The article analyses CJEU judgments passed as a result of preliminary rulings and their impact on the judicial decisions of the Supreme Administrative Court. Admini­strative courts are highly committed to and keen on referring preliminary rulings to the CJEU, which is a noteworthy fact. In assessing the implementation of the right legal instruments, the CJEU, by way of its judgments, often grants protection to taxable persons. These judgments have often resulted in legislative changes or changes in the interpretation of legal provisions. In some cases, the previous line of judicial decisions of the Supreme Administrative Court is legitimised and proven as correct.
What deserves particular attention is the CJEU’s existing judicial practice of dealing with tax law abuse cases, which is used by the SAC when examining cases involving tax carousels.

Margin squeezing is an abuse of dominant position, which is not directly mentioned in Article 102 of the Treaty on the Functioning of the European Union (TFEU). It is the case law of the Court of Justice of the European Union (CJEU) and the Euro­pean General Court that have recognised this practice as anti­competitive, initially treating it as anti­competitive refusal to supply. Given the many similarities between these practices, there are questions as to whether margin squeeze should be consi­dered an separate manifestation of an abuse of dominant position. The aim of the article is to analyse the position of the European Commission in this regard and juxtapose it with the views contained in relevant judicial decisions, judgements, and rulings, as well as to compare it with the regulations adopted in the United States.

Using a surname as a trademark or part of a trademark has been the subject of numerous case-laws and has been widely discussed in the literature. However, it seems that after the Messi case (cases C-449/18 P and C-474/18 P), the Court of Justice of the European Union (CJEU) seems to have departed from their previous approach where it was held that surnames in trademarks should be treated as normal signs. In the Messi case, the CJEU, however, ruled that the reputation of Messi – an internationally famous football player – is so well known that an average consumer, seeing the ‘MESSI’ mark placed on clothing, gymnastic or sporting articles and protective equipment, will establish a link between the mark and the sports personality, despite the similarity between the ‘MESSI’ mark to the ‘MASSI’ brand name, a previously registered trademark. However, this ruling gives rise to the following questions, which this article seeks to address:
- How can one prove that someone’s surname is globally recognised?
- Why did the CJEU decide that Messi is better known than, for instance, Picasso who was the subject of the previous case? Who else can be as famous as Messi if Picasso was held not to be?
- Has Messi changed the CJEU’s approach and opened the floodgates to expand trademark protection for an unlimited number of trademarks?

This article attempts to answer these questions.

Abstract The question of compensation of Polish citizens for their property left beyond the Bug river after the population exchanges is among the most complex social, economical and legal issues resulting from the World War II to be solved by the Polish State. Although more than 70 years have passed since this issue has arisen, it remains the subject of numerous national and European court rulings and legislative actions; the significance of the legal solution of the described issue is bolstered by the fact that it is being treated as a “proving ground” for the broader question of reprivatisation. This article focuses on the current Act of 8 July 2005 which was aimed at providing a final solution for settling the claims. However, during the last few years of this act in operation numerous questions and disputes have arisen leading to more than 600 administrative court and Constitutional Tribunal rulings. The subject of this article will be focused on current controversies regarding the subject including the requirements of residence on the former territory of Poland on 1 September 1939, exclusion of non- Polish nationals who are heirs to property owners from entitlement to compensation and legal consequences of nationalization by Soviet authorities during World War II and its aftermath.

The paper entitled “Counteracting Tax Avoidance and Tax Evasion in Selected EU Directives on Direct Taxes” discusses the provisions of Directive 2003/49/EC, Directive 2009/133/EC and Directive 2011/96/EC that are capable of withdrawing the benefits provided under the directives in the case of tax fraud and abuse, tax evasion or tax avoidance. The paper reviews provisions of the directives and also the case law of the European Court of Justice concerning tax fraud and abuse. The jurisprudence of the ECJ plays a key role in setting standards for regulations on the prevention of tax evasion and avoidance adopted by Member States of the European Union. The paper’s centre piece argument is that the solution adopted by the EU legislator, which shifted the burden of preventing tax escape from the EU to Member States, is ineffective and falls short of fulfilling its proper role. The paper emphasises that many tax payers take advantage of the fundamental treaty freedoms and applicable directives to obtain tax benefits or double non-taxation. Limitations imposed by a strict jurisprudential approach of the European Court of Justice also pose a significant barrier to effective tackling the negative phenomenon of aggressive tax planning based on EU laws, the paper suggests. By assessing the effects of the application of the existing regulations and juxtaposing them with the current scale of the problem, the author presents an argument for changing the direction of measures taken to curb international tax avoidance and evasion.

In the judgement C-403/16 Soufiane El Hassani v. Polish Foreign Office European Court of Justice noticed that provisions of internal law cannot limit the right to judical-review established in art. 32 par. 3 of Visa Code. The regulation must be interpreted in context of EU Charter of Fundamental Rights. Meanwhile the sentence was answer to question of Polish Supreme Administrative Court and it arose under Administrative Courts Proceedings Act which prohibits performing judicial review over visa decisions. The aim of the paper is to explain that judicial review at those issues may be effectively performed by common courts, without damaging visa-applicants rights. The possibility comes from wide definition of civil case in code of civil procedure and attribution of common courts in some public administration cases.

The aim of the present paper is to operationalise the concept of the political in
order to make it available as an analytical category for the critical study of judicial
decisions (case law). The concept of the political is understood here, following, in
particular, Chantal Mouffe’s agonistic theory, whereby it is a dimension of a social
antagonism. Such an antagonism can be played out not only in the process of
legislation (creation of abstract and general legal norms), but also in the process of
adjudication (the so-called ‘application of law’, which, however, always has a creative
element to it). As an analytical category, the political can be operationalised
in order to subject judicial decisions to a critique which goes beyond the question
of the ‘correct’ interpretation and ‘application’ of law in a given case, but puts in the
spotlight real social, political and economic conflicts that are at stake. The analytical
framework is exemplified by judicial decisions of the European Court of Justice.

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.