Filip Seredyński
Attorney-at-law, legal adviser in building company structures and in M&A transactions
In the years 1996- 2005, he was associated with one of the largest law offices in Wielkopolska (in the top three of the Rzeczpospolita rankings for Wielkopolska); he was a partner of this law office between 2003 and 2005. He has been advising on the restructuring of companies and M&A transactions since 2005.
Moreover, he has gained 15-years experience in providing legal services to the armaments industry; among other things, he participated in preparing the Polish stance for intergovernmental negotiations, he participated in the negotiations concerning licensing and transfer of defence technologies as well as in devising the concept of the consolidation of the defence industry. He has conducted an investigation into the workings of the system of defence procurement in the European Union, and he has been giving opinions on the bills concerning the defence industry.
In the years 2007-2010 he worked as a judge of the Stock Exchange Court at the Warsaw Stock Exchange Ltd. He sat at the Supervisory Board of the State Treasury; in 2007 he was the Minister of the Treasurys plenipotentiary for the commercialisation of the Ossolińscy National Institute – a publishing house in Wrocław.
As an expert on the Public Finance Committee of the Sejm he worked on the amendment to the Tax Law liquidating the immediate enforcement of tax decisions. While cooperating with one of the greatest Polish think-tanks, he authored several bills concerning, for instance, bank taxes, the reduction of social insurance fees contributed by starting employees, the right to choose between ZUS (the Social Insurance Institution) and OFE (the Open Pension Fund), andconsumer bankruptcy. He also prepared a parliamentary motion to the Constitutional Tribunal concerning tax regulations.
In the years 2000-2006 he lectured at the WSB School of Banking in Poznań. He lectured on the tax aspects of transformations and mergers of companies for the employees of Tax Chambers and Offices.
Education:
Faculty of Law at Adam Mickiewicz University in Poznań,
Faculty of Management at the Poznań University of Economics in the specialisation of Enterprise Finances and Accounting,
Legal training at the District Chamber of Legal Advisers in Poznań.
Languages: English
Examples of publications:
Tax Review 3 (2001) – “How to re-register Limited Liability Companies from the Commercial Register to the National Court Register”
Rzeczpospolita (23 May 2001) – “Tax Deductible Costs in Case of Fire”
Tax Review 9 (2001) – “A Ban on Concluding Agreements between a Civil Law Partnership and its shareholders”
Rzeczpospolita (18 November 2001) – “How to Incapacitate a Legal Person”
Tax Review 7 (2002) – “Covering the loss after a decrease in Share Capital – Tax Aspects”
Tax Review 1 (2003) – “Mutual control among VAT payers”
Tax Review 6 (2003) – “The Tax Effects of Share Redemption”
Glosa: A Review of the Economic Law 11 (2003) – “Economic Activity and Personal Businesses Activity in Light of the Principles of the Interpretation of the Tax Law”
Tax Review 3 (2005) – “A Conversion of Liabilities for a Capital Increase and a Contribution in the form of Liabilities – Tax Effects”
Law and Taxes 11 (2006) – “The Transformation of Civil Law Partnerships into Commercial Partnerships – Tax Effects”
Law and Taxes 1 (2007) – “The Tax Effects of Bringing a Business as a Contribution in Kind”
Law and Taxes 6 (2007) – “Insufficient Capitalisation in Polish Law”
Commercial Law Review 9 (2007) – “Delegating a Member of the Supervisory Board of a Joint Stock Company to the Position of a Member of the Management Board”
Tax Jurisdiction 2 (2008) – An Increase in the Share Capital in a Capital Company – the Effects in the Income Taxes”
Tax Adviser – “Liquidation of a Capital Company as a Symptom of Tax Optimisation”
Commercial Law Review 12 (2013) – “Step-up in Capital Companies as a Form of Tax Planning”
Defence24 2 February 2014 – Questions about the system of defence procurement
Defence24 18 March 2014 – Amendment to The Offset Act
Defence24 6 April 2014 – Armament market devoted for „beads and percale”
Defence24 29 September 2014 – Offset power in the hands of the MOD
Defence24 29 September 2014 – Transfer of Technology and What’s Next?
Defence24 6 January 2015 – Leopard 2 PL in the fog
Defence24 2 March 2015 – Implementing the statutory exemption of offset benefits from the income tax is needed
Defence24 8 April 2015 – A Controversy Related to the NCBiR Proceedings
Defence24 13 July 2015 – Which states can deliver military equipment to Poland?
Defence24 22 May 2015 – Strict requirements of the security of supply exclude the public procurement law
Defence24 30 September 2015 – New regulations concerning defence procurement