Prawo unijne jako podstawa wzruszenia decyzji ostatecznej organu podatkowego
EU Law as the Basis for Challenging Final Decisions of Tax Authorities

Summary/Abstract: The application of tax law, both in the case of domestic law as well as in relation to European Union regulations, is not limited to the analysis of the very wording of the legal text, but also requires the construction of this law, in particular made by the courts. The role of the Court of Justice of the European Union is to explain, where necessary, the meaning and scope of the provisions of EU law – as they should be or should have been understood and applied since their entry into force. The judicial activity of the CJEU may influence the shaping of national law not only with regard to substantive law, but also tax procedure. In accordance with the principle of durability of final decisions, challenging decisions that are not subject to appeal in tax proceedings should be an exception, which in turn contributes to the implementation of the legal certainty principle. Having regard to the above, this study is devoted to the analysis of the regulations of Polish law governing challenges to final decisions in tax proceedings as a result of the CJEU’s construction of EU law. The aim of the article is to examine the impact of EU law – as construed by the CJEU – on challenging final decisions issued by tax authorities.

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