Tax

• Strategic and ongoing tax advice and assistance on a complex investment in the construction of a new plant in Poland worth over PLN 500 million producing automotive parts, including securing tax exemption in the Polish Investment Zone (PSI), structuring the project, obtaining statistical rulings and comprehensive tax assistance throughout the investment process.
• Comprehensive tax advice and tax transaction support for an innovative project in the energy industry involving research and development and investment in energy infrastructure based on renewable sources.
• Obtaining tax exemption decisions in the Polish Investment Zone (PSI), as well as other fiscal measures and non-tax incentives for a number of Asian, US and European investors planning greenfield, brownfield or reinvestment projects in Poland in the automotive, engineering, metal, construction, electronics, e-mobility, IT, food and beverage and climate change sectors, with a total value of several billion PLN.
• Representing a leading European operator in the energy raw materials industry in a dispute before the Provincial Administrative Court and the Supreme Administrative Court (which the client won in both instances) in a precedent-setting case concerning the existence of a permanent establishment in Poland for income tax purposes.
• Representing an international manufacturing group in a dispute before the Provincial Administrative Court and the Supreme Administrative Court (which the client won in both instances) in a precedent-setting case concerning the existence of a fixed establishment in Poland for VAT purposes.
• Assisting a leading Polish company importing goods from Asia subject to anti-dumping duties in a dispute with an Asian exporter, culminating in obtaining full compensation for the damages suffered by the Polish company in a non-EU court.
• Comprehensive advice to a foreign security company participating in a major tender organised by the Polish authorities (which was concluded with the client's selection), including structuring its planned activities in Poland and mitigating the main tax risks through appropriate individual tax rulings.
• Ongoing assistance to a foreign investor with a production facility in Poland in the structuring and ongoing management of the supply chain (from Asian countries) of components required for production in Poland, including assistance in proceedings before the tax and customs authorities and in relations with contractors.
• Comprehensive tax advice to industrial entrepreneurs and their financial institutions on the tax aspects of implementing liquidity management instruments, whether based on factoring or other instruments, including obtaining tax rulings protecting the parties to the transaction against income tax, VAT and transaction tax risks.
• Representing a Polish manufacturer of industrial products in a dispute before the Voivodeship Administrative Court (which ended with the client winning in full) in a precedent-setting case concerning the possibility of applying a tax exemption in the Polish Investment Zone to the entire income of the company (including the possibility of obtaining an individual tax ruling confirming the existence of so-called close links between the new investment and the taxpayer's existing plant).
• Advising a leading European manufacturer of advanced electronic equipment for industry on the possibility of applying the tax exemption obtained in the Polish Investment Zone to certain types of activities planned by the client, together with representation of the investor before the relevant authorities.
• Obtaining for an international group in the automotive sector an exemption for research and development activities, including in relation to previous tax years, and obtaining a refund of a significant amount of overpaid income tax in connection with the implementation of this exemption.
• Implementing the R&D tax credit and IP box for a Polish IT group and representing the group in a dispute before the Voivodship Administrative Court and the Supreme Administrative Court (resulting in a full victory for the client in both instances) in a precedent-setting case concerning the application of the aforementioned tax credit and IP box to the activity of preparing programmes and applications for corporate clients.
• Regular representation and advice to clients in the manufacturing and service sectors on tax incentives available in the Polish Investment Zone (PSI), including proceedings before the relevant authorities on changes to investment parameters, due diligence of special purpose vehicles operating in the PSI, downsizing issues, advice on strategy and structuring of transactions related to the sale or acquisition of assets located in the PSI, and comprehensive ongoing advice on the applicable PSI legislation.

State aid

• Representing an international group in the chemical sector in a long-term dispute before the Voivodship Administrative Court and the Supreme Administrative Court (which the client won in both instances), as well as in ongoing proceedings before the European Commission, in a precedent-setting case concerning a significant package of state aid (in the form of tax and non-tax incentives) for a new investment undertaken by the group in Poland.
• Representing an international group in the innovative electronics sector in a long-term dispute before the Voivodship Administrative Court and the Supreme Administrative Court (which ended with the client winning the case in both instances and obtaining a refund of a significant amount of overpaid income tax) in a precedent-setting case concerning the extension of the validity of a temporary zone permit on the basis of state aid laws and EU rules.
• Representing a global manufacturer of electronic devices in a long-term dispute before the Voivodship Administrative Court and the Supreme Administrative Court (concluded with full victory for the client) in a precedent-setting case concerning the refusal of the Polish authorities, based on a change in national law, to grant the client state aid specified in an earlier investment agreement.
• Representing a global operator of industrial real estate in a dispute before the Voivodship Administrative Court (concluded with a full victory for the client and a subsequent positive tax ruling) in a precedent-setting case concerning the recognition of real estate investment as a form of economic activity within the meaning of the relevant state aid rules and the possibility of obtaining aid in the form of a real estate tax exemption for an investment made after the expiry of the relevant local authority resolution.
• Advising and representing a number of leading global groups from various sectors of the energy industry, such as renewable energy sources (RES), combined heat and power (CHP) generation, water, coal, oil, gas and nuclear energy, including on issues such as compliance with the EU rules on state aid for environmental protection and energy, large modernization investments, substantial restructuring operations and government aid or restructuring programs, participation in state aid procedures before the European Commission.
• Advising the Polish government under a long-term counseling assignment on the state aid aspects of public infrastructure development projects, including preparation of draft national guidelines on state aid in public infrastructure funding, and extensive advice to local authorities, operators and banks on complex infrastructure investments ranging from power generation and public transport, waste management, water supply, sewage treatment and social housing to sports and recreational facilities.
• Advising and representing a public operator from the energy sector in one of the largest cross-border infrastructure projects, including approval of the entire public state aid plan by the European Commission.
• Advising beneficiaries, parties and financial institutions on issues regarding transfer of assets involved in EU-funded projects, including due diligence studies and risk assessment, detailed transactional advice and successful representation before national funding authorities leading to approval of envisaged deals.
• Extensive advice and representation of beneficiaries in multiple inspections and proceedings concerning recovery of state aid, including EU funds, on diverse issues such as the durability obligation, innovation requirements, procurement of goods and services, investment commitments, project management and project modifications.