Dentons (Warsaw)

Michał Bernat

Warsaw School of Economics, Dentons (Warsaw)
Managing Counsel / Lecturer

Michał Bernat is a counsel in Dentons’ Warsaw office and a member of the Warsaw Tax Advisory and Competition practice teams. He specializes in tax planning and optimization of direct investment and M&A transactions, investment incentives, infrastructure development and restructuring operations. He has more than 14 years of experience with transactions, investment structuring and advisory in greenfield and brownfield projects. He regularly assists key global and national clients in sectors ranging from heavy industry and energy to financial services. Michał has extensive practical experience in tax and state aid matters at EU and international level through time spent at a law firm in Brussels, his academic activities and previous appointments at the European Commission in Brussels and at the Court of Justice of the European Union. Michal Bernat has been a lecturer at the SGH Warsaw School of Economics since May 2021.

Linked authors

Dentons (Berlin)
EFB (Issy-les-Moulineaux)
Dentons (Brussels)
Dentons (Washington)
Dentons (Prague)


736 Bulletin

Michał Bernat The Polish Supreme Administrative Court issues a decision on the applicability of regional investment aid for the purposes of tax exemption and the maximum amount of aid that may be granted in an administrative decision


Background & facts of the case The case related to the Polish flagship programme of regional investment aid customarily referred to as Special Economic Zones (SEZ), which essentially provides an exemption from corporate income tax (CIT) in an amount proportionate to investment costs (...)

Michał Bernat The Polish Regional Administrative Court in Warsaw issues a decision on the statute of limitation in State aid recovery cases in the absence of the Commission’s recovery order


Background & facts of the case In the facts of the case a company received in 2008 state aid towards the cost of employment of the handicapped, which was conditional, among others, on timely payment by the beneficiary company of social security contributions. Polish authorities discovered (...)

Michał Bernat The Polish Supreme Administrative Court issues a judgement on the power of a national court to order recovery of unlawful aid also in the absence of the Commission’s prior negative decision


Background & facts of the case The case formed part of a vast group of disputes arising from a refusal by Polish authorities to apply to beneficiaries exemptions from real estate tax that had been granted by Poland prior to Polish accession to the EU without any notification of that aid (...)

Michał Bernat The Polish Supreme Court departs from EU Commission decision on State aid recovery justifying that Commission decisions do not alter national technical rules in State aid recovery cases (Technologie Buczek)


Background & facts of the case The case originated from the Commission’s decision no. C 23/06 (ex NN 35/06), which declared as incompatible the aid considered to be granted by Polish authorities due to their failure to collect from a company Technologie Buczek social security contributions (...)

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