Orzecznictwo sądowe w zakresie podatku od towarów i usług – wybrane zagadnienia
Judical Decisions with Regard to Added Value Tax – Selected Issues

Summary/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.

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