Bezpośredni wpływ orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej na stanowienie prawa podatkowego w Polsce (wstęp do badań)
The direct impact of the case law of the Court of Justice of the European Union on the passing of Polish tax law

Summary/Abstract: The paper is devoted to the methodological aspects of research on the impact of the case law of the Court of Justice of the European Union (CJEU) on the passing of Polish tax law. The text indicates that rulings of the CJEU can have a direct influence on the national legal system when the ruling concerns a given provision of national law, or an indirect influence when the ruling concerns a similar provision in the national law or in the law of other states. The conducted research is based on the assumption that although the effects of CJEU rulings in principle affect the sphere of law application, they also have a significant impact on the passing of Polish tax law. Therefore, the rulings of the CJEU relating to the provisions of Polish tax laws are examined. As a result of the analysis, judgments which have a direct impact on Polish tax law are selected. The research described in the text shows that these judgments were issued after the proceedings initiated by the Commission and following requests submitted to the CJEU by a national court to give a preliminary ruling.

• Details
• Contents