The gloss to the Court of Justice of the European Union judgment dated 16th of November 2017 in case Kozuba Premium Selection Sp. z o.o. (limited liability company) versus Director of Tax Chamber in Warsaw (Poland), C-308/16
The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. The subject of the CJEU judgment issued in connection...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2018-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.006 |
| Summary: | The voting judgment of the Court of Justice of the European Union concerns the interpretation of the concept of first settlement in the European Union tax law as well as the possibility of introducing limitations of this concept in national laws. The subject of the CJEU judgment issued in connection with the question asked by the Polish Supreme Administrative Court, bearing in mind the specificity of preliminary rulings, is not the interpretation of factual issues that were raised before the national court or even more the settlement of possible differences resulting from the understanding of internal laws of the member states. The answer given by the CJEU, as well as the argumentation adopted by this Court, allows to make important findings regarding the proper implementation of the provisions of Directive 112 into the Polish legal system, and consequently to clarify existing doubts regarding the concept of first settlement. |
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| ISSN: | 2300-9853 2353-7086 |