Overview

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. It contain 16 first instance courts and the Supreme Administrative Court. Contrary to the ordinary judiciary in Poland, this system is managed by the judge - the President of the SAC – not the Minister of Justice. The book blends multiple approaches – from first-hand historical account of the creation and reforms of the administrative courts system, through quantitative analysis of its performance to the qualitative analysis of the court verdicts trends, including the dialogue of administrative courts with domestic Constitutional Tribunal and the Court of Justice of the European Union. Authors of the chapters include Supreme Administrative Court judges, scholars and practicing lawyers.

Full Product Details

Author:   Barbara Janusz-Pohl ,  Dominik Gajewski
Publisher:   Peter Lang AG
Imprint:   Peter Lang AG
Edition:   New edition
Volume:   34
Weight:   0.387kg
ISBN:  

9783631919118

ISBN 10:   3631919115
Pages:   242
Publication Date:   16 October 2024
Audience:   Professional and scholarly ,  College/higher education ,  Professional & Vocational ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

Table of Contents 　 List of Abbreviations Introduction 1. Judicial Control of Public Administration as a Component of the Institutional Environment of the Economy 2. Administrative Judiciary between 2004 and 2022: Statistical Analysis 3. Tax Complaints (611) – Analysis of Microdata 4. “Demand” for Resolution of Disputes by the Administrative Court: From the Number of Cases to the Disputed Value 5. Dispute over the Method of Interpreting Tax Law. Comparative Analysis of the Interpretative Strategy for Recognizing the So-Called Difficult Cases in the Case Law of the Constitutional Tribunal and the Supreme Administrative Court 7. Impact Assessment of a Legal Act (IALA) as a Source Revealing the Legislative Objective in the Interpretation of Tax Law 8. The Impact of the Preliminary Ruling Procedure on the Consideration of Economic Reality by Administrative Courts in the Interpretation of Tax Law Conclusion References

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Author Information

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.

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