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.