Bartłomiej Ryć, Vice-President of the Board of Alpitras Polska Sp. Z o. o.

On behalf of the companies from the Alpitras Group managed by me (Alpitras Ltd with its registered office in Nicosia and Alpitras Polska Sp. z o. o. with its registered office in Lodz) I recommend with great pleasure services rendered by the team of lawyers form the Law Firm Pałucki Trusiński.

The professionalism of their actions and unquestioned effectiveness lead to giving them the highest grades.

Members of the team of the Law Firm rendering services to the aforementioned companies showed perfect knowledge of issues connected with broadly understood corporate, tax law (including international law) and real estate law. They effectively advised also on pure business issues.

Piotr Boliński, Member of the Board of Spartan Sp. z o .o.

On behalf of the Company Spartan managed by me I have the pleasure to cooperate with the Law Firm Pałucki Trusiński, including with attorney-at-law Marcin Pałucki. This cooperation concerning in particular projects connected with winning funds for enterprises as well as introducing strategic investors to them is conducted very well. The legal services rendered to us are tailored to our individual needs and allow to pursue set goals as well as to secure client’s needs. It is also worth emphasising that the entrusted works are performed in a timely and reliable manner, each detail of drafted documents is taken care of and the Law Firm has the ability – so rare in the legal world – to view a project executed by the law firm’s client from a business perspective.

Piotr Makowiecki, Partner of the company SKYRONIX Sp. z o.o.

As a shareholder of the company SKYRONIX sp. z o.o. I confirm the participation of the Law Firm PAŁUCKI TRUSIŃSKI Law and Taxes in the process of negotiating and entering into articles of association of the Company as well as an internal shareholders’ agreement.

Cooperation with the Law Firm in this respect let me get to know its team as advisors that both know provisions of law perfectly and also understand business environment of a particular project, which is very important.

It should also be emphasised, that the Company was registered very smoothly.

Włodzimierz Kaczmarek, President of the Board of SKK Consulting Sp. z o. o

The Law Firm of Attorneys-at-law Pałucki Trusiński has cooperated with the Companies from the group SKK Consulting Sp. z o. o., i.e. Zakłady Przemysłu Wapienniczego Sulejów SKK Consulting Sp. z o. o. & Co. Spółka komandytowa as well as Kopalnia Sulejów SKK Consulting Sp. z o. o i Wspólnicy – Spółka komandytowa, for last several years. During this time the lawyers of the Law Firm led by the attorney-at-law Marcin Pałucki have supported the above entities rendering comprehensive legal services to them. It consisted among others in providing advice as well as in content-related and organisational support within the scope of a difficult debt restructuring process comprising liabilities towards banks and the State Treasury, winning an investor and starting up of an enterprise running a Lime stone mine.

The above actions were always effective, run quickly and reliably and protected client’s interests in a due way.

Tomasz Szatner, President of the Board of PAKKO Sp. z o. o.

The Management Board of PAKKO Spółka z ograniczoną odpowiedzialnością would like to emphasise that the services rendered by the Law Firm of Attorneys-at-law Pałucki and Trusiński are of the highest quality and were fully approved by it. Broad knowledge in respect of legal provisions, the highest quality of performed works, reliability and correctness of proposed solutions as well as rich experience connected with flexible responding to client’s needs and changing legal conditions contributed to regarding the Law Firm as worth recommendation.

Particular valuable aspects are: engagement of the Law Firm in debt recovery matters, perfect cooperation with law enforcement officers, taking care of minimising costs, reasonable ability to foresee consequences of actions, as well as pointing to proceeding ways that may make the client face additional, excessive expenses and last but not least mediation abilities.

Maciej Urban, Member of the Board of FSM Polska Spółka z o. o.

On behalf of FSM Polska Spółka z ograniczoną odpowiedzialnością I have the pleasure to confirm the highest quality of legal services rendered to it by the Law Firm PAŁUCKI TRUSIŃSKI.

The Law Firm’s team are highly qualified lawyers. It should be particularly emphasised, how reliable, skilful they were, how broad their knowledge and effectiveness in performance of entrusted task were. The Law Firm always prioritises finding solutions allowing the client to reach its goals in a way compatible with applicable laws, and a reliable time management optimises legal advice costs.

I recommend the Law Firm PAŁUCKI TRUSIŃSKI as a competent and reliable partner.

Piotr Makowiecki, Partner of the partnership PHOTOPRODUCTION Kobusiński i Makowieccy Sp. J.

As a partner of the partnership PHOTOPRODUCTION Kobusiński & Makowieccy Sp. J. I hereby confirm the active participation of lawyers of the Law Firm PAŁUCKI TRUSIŃSKI Law and Taxes in the process of negotiating and entering into partners’ agreement providing basis for a change of the personal composition of the partnership and for mutual settlements. It is of great importance for the parties of the agreement, that the documents drafted by the Law Firm treated the above issue in a comprehensive way, i.e. described mutual rights and obligations of the partners in detail, also referring to tax issues.

