+48 (22) 520 50 00
Piotr Karwat
Partner
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. 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).
Practice Areas
- Tax Law
- Public Finance Law
Representative Experience
- Successfully represented 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)
- 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 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
- 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 Higher Disciplinary Court at the National Chamber of Legal Advisors
- Member of the International Fiscal Association (IFA)
- Adjunct Professor in the Department of Administrative and Financial Corporate Law, College of Business Administration, at the Warsaw School of Economics
Honours
- Recognized in a number of editions of Rzeczpospolita’s and Dziennik Gazeta Prawna’s rankings of tax advisory firms
- Recognized by the international rankings of law firms and lawyers Chambers Global (2015) and Chambers Europe (2015-2023), Legal 500 (2018-2023) and International Tax Review: Tax Controversy Leaders (2019-2023) among the 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
- “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
Education
- 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
Foreign Languages
- English
I love the music of W. Młynarski, J. Wasowski and J. Przybora, A. Osiecka, L. Cohen and classical music. I am fond of the 1930s movies and I am an enthusiast of hiking, especially in Slovakia’s Tatra mountains.
