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I The European Court of Justice (hereinafter the ECJ), its full name being the Court of Justice of the European Communities, according to Article 7 of the Treaty establishing the European Community1 (hereinafter the TEC) is one of the institutions of the European Communities (hereinafter the EC). As the chief judicial body of the EC, according to the Article 220 of the TEC, the ECJ ensures the observation of the law in the interpretation and application of the TEC. Its jurisdiction embraces legality control of the Community acts (recours de la légalité), actions on responsibility (recours de pleine juridiction) and preliminary rulings (renvois préjudiciels). The aim of ECJ’s activity is to control and ensure the observation of the EC internal legal order, while on the grounds of tax law, the ECJ is to protect the taxable person against the lack of neutrality, certainty and stability of taxation. The ECJ’s role is also to ensure uniform application of Community legislation, which is performed by giving preliminary rulings (Article 234 of the TEC), which directly bind the national courts. In the period 2001-2007, of the total number of 2891 direct actions, 246 of them, i.e. 8.5 %, concerned taxation matters. In 2007 alone, of the total number of 222 direct actions submitted to the ECJ, 48 of them concerned taxation matters (42 references for a preliminary ruling, 6 direct actions)2. There is no doubt that the rich jurisprudence of the ECJ serves the Member States as a signpost for changes in their internal legislation to match the EC pattern.

Influence of The European Court of Justice Jurisprudence on the Application of Tax Law in Poland