Orzecznictwo trybunału sprawiedliwości Unii Europejskiej jako determinanta stanowienia polskiego prawa podatkowego
Jurisprudence of the Court of Justice of the European Union as a Determinant of Polish Tax Legislation

Summary/Abstract: The article shows the case law of the CJEU as one of the factors influencing the creation of national tax law. The impact significant and positive for the shape of Polish tax law. Situations in which the national legislator ignored the case law of the CJEU were in particular the subject of the research. They may produce results that are difficult to accept. Ignoring the content of the CJEU case law may lead to three undesirable situations. Firstly, legal institution may be created by the CJEU that is not reflected in the provisions of national law. Secondly, the content of the provisions may differ significantly from the legal norm established on their basis. Third, under the tax system inapplicable regulations may exist.

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