O wpływie orzeczeń sądów administracyjnych na odpowiedzialność podatkową komornika sądowego jako płatnika VAT

• Authors: Gawełko-Bazan Katarzyna

Title variants

EN

On the influence of decisions of administrative courts on tax responsibility of the court executive officer as a VAT payer

Abstracts

EN

The article discusses problems referring to legislative the function of Polish administrative courts (judge-made law) based on the example of their judgements concerning tax liability of court executive officers. It describes legal possibilities such as: asking a question concerning law to the Constitutional Tribunal and making a request for a preliminary ruling to the Court of Justice of the European Union, which enable administrative courts to implement the administration of justice and to make law as well.

Keywords

EN

Value Added Tax; a request for a preliminary ruling; judicial enforcement; court executive officers

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2013
• Issue: 11
• Pages: 57-67

Contributors

author

Gawełko-Bazan Katarzyna

• Sąd Rejonowy w Rzeszowie