LEX report: The CJEU is the hope of Polish taxpayers
It turns out that it is worth referring unfavorable decisions to the Court of Justice of the European Union (CJEU). A report recently published by Editors of LEX Electronic Publication shows that as many as 70% of judgments in Polish cases adjudicated by the Tribunal were favorable for taxpayers. Many of them are of importance for the application of law.
COMMENTARY by Małgorzata Militz
Requests for a preliminary ruling in the field of VAT (which represented a majority among all requests submitted by national administrative courts) also led to changes in legislation; examples include judgments issued in the cases of A. Sosnowska, Magoora, Kozuba Premium Selection, Aviva, the Municipality of Wrocław. Some of the judgments also issued led to changes in the practice of tax authorities, specifying correct understanding of certain terms (BGZ Leasing, Wojskowa Agencja Mieszkaniowa, Kuć i Sły, Budimex). Words of praise should be referred not only to national administrative courts, but also to legal representatives, who due to their determination “inspire” adjudicating panels to submit requests for a preliminary ruling.
Małgorzata Militz, a GWW tax advisor and partner managing the VAT procedure practice, is one of the most successful representatives of taxpayers in disputes before the CJEU.
A whole article by Krzysztof Koślicki with the commentary of our expert is available in the portal Prawo.pl: https://www.prawo.pl/podatki/wyroki-tsue-w-sprawach-podatkowych-korzystne-dla-podatnikow,503888.html
Photo:https://consumergoods.blogactiv.eu/tag/cjue/
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