W artykule dokonano analizy wyroków TSUE zapadłych w wyniku pytań prejudycjalnych i ich wpływu na orzecznictwo NSA. Na wyróżnienie zasługuje duża aktywność sądów administracyjnych w zadawaniu pytań prejudycjalnych do TSUE. Orzeczenia TSUE, dokonując oceny implementacji, niejednokrotnie udzielają ochrony podatnikom. W wyniku tych orzeczeń często dochodziło do zmian legislacyjnych lub zmiany wykładni przepisów prawa. W niektórych przypadkach potwierdzona zostaje dotychczasowa linia orzecznictwa NSA.
Na szczególną uwagę zasługuje doktryna orzecznicza nadużycia prawa podatkowego przyjęta przez TSUE, która jest wykorzystywana przez NSA przy rozpatrywaniu spraw związanych z karuzelami podatkowymi.

One of the most effective systems of protection of human rights is the system defined in the European Convention of Human Rights. Until 2010, the European Court of Human Rights had rarely handled tax cases because, in principle, it excluded this category of cases from its jurisdiction in the field of the protection of taxpayer rights. Such cases had always been qualified – in accordance to the requirements of Article 6 of the European Convention on Human Rights – as criminal or civil (property-related) cases. A major change in the ECHR’s approach to cases featuring tax-related aspects occurred in 2011. Given the protection of the right to property as set out in Protocol No. 1, the ECHR ranted taxpayers protection related to the return of value added tax in situations in which the taxpayer fulfilled their record-keeping obligations. The adopted trend in the issued decisions is seen to be dominant, but to be considered grounded, a greater number of ECHR judicial decisions than at present is needed. There is no doubt that the new tendency in the judicial decisions issued by the ECHR may have a major impact on the decisions issued by administrative courts in Poland.

The article discusses the phenomenon of "tax carousels" in the tax on goods and services, which is a specific abusive practice and is used for VAT refund scam purposes. A discussion on the jurisprudential doctrine of the abuse of law and good faith as offered by the Court of Justice of the European Union is followed by an analysis of the judicial decisions (case-law) issued in this area, which proves that taxable persons involved in value-added tax fraud practice have no right to a tax deduction. Meanwhile, those taxable persons who have fallen victim to tax fraud practices may quote the good faith doctrine and exercise the right to a tax deduction. The judicial decisions of the Court of Justice of the European Union have had a significant impact on the judicial decisions issued by administrative courts in Poland. The Supreme Administrative Court (SAC) tries to define the notion of a "tax carousel" in its decisions, as the notion is quite broad.