Piotr Karwat

Practice Areas

Legal advisor. His practice focuses on tax law and public finance law. He represents Clients in tax matters before tax authorities and administrative courts, as well as in matters concerning social security contributions before the Social Insurance Institution (ZUS) and common courts (social security courts). He represents Clients before common courts in cases brought against the State Treasury and by the State Treasury against clients regarding claims pursued in connection with earlier tax and enforcement proceedings.

Specializations:

• Tax proceedings, inspections by tax authorities and by fiscal control authorities, enforcement proceedings and fiscal penal proceedings

• Litigation in tax and customs disputes and in relation to the receivables of the Social Insurance Institution

• Advice in cases concerning tax obligations in turnover taxes (VAT and excise duty), income taxes (CIT and PIT), wealth taxes and customs duties

• Restructuring – tax aspects of company mergers, de-mergers and transformations

• Tax planning in the context of Polish and European law

• International taxation of cross-border transactions and investments

Career

Piotr is with the Firm since 2008. Previously, he worked at the law firm Leśnodorski, Ślusarek i Wspólnicy (2001-2008), and he was the editor-in-chief at the publishing house “Wiedza i Praktyka” (1997-2005).

Piotr is an Sdjunct Professor in the Department of Administrative and Financial Corporate Law, College of Business Administration at the Warsaw School of Economics (SGH).

Professional Memberships

• Member of the Regional Chamber of Legal Advisors in Warsaw

• Member of the Regional Disciplinary Court at the Regional Chamber of Legal Advisors in Warsaw

• Member of the International Fiscal Association (IFA)

Publications

• Tax Compliance and Risk Management Perspectives from Central and Eastern Europe, co-author, co-editor, Routledge, 2023

• Opodatkowanie spółek (English: Taxation of Partnerships and Companies), co-author, Wolters Kluwer, 2021

• Anti-abuse and anti-evasion measures in the VAT system of European countries as a key factor of sustainable development in: The Economics of Sustainable Transformation, Routledge, 2021

• Reklasyfikacja i pominięcie transakcji między podmiotami powiązanymi a ogólna klauzula przeciwko unikaniu opodatkowania (English: Reclassification and omission of related party transactions and General Anti-Avoidance Rule) in: “Współczesne problemy prawa podatkowego: teoria i praktyka: księga jubileuszowa dedykowana Profesorowi Bogumiłowi Brzezińskiemu” (English: Contemporary problems of tax law: theory and practice: a jubilee book dedicated to Professor Bogumił Brzeziński), Wolters Kluwer, 2019

• Sądowoadministracyjna kontrola decyzji podatkowej wydanej z zastosowaniem przepisów o cenach transferowych (English: The administrative court’s review of a tax decision that applies transfer pricing provisions), in: “Przegląd Podatkowy”, Wolters Kluwer, no. 11/2018

• Przepisy o cenach transferowych a ogólna klauzula przeciwko unikaniu opodatkowania. Kolizja czy synergia? (English: Transfer pricing provisions vs General Anti-Avoidance Rule. Conflict or synergy?), in: „Nowe narzędzia kontrolne dokumentacyjne i informatyczne w prawie podatkowym” (English: New documentary and IT control tools in tax law), Wolters Kluwer, 2018

• Opodatkowanie spółek (English: Taxation of Partnerships and Companies), co-author, Wolters Kluwer, 2016

• Global Legal Insights. Corporate Tax, Chapter: Poland, 2nd Edition, Global Legal Group, 2014

• Global Legal Insights. Corporate Tax, Chapter: Poland, 1st Edition, Global Legal Group, 2013

• Changes to the Polish Fiscal Code in: “International Tax Planning Review”, Bloomberg BNA, November 2013

• Interes fiskalny państwa a interes podatnika. Kontrowersje związane z wprowadzeniem w Polsce ogólnej klauzuli przeciwdziałającej unikaniu opodatkowania (English: The fiscal interests of the State vs the interests of the taxpayer. Controversy over the introduction of a general anti-abuse rule in Poland), co-author, in: “Interes publiczny a interes prywatny w prawie” (English: The Public Interests vs the Private Interests in the Law), WPiA UW (Department of Law and Administration, the University of Warsaw), 2012

• Skutki złożenia pełnomocnictwa do akt postępowania podatkowego w zakresie umocowania do reprezentowania strony przed sądem administracyjnym (English: The consequences of submitting a power of attorney to the case file in tax proceedings regarding the appointment to represent a party in administrative court), in: “Wykładnia i stosowanie prawa podatkowego. Węzłowe problemy” (English: Interpretation and Application of Tax Law. Key Problems), Wolters Kluwer, 2013

• Prawo podatkowe przedsiębiorców (English: Undertakings’ Tax Law), co-author, 7th Edition, Wolters Kluwer, 2013

• Dyrektywa VAT 2006/112/WE. Komentarz (English: VAT Directive 2006/112/EC. A Commentary), co-author, Unimex, 2012

• Retroactivity of Tax Legislation, Report on Poland, European Association of Tax Law Professors, 2013

• Obejście prawa podatkowego (English: Circumvention of Tax Law), Dom Wydawniczy ABC, 2002

Languages Spoken

Polish, English

Education

Experience

• Representation of a Client before the Supreme Administrative Court in a case in which the Court set aside decisions defining an income tax liability based on the alleged “abuse of law” (before the general anti-abuse rule entered into force)

• Representation of a Client before administrative courts of both instances in a case in which the decision was set aside and proceedings discontinued relating to the liability of management board members of foreign companies for tax debt of these companies – due to the lack of legal grounds for such liability

• Representation of a Client before customs and tax authorities in a case in which tax proceedings were discontinued relating to the remitter’s liability for failure to withhold tax (WHT) on dividends – demonstrated the lack of prerequisites for the application of the so-called small anti-avoidance rule

• Representation of a Client in an action for damages against the State Treasury where the client had faced unlawful enforcement measures as part of administrative enforcement proceedings

• Defending a Client whose tax debt had been time-barred but still the State Treasury raised an undue enrichment claim

• Defendeding a Client in a case brought by the State Treasury against a buyer of real estate charged with a compulsory mortgage securing a tax debt that had become time-barred

• Representation of a Client in recovery proceedings before administrative courts of an amount overpaid by the remitter who incorrectly withheld tax on remuneration paid for redemption of shares to an entity that had acquired a debt claim in this regard from an ex-shareholder

• Representation of a Client in recovery proceeding before a common court (social security court) for overpaid accident insurance contribution charged by the Polish Social Insurance Institution (ZUS) at a rate that was too high and did not account for the right to a lower rate that was acquired through universal succession as a result of merger

• Representing a Client in proceeding re. recovery of overpaid excise duty charged on gaming machines

• Representing a Client i proceeding re. recovery of overpaid excise duty charged on alcohol that was made in the process of non-alcoholic beverages production