Tax: Poland

THE FIRM This team is a leading force in the tax field, with a large standalone practice that is exceptionally strong in VAT taxation. It comes highly recommended for its client-oriented approach, superb legal knowledge and comprehensive international network. The nine-strong group recently advised Pepsi Cola General Bottlers on the recovery of VAT and related court proceedings, one of many files in a significant case docket.  

Sources say: "Excellent understanding of the latest market trends and our business." "A super team for tax."

KEY INDIVIDUALS Indirect taxes head Jerzy Martini is singled out as "one of the best advisers on VAT." He continues to occupy a lofty position in the tax market.

Clients and peers alike praise Slawomir Boruc as "a brilliant and multi-talented lawyer who provides extremely accurate and prompt advice." He leads the department.

THE FIRM On May 15th 2012 the entire team from Dewey & LeBoeuf LLP in Warsaw joined Greenberg Traurig, and commenced operations under the name Greenberg Traurig Grzesiak. The Warsaw outpost of Greenberg Traurig is its first in Eastern Europe. All clients and work highlights mentioned in our editorial took place whilst the firm was operating as Dewey & LeBoeuf.

This outstanding group is lauded for its top-notch expertise on transactional tax matters, where the team handles many high-profile assignments. It is also active in tax litigation and tax controversy issues. Key mandates include assisting Spartan Capital Holdings with tax issues arising from its EUR3 billion LBO financing for the acquisition of Polkomtel and the development of the Long Term Evolution network in Poland. Other prominent clients include Raiffeisen and the Polish State Treasury.

Sources say: "A compact but exceptionally talented team."

KEY INDIVIDUALS Tomasz Kacymirow is "a standout tax adviser," sources unanimously confirm. He is highly regarded for his expertise on transactional matters.

Marek Kozaczuk is "a results-driven and exceptionally intelligent lawyer," say market observers. He acted for CyfrowyPolsat on the tax aspects of the PLN3 billion financing of the acquisition of Telewizja Polsat.

THE FIRM This group is noted for its long-standing experience in international taxation, including cross-border structuring, investment funds and offshore issues. Other focus areas include corporate and personal income tax. The team advised the Polish subsidiary of Auchan on a range of tax issues, including administrative court proceedings. It was also instructed by a Spanish real estate developer on the tax aspects of its Polish investments.

Sources say: "A well-recognised authority on international tax."

KEY INDIVIDUALS The key contacts for the team are Grzegorz Jukiel and Marcin Panek.

THE FIRM This firm is distinguished by its formidable tax litigation and proceedings practice. It acts for a broad selection of clients, including prominent financial institutions, real estate developers and manufacturing companies amongst others. Recently it advised Tauron Polska Energia on tax litigations, interpretations and fiscal control proceedings.

KEY INDIVIDUALS Group head Dorota Szubielska is "an extremely effective lawyer who meets tight deadlines," clients confirmed. She is considered one of the market's leading tax litigators.

THE FIRM The tax department at this magic circle firm's Warsaw office comes highly recommended for its client-friendly approach, clear advice and litigation expertise. It recently advised Ghelamco Poland on the tax aspects of its acquisition of a majority stake in Bellona from the State Treasury, as well as on various tax litigations. Other noteworthy clients are Kraft, Carrefour and HSBC. 

Sources say: "It meets all our requirements and answers quickly." "It provides clear explanations, and very clear advice."

KEY INDIVIDUALS Wojciech Dmoch is praised as "a solution-driven and highly knowledgeable adviser." He is well versed in contentious matters.

THE FIRM Clients are unanimous in their praise of this one-partner practice, which provides both consulting services and transactional support. It acted for BBI Development NFI on the tax structuring and tax optimisation of a USD220 million investment development of a real estate project in Warsaw. The team also represented Pernod Ricard and BRE Bank in various tax structuring and tax optimisation issues.

Sources say: "Excellent quality and straightforward advice." "It gives a clear opinion, telling you the best solutions."

KEY INDIVIDUALS Practice head Andrzej Debiec is lauded as "a business-savvy, solution-focused and extremely creative practitioner." He advised Sita on tax matters relating to a contemplated PPP investment.

THE FIRM This sizeable group has a well-developed practice that handles a variety of transactional tax matters. The team is renowned for its expertise in the real estate sector, but also works in energy, pharmaceuticals and capital markets. It advised the City of Sopot on the tax aspects of a USD70 million PPP agreement in a highlight mandate. In addition, it assisted Neinver with statutory transfer pricing documentation. 

Sources say: "The team has made huge progress recently - a very active department, quite aggressive."

KEY INDIVIDUALS Karina Furga-Dąbrowska is "a practical and tenacious adviser," clients confirm. She leads this successful tax department.

THE FIRM This compact practice provides a high-end tax service, and is commended for its transactional advice. It has acted on various significant deals of late, including assisting the State Treasury with the PLN4 billion sale of 10% of the shares in PGE Polska Grupa Energetyczna.

Sources say: "A highly reputable and extremely strong team."

KEY INDIVIDUALS Clients and peers alike laud Robert Krasnodebski as "a top-flight tax adviser with extensive experience." He was part of the team instructed by organisations including Citigroup Global Markets, Goldman Sachs and JPMorgan Securities on the PLN1.208 billion IPO of the Warsaw Stock Exchange.

THE FIRM This newcomer to the rankings has established a strong reputation in the tax field. It is recommended for its expertise in contentious matters, and it frequently acts for SMEs as well as larger clients. It recently advised Philip Morris on the overturning of an excise refund refusal. 

Sources say: "Great experience in the Polish courts." "It has recently created a successful tax team."

KEY INDIVIDUALS Sources describe Artur Nowak as a "vastly experienced and talented litigator." He recently advised ICN Polfa Rzeszów on an excise duty exemption for semiproducts used in medicine production.

THE FIRM This tax department frequently assists the banking and M&A departments with transactions, as well as tax litigation, transfer pricing, VAT and general international tax planning. It advised Telenor on the tax aspects of its prominent PLN18.1 billion attempt to acquire 100% of Polkomtel. It was also mandated by Allied Irish Banks on the tax aspects of the EUR3.088 billion sale of its 70.36% shareholding in BZ WBK to Santander. 

Sources say: "The lawyers have a deep understanding of the business and a user-friendly attitude." "High-level analysis of the problems, and very high-quality advice."

KEY INDIVIDUALS Mikołaj Bieniasz leads the team and is the key point of contact for clients. He recently played a key role in assisting Telenor with the tax aspects of its PLN18.1 billion attempt to acquire Polkomtel.

THE FIRM This solid tax group continues to grow, and advises clients on a wide range of tax matters including disputes, tax planning and investment implementation in Poland.

Sources say: "A stable team." 

KEY INDIVIDUALS Jarosław Bieroński leads the tax group and is noted for his "reliability and solid, high-quality advice." 

THE FIRM This sizeable practice recently assisted a Polish telecoms operator with tax issues related to a EUR450 million restructuring. The firm is also one of the few that handles criminal tax cases, and is developing a private client practice. 

Sources say: "An active and visible presence on the market. I really appreciate it and its knowledge."

KEY INDIVIDUALS Department head Dariusz Wasylkowski is "client-friendly and an excellent manager," confirm peers.