Pytanie prejudycjalne w sprawie sądowoadministracyjnej
Request for a preliminary ruling in administrative court cases

Summary/Abstract: The study presents an analysis of the practice of filing requests for preliminary rulings by Polish administrative courts to the Court of Justice of the European Union. In addition to an analysis of statistical data covering the years 2004–2019, the paper discusses the course of the proceedings before the national court requesting a preliminary ruling and the resulting proceedings before the Court of Justice of the European Union. Based on the research conducted, the author concludes that the administrative courts are the ones from all Polish courts which most often make requests for preliminary rulings to the Court of Justice. It is the Supreme Administrative Court in particular which uses this opportunity, with most requests being concerned with tax law. It should be emphasised that requests for preliminary rulings made by Polish administrative courts have been drafted in a very diligent manner which led the Court of Justice to render rulings on the merits in nearly all cases.

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