Publikacja:
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
Data
2024
Artykuł
Przeszukaj czasopismo| cris.legacyid | 7486 |
| cris.virtual.journalance | #PLACEHOLDER_PARENT_METADATA_VALUE# |
| cris.virtualsource.journalance | ff6de15c-793d-460a-a16f-745170980ddb |
| dc.abstract.pl | 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. |
| dc.contributor.affiliation | Kozminski University |
| dc.contributor.author | Artur Mudrecki |
| dc.date.accessioned | 2025-07-25T16:34:15Z |
| dc.date.available | 2025-07-25T16:34:15Z |
| dc.date.issued | 2024 |
| dc.date.published | 12/2024 |
| dc.description.issue | 4 |
| dc.description.physical | 283–297 |
| dc.description.volume | 16 |
| dc.identifier.doi | 10.7206/kp.2080-1084.734 |
| dc.identifier.issn | 2080-1084 |
| dc.identifier.uri | https://repozytorium.kozminski.edu.pl/handle/item/2747 |
| dc.language | en |
| dc.relation.ispartof | Krytyka Prawa. Niezależne Studia nad Prawem |
| dc.relation.pages | 283–297 |
| dc.rights | CC-BY-4.0 |
| dc.subject | preliminary rulings |
| dc.subject | case law of the Court of Justice of the European Union |
| dc.subject | judicial decisions of the Supreme Administrative Court |
| dc.subject | abuse of rights |
| dc.subject | VAT on municipalities |
| dc.subtype | Original |
| dc.title | 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 |
| dc.type | Article |
| dspace.entity.type | Publication |