Regarding this, I recommend the Law Firm PAŁUCKI TRUSIŃSKI Law and Taxes as a verified and reliable advisor in the area of corporate and tax law.

Piotr Kołodziejczyk, Partner Central Europe Trust – Polska Sp. z o. o.

We hereby confirm that the Law Firm of Attorneys-at-law Pałucki Trusiński was legal advisor to Central Europe Trust – Polska Sp. z o.o. (CET) in respect of executing of an agreement between companies of the capital group from the power industry concerning strategic management.

The tasks entrusted to the Law Firm were performed on a very high content-related and organisational level, with great initiative while creating legal solutions expected by the client CET. The works were performed on time in spite of short deadlines. The Law Firm was distinguished by very good communication in the project and understanding of client’s needs.

We can recommend the Law Firm of Attorneys-at-law Pałucki Trusiński as a reliable and solid cooperation partner.

Anna Szatner, Bankruptcy Trustee, licence no. 246

I hereby inform, that in my capacity as bankruptcy trustee I permanently cooperate with the Law Firm Pałucki Trusiński Prawo i Podatki Sp. J. in Warsaw in respect of legal and tax advice services rendered by the Law Firm.

Both legal services provided by the Law Firm as well as services provided within the scope of the tax practice allow its recommendation as a solid and reliable partner.

The qualities to be particularly emphasised are: performance of tasks in a timely manner, ability to react immediately, high level of content-related quality of performed services as well as active attitude oriented at solving of occurred legal and legal and tax problems.

Joaquin Llopart Mascaro, General Director of Plasticos Retractiles, S.L, Plasticos Polska Sp. z o. o.

I hereby confirm on behalf of Plasticos Retractiles, S.L. with its registered office in Barcelona, as well as its subsidiary– Plasticos Polska Sp. z o. o. with its registered office in Warsaw, the interests in Poland of which are represented by the Law Firm Pałucki Trusiński, the reliability and professionalism of the services rendered to us. The works we order are delivered on time, and what is most important the lawyers of the Law Firm reach goals substantial for the interests of the aforementioned companies. Each mandate is also precisely settled, which obviously builds parties’ trust.

Mirosław Trajman, Operation Management Department Director ENEA S.A.

I hereby confirm, that the firm Central Europe Trust – Poland in cooperation with the Law Firm Pałucki Trusiński carried out  a project consisting in optimising the legal service of ENEA by its in-house legal office and external law firms. The project covered:

– due diligence of legal services in respect of the scope, costs, organisation and mandating methods,

– evaluation of legal services rendered by in-house legal office attorneys,

– re-organisation of the in-house legal office operation,

– migrating of a part of the in-house legal office into an external entity,

– negotiating of a legal service agreement with the migrated law firm,

– drafting of implementation documents (by-laws).

Project works were performed on a high content-related and organisational level.

Artur Jurkowski, Head of Wyższa Szkoła Mazowiecka

I hereby confirm that the Legal Office Pałucki Trusiński Prawo i Podatki Sp. jawna in Warsaw actively participated in the development of the Inter-School Institute of European Studies.

The lawyers of the Legal Office exhibited a thorough knowledge of law, perfect communication, flexibility as well as extraordinary negotiation skills.

Beyond any doubt, the Legal Office’s participation in the process of the Institute development allowed to carry out the project quickly and effectively.

Artur Jurkowski, Head of Wyższa Szkoła Mazowiecka

I am glad to confirm that the Legal Office Pałucki Trusiński Prawo i Podatki Spółka jawna in Warsaw  provided legal
and tax service for Wyższa Szkoła Mazowiecka.

The lawyers of the Legal Office make a team of top class specialists freely moving in the area of commercial and tax law as well as regulations concerning the higher education system. Additionally, thanks to the Legal Office’s Partners’ business experience it was possible to create a development strategy of Wyższa Szkoła Mazowiecka.

I truly recommend the Legal Office Pałucki Trusiński Prawo i Podatki Sp. jawna in Warsaw as an experienced advisor and partner.

Ryszard Treichel, President of the Management Board, CIECH PIANKI Sp. z o.o.

I hereby confirm high quality and professionalism of services rendered by the legal office Pałucki Trusiński. It refers both to the daily legal service for the company managed by me – Ciech Pianki and also works connected with a complicated project that was run under great time pressure and consisted in the increase of its share capital of an in-kind contribution in the form of an organized part of an enterprise (running chemical installation), and then in the legal supervision over shareholding change. The value of the transaction was several dozens of millions PLN.

