Due to the efforts made by our Firm’s Tax department, coordinated by tax advisor Łukasz Adamczyk, our Law Firm once again succeeded in obtaining for our Client reimbursement of unduly paid tax on civil law transactions in the amount exceeding one million zloty. The profit obtained for our Client was particularly high due to the fact that the amount of the returned tax was increased by more than several hundred thousands of zlotys of interest due, calculated as from the date on which they were levied up. This success clearly shows that there are real chances for reimbursement of tax on civil law transactions on contributions in kind to commercial companies, due to the incompatibility of the national legislation with the European Union law.

Furthermore, our Tax department has recently won an important case before the Administrative Court. In this precedent-setting verdict, the Administrative Court ruled that transformation from a limited liability company into a limited partnership shall be exempt from tax on civil law transactions. The judgment is particularly important because such transformations are often implemented as part of the restructuring carried out by entrepreneurs.