The Role of Administrative Courts in Tax Matters in the Context of the Principle of Sincere Cooperation Expressed in Article 4(3) of the Treaty on European Union Cover Image

Rola sądu administracyjnego w sprawach podatkowych w kontekście zasady lojalnej współpracy wyrażonej w art. 4 ust. 3 Traktatu o Unii Europejskiej
The Role of Administrative Courts in Tax Matters in the Context of the Principle of Sincere Cooperation Expressed in Article 4(3) of the Treaty on European Union

Author(s): Dagmara Dominik-Ogińska
Subject(s): Law on Economics, EU-Legislation, Administrative Law
Published by: Wydawnictwo Uniwersytetu Wrocławskiego
Keywords: the principle of sincere cooperation; administrative court; adequate procedure; preliminary reference procedure;

Summary/Abstract: The article points to examples in which an administrative court acting as an EU court provides effective protection of an individual’s substantive rights derived from EU law.

  • Issue Year: 140/2025
  • Issue No: 1
  • Page Range: 425-437
  • Page Count: 13
  • Language: Polish
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