[b]Judical Decisions with Regard to Added Value Tax – Selected Issues[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
The article analyses the case law of the administrative courts pertaining to Value Added Tax over a period of 20 years. The application of a pro-EU statutory interpretation, necessitated after the Polish accession to the European Union meant that teleological and systematic interpretation rules became more important than literal interpretation. In the case of conflict between pro-EU statutory interpretation and national constitutional solutions, the Supreme Administrative Court ruled in favour of the application of pro-Constitution interpretation, hence protecting the rights of the taxpayer.
Authors and Affiliations
Artur Mudrecki
Keywords
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- EP ID EP62416
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