Functioning of Administrative Judiciary in the Context of Economic Changes

The book presets Polish administrative judiciary as part of institutional environment of the economy. Polish administrative judiciary system, tasked with controlling the legality of the public administration activities, took its current form in 2004.

Autorentext

Dominik J. Gajewski is a professor of law and the head of the Department of Tax Law at the Warsaw School of Economics. He is also a judge at the Supreme Administrative Court.

Inhalt
List of Abbreviations Dominik J. Gajewski: Introduction Roman Hauser and Marta Szustkiewicz: 1. Judicial Control of Public Administration as a Component of the Institutional Environment of the Economy Dominik J. Gajewski and Kamil Joski: 2. Administrative Judiciary between 2004 and 2022: Statistical Analysis Dominik J. Gajewski and Kamil Joski: 3. Tax Complaints (611) Analysis of Microdata Dominik J. Gajewski and Kamil Joski: 4. Demand for Resolution of Disputes by the Administrative Court: From the Number of Cases to the Disputed Value Bartosz Wojciechowski and Adam Olczyk: 5. Dispute Over the Method of Interpreting Tax Law. Comparative Analysis of the Interpretative Strategy for Recognising the So- Called Difficult Cases in the Case Law of the Constitutional Tribunal and the Supreme Administrative Court Dominik J. Gajewski and Kamil Joski: 6. Regulatory Impact Assessment (RIA) as a Source Revealing the Legislative Objective in the Interpretation of Tax Law Roman Wiatrowski: 7. The Impact of the Preliminary Ruling Procedure on the Consideration of Economic Reality by Administrative Courts in the Interpretation of Tax Law Dominik J. Gajewski: Conclusion References