Łukasz Czekański

Tax advisor, Counsel lukasz.czekanski@wkb.pl
T: +48 22 201 00 00

Specializations

Foreign languages

English

A tax adviser in WKB’s tax team. A graduate of the Faculty of Law and Administration at the Nicolaus Copernicus University in Toruń. Łukasz also completed Postgraduate Studies in Enterprise Finance and Accounting organized by the Warsaw School of Economics where he graduated from Companies Academy and completed various courses on tax law and state aid.


He specializes in rendering advisory services to business clients concerning tax law, in particular M&A transactions tax structuring, among others relating to broadly defined restructuring processes. In addition Łukasz advises clients in day-to-day tax matters and acts as a representative in tax, court and administrative proceedings. 


Moreover he renders legal advisory services relating to state aid, including conformity of client’s undertakings with the state aid rules on EU financing, investment financing, implementing financial engineering instruments (JESSICA and JEREMIE initiatives) and relief schemes for businesses. Lukasz also represents clients before the state aid granting authorities.

 

Selected experience  

Tax law

  • Rendering ongoing advisory services for one of the biggest Polish TV producers. The scope of services encompassed, among others drafting transfer pricing documentation;
  • Tax advisory services for Państwowe Gospodarstwo Leśne Lasy Państwowe in connection with planned restructuring;
  • Tax advisory services for real estate investors;
  • Tax advisory services for ADP Polska sp. z o.o. one of the world’s leading personnel and accounting services outsourcing company;
  • Advised a leading petroleum group company on the restructuring process, the scope of services encompassed preparing lax restructuring scenarios concerning the sale of share, assets and constituting contribution in kind of an organized part of the company;
  • Provided end-to-end tax advice to Oaktree Capital Management, a private equity fund, on a purchase of shares of Polmos Lublin S.A. (currently Stock Polska sp. z o.o.), involving optimum tax structuring, funding and management employment arrangements;
  • Provided tax advice on unbundling of Distribution System Operator at Poland’s largest power companies Enea S.A.;
  • Prepared tax scenarios for internal restructuring at PGNiG S.A.;
  • Developed a tax-efficient operational structure for Syntaxis Capital Limited, a private equity fund, using offshore tax jurisdictions;
  • Provided tax advice in a restructuring involving Polish assets of Thomson holding group; co-developed an effective tax structure for restructuring process purposes, including a real property sale, transfer of receivables, debt release and preparation of optimum transaction solutions (e.g. for an asset-based acquisition and a share-based acquisition);
  • Prepared optimum tax solutions for the restructuring of Sygnity capital group.

 

Tax proceedings

  • Representing Cloe Investments sp. z o.o., a real estate investor, during tax proceedings concerning proper VAT settlement;
  • Represented a Mitsui group company before the tax authorities in a case involving real estate tax on wind farms;
  • Represented Poland’s major gas company before tax authorities and administrative courts in a real estate tax case;
  • Represented Stena sp. z o.o., Poland's largest recycling company in a dispute with tax authorities.

 

State aid

  • Prepared numerous analysis for Szczecin and Swinoujscie Seaports Authority (Zarząd Portu Morskiego Szczecin Świnoujście) on the investment projects state aid;
  • Advised Gdynia Container Terminal S.A., an entity owned by Hutchinson Port Holdings the world’s largest container terminal operators, on the investment projects state aid matters;
  • Preparing legal expertise on state aid for the ministries and marshal offices;
  • Advised the largest cities in Poland in connection to financing possibilities of municipal entities pursuant to state aid regulations;
  • Advised Poznań Supercomputing and Networking Centre (Poznańskie Centrum Superkomputerowo-Sieciowe) on state aid matters;
  • Prepared analyses and studies on the risks involved in implementing and operating innovative EU funding initiatives involving financial engineering instruments (JESSICA and JEREMIE initiatives);
  • Prepared legal expertise, among others for the Marshal’s Office of West Pomeranian Province on the assessment of EU-funded projects from state aid point of view;
  • Assessed support provided to businesses before 1 May 2004 in terms of compliance with state aid regulations, including for ArcelorMittal S.A., the largest steel producer, and Walcownia Rur Jedność sp. z o.o., Poland’s major pipe manufacturer, and WRJ-Serwis sp. z o.o.;
  • Prepared expert opinions on the evaluation of EU-funded projects in terms of state aid risk (e.g. a number of opinions delivered to the local authorities of the Western Pomeranian Province);
  • Advised TF Silesia sp. z o.o. in the European Commission proceedings;
  • Issued legal opinion letters for businesses on state aid risk (recipient or grantor perspective) in transactions such as issue of bonds by a municipal company or cancellation of subsidiaries’ trade payables). The services were rendered to such clients as MWiK Bydgoszcz sp. z o.o., PKP Cargo S.A. and PGNiG S.A.

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