The second edition of the report on Polish tax cases resolved before the Court of Justice of the European Union (CJEU) has been published. It shows that in 2021, the ratio of favorable to unfavorable judgments for Polish taxpayers was even better than in the overall comparison covering the years 2004-2021. This year, the CJEU resolved six "Polish" tax cases, five of which were successful for Polish taxpayers and only one was not.
The report also included a ranking of taxpayers' representatives in disputes before the CJEU, which took into account the quantitative (the number of cases handled by a given representative) and qualitative criterion (effectiveness, i.e., the number of cases that the representative was able to successfully close for his or her client). A representative at the top of the effectiveness ranking obtained three won decisions, whereas each of subsequent representatives on the list won two cases for their clients. Was of them was Małgorzata Militz who won cases for Budimex S.A. and TNT Express Worldwide.
The report was prepared by Redakcja Publikacji Elektronicznych LEX.