Izabela Andrzejewska – Czernek
Administrative courts’ and tax authorities’ European Union tax law interpretation
Administrative courts’ and tax authorities’ European Union tax law interpretation
Summary
The subject of the article is the interpretation of the European Union tax law by two types of institutions:
There are two main conclusions concerning the two types of institutions mentioned above:
1. Administrative courts: EU tax law and CJ case law are accepted as a source of law in Poland. The courts tend to rely on the existing CJ case law, and where it is not available they consult the CJ. It should be emphasized that Polish courts operate comfortably in this “new territory” and cope with the EU legal institutions, which are still new from the perspective of Polish law.
2. Tax authorities: their approach is exactly the opposite. Not only is the EU law not accepted as a source of law but it is frequently contradicted. There is no common ground for comparison of the tax authorities’ interpretation methods with the methods any of the other institutions. This contrarian approach of the Polish tax authorities harms the interests of the State and the taxpayers.
- Polish administrative courts,
- Polish tax authorities.
There are two main conclusions concerning the two types of institutions mentioned above:
1. Administrative courts: EU tax law and CJ case law are accepted as a source of law in Poland. The courts tend to rely on the existing CJ case law, and where it is not available they consult the CJ. It should be emphasized that Polish courts operate comfortably in this “new territory” and cope with the EU legal institutions, which are still new from the perspective of Polish law.
2. Tax authorities: their approach is exactly the opposite. Not only is the EU law not accepted as a source of law but it is frequently contradicted. There is no common ground for comparison of the tax authorities’ interpretation methods with the methods any of the other institutions. This contrarian approach of the Polish tax authorities harms the interests of the State and the taxpayers.