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-OgińskaSubject(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.
Journal: Przegląd Prawa i Administracji
- Issue Year: 140/2025
- Issue No: 1
- Page Range: 425-437
- Page Count: 13
- Language: Polish
