The impact of the case-law of the Court of Justice of the European Union (CJEU) on the application of tax regulations is unquestionable, both in judiciary practice and in legal scholarly writings. However, the effect of CJEU jurisprudence on the process of passing tax laws is far less commonly addressed in scholarly discourse.

While theorists rarely take interest in the CJEU’s influence on law-making, the notion itself is nevertheless of significant importance for tax regulations, both in theory and in practice. The said notion encompasses a number of issues which – if clarified – may contribute to further development of tax law studies and indeed improve the quality of taxation-related legislative processes in EU Member States.

This monograph sets out to demonstrate CJEU-inspired changes in tax legislations in selected EU Member States. Given the theoretical importance of the analysed issues, studies on tax legislation are accompanied by papers addressing the relationship between the judiciary (represented by national courts) on the one hand and law-making processes on the other, as seen from constitutional, historical and academic perspective.

Acknowledgements

Notes on Contributors

Introduction (Dominik Mączyński)

CHAPTER I

Courts and Lawmaking (Andrzej Gomułowicz)

CHAPTER 2

The origins of settling disputes in public law by administrative courts in modern Europe (Małgorzata Materniak-Pawłowska and Grzegorz Smyk)

CHAPTER 3

The activity of the judiciary and its effect on the legislative authority (Jerzy W. Ochmański)

CHAPTER 4

The impact of the case-law of the Court of Justice of the European Union on the adoption of tax law in Poland (Dominik Mączyński)

CHAPTER 5

The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in the Czech Republic (Tomáš Sejkora)

CHAPTER 6

“The passion of respectable folk”: the EU and Hungarian National Caselaw on Excise Duty (Darák Péter)

CHAPTER 7

The effect of Court of Justice of the European Union case-law on Polish legislation concerning excise duty on passenger cars (Dominik Mączyński)

CHAPTER 8

The impact of the case-law of the Court of Justice of the European Union on the domestic legislation concerning excise duties in Poland (Edgar Drozdowski)

CHAPTER 9

The impact of the case-law of the Court of Justice of the European Union on the imposition of excise duties in Slovakia (Andrea Szakács (née Koroncziová), Peter Rakovský and Matej Kačaljak)

CHAPTER 10

The impact of the Case-law of the Court of Justice of the European Union on the Imposition of Excise Duties and Taxation Regulation in Slovenia (Maja Klun and Polonca Kovač)

Conclusions (Dominik Mączyński)