well as other advisory activities), restructuring and transaction projects.

She has been a member of FINSERVIS TAX, s.r.o. tax department since July 2019 and currently holds the position of tax manager. Miroslava provides tax advisory to clients on matters involving VAT, excise duties, corporate income tax and international taxation by drafting opinions and conducting tax due diligence. She also performs tax audits of the companies, participates in meetings and discussions with clients on various tax topics and represents clients in front of the tax authorities. Her clients operate in the field of biofuels, agriculture, transport, production and trade.

Miroslava is actively broadening her knowledge by attending training courses organized by the Slovak Chamber of Tax Advisors as well as selected specialists in tax legislation in Slovakia. Miroslava is fluent in English.

ZUZANA CHYNORADSKÁ

Senior Tax Consultant

Zuzana Chynoradská is a graduate of the Faculty of Law at Comenius University. She worked for several years in the private sector in the insurance industry and has practical experience with professional liability insurance, and in particular insurance actuarial work and scope of insurance coverage decisions.

Zuzana then worked for several years in civil service, where she gained valuable experience in administrative, civil and commercial law as well as bankruptcy law. As a state advisor for civil and administrative law, she participated in the drafting of generally binding regulations for mediation and later performed surveillance over the activities of bankruptcy trustees and auctioneers conducting voluntary auctions.

Zuzana joined FINSERVIS TAX, s. r. o. in 2015 and works as a senior consultant for legal support involving internal processes and ensuring their compliance with regulations. Zuzana is primarily responsible for ensuring operations and support for electronic communication and related rights as well as compliance and fulfilment of notification requirements to competent state authorities as laid down in legislation in the areas of tax and accounting advisory services.

VERONIKA HARVILOVÁ

Senior Tax Consultant

Veronika Harvilová is a graduate of study program Taxation and Tax Consulting at the Faculty of National Economy at University of Economics in Bratislava. Veronika has been registered in the Slovak Chamber of Tax Advisors as a tax assistant since 2017.

Veronika started her tax career when she studying at university. She has been a member of the FINSERVIS TAX, s.r.o. tax department since 2017 and currently holds the position of senior tax consultant. She provides tax advisory to clients on matters involving VAT, income tax and international taxation by drafting opinions, conducting tax due diligence and tax audits, meeting with clients, representing clients in front of the tax authorities.

Veronika is also involved in the specific projects, like related to the additional deduction of costs for research and development and its implementation in companies, consulting and preparing of documentation in the field of transfer pricing or implementation and compliance with GDPR.

Veronika is actively broadening her knowledge by attending training courses organized by the Slovak Chamber of Tax Advisors as well as selected specialists in tax legislation in Slovakia, transfer pricing and GDPR.

BORIS LENGYEL

Senior Tax Consultant

Boris Lengyel is a graduate of study program Taxation and Tax Consulting at the Faculty of National Economy at University of Economics in Bratislava.

Boris gained experience in the field of tax consulting in a private tax consulting company, where he worked as a tax assistant for more than 3 years. He focused mainly on VAT and corporate income tax.

Boris has been a member of the FINSERVIS TAX, s.r.o. tax department since November 2019 and currently holds the position of senior tax consultant. He provides tax advisory to clients on matters involving VAT and income tax. He also participates on preparing of transfer pricing documentation, conducting tax due diligence and tax audits, representing clients in front of the tax authorities.

In order to develop his knowledge in the field of tax legislation in Slovakia, he actively participates in various trainings. Boris speaks English.

DANA KUKANOVÁ

Lead Accountant

Since completing her secondary education studies, Dana Kukanová has devoted her career to accounting and leveraged her experience in a major construction company in Slovakia which she joined in 1996 as a member of the accounting team.

Resolving complicated accounting operations, material responsibility for entrusted funds and involvement in monthly and year-end closing work during her 10-year career gave her the opportunity to obtain a broader perspective within accounting and expand her knowledge and practical skills.

Dana began working in 2006 as a senior accountant in an accounting and advisory firm that delivered accounting services to more than 60 companies on an outsourcing basis. She had to cope with the need to identify quick and efficient solutions to tasks for a large number of clients in this position in addition to demanding accounting operations.

Her outstanding results did not go unnoticed and she received an offer to work for another renowned accounting and advisory company with a portfolio of nearly 50 companies in 2008. As the head of the accounting department, she was responsible for the accounting of holding companies and accounting for their clients. During her 4 years at the company, Dana developed into an accounting expert for holding company-specific accounting.

She joined FINSERVIS TAX, s.r.o. in 2013 as a senior accountant, receiving a promotion to lead accountant responsible for the entire accounting department a year later. Her extensive work experience enable her to meet long-term goals and fulfil assigned tasks, including accounting for clients, managing and organising the activities of the accounting team, monitoring current changes in accounting and tax regulations and auditing accounting operations per standards and legislation valid in Slovakia. Within her day-to-day activities, she ensures the accuracy and completeness of accounting records, prepares documentation needed for audits, answers requests from company management, takes responsibility for closing work and prepares and checks income tax, VAT and local tax returns.

MARTINA ŽOLNÍR

Executive Director (on maternity leave)

Martina is a graduate of the Department of Accountancy and Tax Advisory at the Faculty of National Economy at University of Economics in Bratislava. During her full-time studies at the Faculty of National Economy, Martina decided to expand her education through part-time studies at St. Elisabeth’s University of Healthcare and Social Work, adding her master’s degree and accompanying magister title in 2012, followed by a doctorate and PhDr. title in 2014. Her dissertation thesis was on the topic of social security for employees working in multiple EU member states. Her academic career culminated with doctoral studies at the Faculty of Economics and Business at the Pan-European University in Bratislava. She defended her doctoral thesis on the topic of the effective tax burden on companies in the European Union and received her PhD in 2014.

Martina gained practical tax advisory experience during her university studies. She gradually became an expert in the tax aspects of cross-border employee assignments. She often works on corporate merger projects and is one of the first people in Slovakia to work on an international merger involving a Slovak legal entity. Martina has represented numerous clients from the TREND TOP 200 in tax audits, especially value-added tax. She has also frequently led teams conducting tax and accounting due diligence within preparatory work for acquisitions in the agriculture, IT and trade sectors. Her detailed knowledge of tax and accounting aspects involved in trading commodities and primary agricultural production rank her among the leading Slovak experts in this area.

FINSERVIS TAX provides numerous clients in the FMCG, logistics, chemical and agricultural sectors under her leadership with tax audit services, which can facilitate the early detection and remediation of violations of tax regulations before state authorities take note.

Martina speaks English.

CZECH REPUBLIC

HUNGARY

GYÖRGY ALEKSZA

Tax Advisor

György Aleksza is Tax Advisor registered by Ministry of Finance since 2002. György´s former education was in Budapest University of Economic Sciences.

Among György´s major projects and experiences belong: participation in creating short and long term tax strategies of clients and providing support upon implementation, as well as identifying and analysing of tax planning opportunities of company group restructuring.

György´s general tax consulting services include corporate income tax, local business tax, VAT and international tax, tax due diligences of the Hungarian companies and tax reviews of audit clients. György was also resposible for review of management agreements from a tax point of view, identifying the related risk factors and preparation of binding and non-binding ruling requests of the Hungarian Financial Authorities (Ministry of Finance, Tax Authority).

György´s started his professional career 2001 in Big Four consulting companies. He held the position of Tax manager on audit department. Since 2012 György is one of the cooperating tax advisors in FINSERVIS TAX. György Aleksza  speaks English and Hungarian.