Piotr Karwat
Partner

+48 (22) 520 50 00pkarwat@rslegal.pl

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. He participated in legislative works as an expert of the Special Parliamentary Committee “Friendly State” during the 6th term of the lower house of the Polish Parliament, and he was a member of Tax Law Advisory Council set up by the Minister of Finance in 2014.

With our law firm since 2008. Since 2002, he has been a lecturer at the Financial Law Department, Faculty of Law and Administration at the University of Warsaw. 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 Karwat loves the music of W. Młynarski, J. Wasowski and J. Przybora, A. Osiecka, L. Cohen and classical music. He is fond of the 1930s movies and an enthusiast of hiking, especially in Slovakia’s Tatra mountains.

Practice Areas
  • Tax Law;
  • Public Finance Law.
Representative Matters
  • Successfully represented a client before the Supreme Administrative Court that set aside decisions defining an income tax liability based on the alleged "abusive use of the law" (before the general anti-abuse rule entered into force);
  • Successfully represented 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;
  • Successfully defended a client whose tax debt had been time-barred but still the State Treasury raised an undue enrichment claim;
  • Successfully defended 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;
  • Successfully recovered, as a result of proceedings before administrative courts, an amount overpaid by the remitter who incorrectly charged tax on remuneration paid for redemption of shares to an entity that had acquired a debt claim in this regard from an ex-shareholder;
  • Successfully recovered before a common court (social security court) an 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;
  • Successfully recovered, in the course of procedures before customs authorities, overpaid excise duty charged on gaming machines;
  • Successfully recovered, in the course of procedures before customs authorities, overpaid excise duty charged on alcohol that was made in the process of non-alcoholic beverages production.
Membership, Additional Activity
  • Member of the Regional Chamber of Legal Advisors in Warsaw; 
  • Member of the International Fiscal Association (IFA).
Honors
  • Recognized in a number of editions of Rzeczpospolita's and Dziennik Gazeta Prawna's rankings of tax advisory firms;
  • Recognized by Chambers Global (2015) and Chambers Europe (2015-2018) and Legal 500 (2018) among leading lawyers in Poland in tax law;
  • In 2008, awarded “Crystal Heart”, an award granted by the National Chamber of Legal Advisors for outstanding pro bono activity.
Publications
  • “Opodatkowanie spółek”, 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”, co-author, in: “Interes publiczny a interes prywatny w prawie”, WPiA UW, 2012;
  • “Skutki złożenia pełnomocnictwa do akt postępowania podatkowego w zakresie umocowania do reprezentowania strony przed sądem administracyjnym”, in: “Wykładnia i stosowanie prawa podatkowego. Węzłowe problemy”, Wolters Kluwer, 2013;
  • “Prawo podatkowe przedsiębiorców”, co-author, 7th Edition, Wolters Kluwer, 2013;
  • “Dyrektywa VAT 2006/112/WE. Komentarz”, co-author, Unimex, 2012;
  • “Retroactivity of Tax Legislation”, Report on Poland, European Association of Tax Law Professors, 2013;
  • “Obejście prawa podatkowego”, Dom Wydawniczy ABC, 2002.
Edukacja
  • Faculty of Law and Administration at the University of Warsaw, Master of Law, 1996;
  • Financial Law Department of the Faculty of Law and Administration at the University of Warsaw, Doctor of Law, 2001.

Contact | Piotr Karwat