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Krytyka Prawa. Niezależne Studia nad Prawem

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Year 12/2024 
Volume 16 
Issue 4

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
Kozminski University

12/2024 16 (4) Krytyka Prawa. Niezależne Studia nad Prawem

DOI 10.7206/kp.2080-1084.734

Article contents

Abstract

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.

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APA style

Mudrecki, Artur (2024). 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. (2024). 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. Krytyka Prawa. Niezależne Studia Nad Prawem, 16(4), 283–297. https://doi.org/10.7206/kp.2080-1084.734 (Original work published 12/2024AD)

MLA style

Mudrecki, Artur. “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”. 12/2024AD. Krytyka Prawa. Niezależne Studia Nad Prawem, vol. 16, no. 4, 2024, pp. 283–297.

Chicago style

Mudrecki, Artur. “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”. Krytyka Prawa. Niezależne Studia Nad Prawem, Krytyka Prawa. Niezależne Studia nad Prawem, 16, no. 4 (2024): 283–297. doi:10.7206/kp.2080-1084.734.

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