Radzikowski, Szubielska i Wspólnicy won a case 
before the Constitutional Tribunal regarding enforcement costs 
charged in administrative enforcement proceedings

The law firm Radzikowski, Szubielska i Wspólnicy representing Fabryka Samochodów Osobowych S.A. won a case brought before the Constitutional Tribunal (CT). 

The firm lodged a constitutional appeal on behalf of FSO S.A. in connection with enforcement proceedings against FSO instituted on the grounds of tax arrears in respect of corporate income tax, during which enforcement costs of about PLN 35 million were charged. This amount made up about 5% of the value of tax arrears and had no justification when compared to the expenses actually incurred by enforcement authorities.

On 28 June 2016, after a closed session the CT publicly announced its judgment holding that Article 64 § 1(4) and Article 64 § 6 and Article 64 § 8 of the Act of 17 June 1996 on Administrative Enforcement Proceedings are contrary to the rule under Article 2 of the Constitution prohibiting undue interference of legislators in conjunction with Article 64(1) and Article 84 of the Constitution, to the extent they do not specify a maximum fee for enforcement actions completed, and to the extent they do not provide for the possibility of reducing the fee in the case of discontinuation of proceedings due to voluntary payment of the amount being enforced after an enforcement action is completed.

By order of the President of the Constitutional Tribunal, an application of ombudsman (the Commissioner for Human Rights) dated 6 November 2014 was added to the above constitutional appeal, so that the two were heard jointly under the same case no. SK 31/14.

Our energy practice recognized as leader in the international ranking 2018 IFLR1000 by the International Financial Law Review

RWE Supply & Trading GmbH successfully admitted to PolPX thanks to our Law Firm’s support

Our energy practice recognized as leader in the international ranking by Legal 500 EMEA 2017

Radzikowski, Szubielska i Wspólnicy recognized in the international ranking by Chambers Europe 2017

Our energy practice listed in the 2nd Ranking of Regulatory Law Firms by Polityka Insight

Dorota Szubielska and our tax team recognized in the 2016 Ranking of Tax Advisors by Dziennik Gazeta Prawna daily

Our banking and finance practice and Sylwester Pieckowski, head of our dispute resolution practice, listed in an international ranking of law firms by Chambers Global 2017

Radzikowski, Szubielska i Wspólnicy advised on execution of preliminary agreement for sale of 100% shares of Multimedia Polska 
to UPC Polska

Radzikowski, Szubielska i Wspólnicy advised PKN ORLEN S.A. on a long-term natural gas supply agreement with PGNiG S.A.

Energy law practice of Radzikowski, Szubielska i Wspólnicy 
ranked in the first tier in international rankings


Dorota Szubielska named “Tax Advisor of the Decade in Tax Litigation” in the anniversary edition of Rzeczpospolita daily’s ranking

Radzikowski, Szubielska i Wspólnicy
continues collaboration with
Chadbourne & Parke as “best friends”