The impact of the European Court of Justice case-law on indirect taxes system in Poland – selected problems

Paweł J. Lewkowicz

Abstrakt

Directives and their implementation into our legal system as well as case-law of the European Court of Justice (ECJ) play a crucial role in the establishment and implementation of tax law in Poland. Those acts and judgments gained the significant meaning with the accession of Poland to the European Union. Unfortunately, new Polish tax acts, allegedly harmonized to Community regulations, after over four years of being in force, are still brought into question by the ECJ and sthe Polish legislator repeatedly delays or even ignores the rulings of the ECJ in the process of tax law establishment. In my opinion, even more objections should be raised against the actions of tax authorities (especially of the first of instance) in the scope of implementation of the Court judgments as these institutions most frequently ignore the judgments while making decisions pointing out the necessity of the application of domestic regulations. However, in compliance with Article 2 Part I of the Treaty from the date of accession new member states shall be bound by the provisions of the establishing Treaties and the acts adopted by the Community institutions and European Central Bank before the day of the accession. Moreover, the fact that Community law is a part of Polish legal system is also proved by the provisions of Article 87 and Article 91 (3) of the Constitution of the Republic of Poland. These provisions introduce the structure of sources of law and application priority of international agreements and legislation of the international organizations with reference to domestic acts, as long as these acts cannot be co-applied.

Bibliografická citace

LEWKOWICZ, Paweł. The impact of the European Court of Justice case-law on indirect taxes system in Poland – selected problems. Časopis pro právní vědu a praxi. [Online]. 2010, č. 4, s. 375-378. [cit. 2019-08-23]. Dostupné z: https://journals.muni.cz/cpvp/article/view/6415

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