Lawyers of the Legal Office show perfect knowledge of among others the corporate law, contract, labour and tax law. They have also demonstrated great effectiveness within the scope of registration proceedings. The positive assessment of the Legal Office is surely influenced by work organization, availability of lawyers and timely performance.

Regarding this, I recommend the Legal Office Pałucki Trusiński as a verified legal advisor and business partner.

Konrad Mikołajski, President of the Management Board, ZACHEM S.A. Chemical Plants

I wish to confirm that Pałucki Trusiński Law & Taxes Law Firm’s team delivers top-quality tax services in a professional manner, while respecting the client’s interests and ensuring his fiscal security.

This holds true for regular cooperation as well as individual business projects. In particular, Pałucki Trusiński Law & Taxes Law Firm provided its tax services as a part of a transaction involving separating an organised part of an enterprise (a chemical installation in operation) to be provided as an in-kind contribution to a newly formed company, with the shares in the company to be subsequently transferred to a new shareholder. The value of the transaction was a few tens of millions of zlotys.

Pałucki Trusiński Law & Taxes Law Firm’s team, working under time pressure, demonstrated experience, expertise in the area of tax law and regulations, excellent competence and the ability to work under even very difficult conditions.

Therefore, I am pleased to recommend Pałucki Trusiński Law & Taxes Law Firm as a reliable and proven tax adviser.

Konrad Mikołajski, President of the Management Board, ZACHEM S.A. Chemical Plants

Pałucki Trusiński Law & Taxes Law Firm represented ZACHEM S.A. in Bydgoszcz in a dispute with tax authorities regarding a refund of a property tax overpayment of seven-digit amount.

Pałucki Trusiński Law & Taxes Law Firm’s team demonstrated an excellent knowledge of tax legislation and procedures, a consistent approach to dealing with tax administration, while respecting the client’s interests. It is important to emphasise the team’s efforts to minimise the tax risks involved, as well as its pragmatic approach to the matters it was dealing with.

Pałucki Trusiński Law & Taxes Law Firm is a proven and reliable adviser offering, in addition to tax services, an excellent knowledge of the reality of business transactions.

Konrad Mikołajski, President of the Management Board, ZACHEM S.A. Chemical Plants

Please be informed that Pałucki Trusiński Law & Taxes Law Firm has supervised, on the owner’s side, a transaction involving a merger of two companies within the ZACHEM S.A. group of companies. The service included the consequences of the transaction and all the related tax risks.

While providing the service, Pałucki Trusiński Law & Taxes Law Firm proved to be a fully professional team with the ability to deal with complex business projects in a flexible manner based on efficient communication with the client.

The members of the team demonstrated great commitment to delivering quality and respecting the client’s interests.

I am pleased to confirm that the services provided by Pałucki Trusiński Law & Taxes Law Firm are of top quality. I can therefore
recommend Pałucki Trusiński Law & Taxes Law Firm as a proven tax adviser.

Marcin Nosiński, Head of the Legal Department, CIECH S.A.

The Legal Office of the attorneys-at-law Pałucki Trusiński started its cooperation with CIECH S.A. in Autumn 2008 and since then it has been actively involved in solving of a number of legal issues connected with the operation of the Company.

On the basis of the hitherto experience I am glad to say that the Legal Office exhibits a professional and “client-friendly” approach to performed  tasks. Active searching for solutions within the limits of the applicable law, professionalism and clarity of given answers as well as showing own initiative provide for grounds to give the Legal Office a very good opinion.

Lawyers of the Legal Office are practitioners performing their tasks on time and caring for high quality of rendered services, which I also understand as assuming client’s perspective and understanding of its interests while searching for legal solutions. Thus, I strongly recommend the cooperation with the Legal Office of attorneys-at-law Pałucki Trusiński.

Marcin Kubit, Head of Strategy and Development HAWE Telekom

I hereby recommend the Legal Office Pałucki Trusiński, as a verified legal advisor.

Within the scope of the performed legal and tax due diligence process the employees of the Legal Office executed the tasks they were entrusted with in an extraordinary skillful manner. At the same time, the conclusions presented in the prepared report were expressed in a clear and precise manner being thus an excellent material for taking business decisions.

I recommend the Legal Office’s services.

Iwona Sorbian, Managing Director of Coursee Good Relations Group

On behalf of the firm Coursee Good Relations Group, I have the pleasure to confirm the highest quality of legal services rendered to it by the team of the Law Firm of Attorneys-at-law Pałucki Trusiński.

The cooperation covers drafting of a whole package of agreements permanently used by Coursee Good Relations Group in the course of its business.

While performing the entrusted tasks the Law Firm’s team has foreseen all and any legal and business aspects showing reliability, skilfulness and very good content-related training. All lawyers’ activities are characterised by great professionalism and care for every detail of prepared documents. Flexibility and business approach to law application allow taking quick and effective decisions.