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Mateusz Kornacki
Senior Associate
Legal advisor. His practice focuses on matters relating to tax law and he represents clients in proceedings before tax authorities and administrative courts. Mateusz also advises on the tax aspects of commercial transactions and on current business matters of the Firm’s clients. His practice is not limited to tax matters though, as he actively represents the interests of clients in proceedings before the President of the Energy Regulatory Office and advises clients on matters in the area of energy law, administrative law and commercial law.
With our law firm since 2016.
Practice Areas
- Tax Law
- Tax Proceedings and Customs and Fiscal Control
- Administrative Procedure and Hybrid Proceedings (before President of the Energy Regulatory Office, regarding perpetual usufruct fee)
- AML
Representative Experience
- Successfully represented a client, after proceedings before the administrative courts of both instances, in a case in which a decision holding a member of the management board of a foreign company liable for that company tax arrears was set aside
- Successfully represented a client in a number of administrative court proceedings in which decisions of both instances were finally set aside and tax proceedings discontinued due to instrumental use of the suspension of limitation period
- Successfully represented a client, after proceedings before the administrative courts of both instances, in a case in which the client was awarded interest of several million PLN on the overpayment related to tax paid as a result of a flawed decision
- Successfully represented clients active in the wind farm sector in cases in which real estate tax decisions favourable to the clients were issued
- Successfully represented a client in a case in which the client was awarded a refund of overpaid real estate tax on the land where railway sidings were situated
- Provided tax advice in a number of transactions related to the separation and transfer of an organised part of the enterprise or a pool of assets
- Successfully obtained a number of favourable tax rulings i.e. individual tax law interpretations (e.g. with regard to the status of real estate or an organised part of the enterprise for the purposes of transactions)
- Provided legal support to clients in the implementation of their internal MDR and AML procedures
- Successfully represented a client in a case in which a favourable judgment was issued regarding the amount of perpetual usufruct fee
- Successfully represented a client in a case in which a final judgment was issued declaring that it was inadmissible for the President of the Energy Regulatory Office to change a licence without its holder’s request
- Advised a client on legal regulations regarding carbon capture, storage and utilization (CCSU) technologies
- Advised an energy company on the implementation of CPPAs in its relations with its counterparties in various options
- Advised and represented a client in the acquisition of an interest in a dental company, and provided transactional support and advice on the tax structure of the sale of the enterprise by an individual
- Drafted numerous opinions on tax law and energy law
- Advised on the drafting of construction contracts with a focus on aspects relating to Public Procurement Law
- Conducted a legal due diligence on wind farm and PV projects and companies in connection with the acquisition of their shares by major Polish and international energy companies
Memberships and Affiliations
- Member of the Regional Chamber of Legal Advisors in Warsaw
Honours
- Recognized by the international ranking International Tax Review: Tax Controversy Leaders (2021-2024)
Publications
- Fotowoltaika – ulgi podatkowe and Fotowoltaika – rozliczenia prosumenckie, in: „Magazyn Fotowoltaika”, addition „Prosument” 4/2023
- Aspekty podatkowe związane ze zmianą zasad rozliczenia prosumentów, in: „Magazyn Fotowoltaika”, addition „Prosument” 4/2022
- Ulga inwestycyjna na panele fotowoltaiczne w podatku rolnym (English: Investment tax credit for PV panels in agricultural tax), in: “Magazyn Fotowoltaika”, 2/2019
- Ulga termomodernizacyjna w przepisach podatkowych dla instalacji fotowoltaicznych (English: Tax credit for thermal upgrade in respect of PV plants), in: „Magazyn Fotowoltaika”, 1/2019
Education
- Faculty of Law and Administration at the University of Warsaw, Master of Law, magna cum laude, 2017
Foreign Languages
- English
I have always been interested in information from the world of business, particularly related to the stock market. I love and read a lot of non-fiction, popular science books and, in particular, investigative reporting pieces that deal with crimes committed with the velvet glove. I appreciate classic men’s fashion. I love sport and competition, in particular playing squash. I like to spend my free time attending concerts by my favourite artists.
