Functioning of Administrative Judiciary in the Context of Economic Changes

Buch | Hardcover

2024
Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
978-3-631-91911-8 (ISBN)

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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.

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.

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 Joński: 2. Administrative Judiciary between 2004 and 2022: Statistical Analysis – Dominik J. Gajewski and Kamil Joński: 3. Tax Complaints (611) – Analysis of Microdata – Dominik J. Gajewski and Kamil Joński: 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 Joński: 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

Erscheinungsdatum	22.08.2024
Reihe/Serie	Ius, Lex et Res Publica ; 34
Verlagsort	Berlin
Sprache	englisch
Maße	148 x 210 mm
Gewicht	387 g
Themenwelt	Recht / Steuern ► Allgemeines / Lexika
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Öffentliches Recht
	Wirtschaft ► Betriebswirtschaft / Management ► Allgemeines / Lexika
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Administrative courts • cit • economic analysis of law • Tax • Tax Audit • Tax law
ISBN-10	3-631-91911-5 / 3631919115
ISBN-13	978-3-631-91911-8 / 9783631919118
Zustand	Neuware