Wyniki wyszukiwania

The Impact of the Judgments of the Court of Justice of the European Union Following Preliminary Rulings on the Decisions Issued by the Supreme Administrative Court in Tax Cases

Artur Mudrecki

2024

( 4 )

DOI: 10.7206/kp.2080-1084.734

https:/doi.org/10.7206/kp.2080-1084.734

Abstrakt

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.

Pobrań9

The Concept of Subjective Rights in Tax Law

Monika Munnich

2021

( 2 )

DOI: 10.7206/kp.2080-1084.452

https:/doi.org/10.7206/kp.2080-1084.452

Abstrakt

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by
Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

Pobrań984

Krytyka Prawa. Niezależne Studia nad Prawem

Wyniki wyszukiwania