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.
The book presets Polish administrative judiciary as part of institutional environment of the economy. It blends multiple approaches: historical account, quantitative analysis of administrative courts performance and analysis of verdicts - including the dialogue with domestic Constitutional Tribunal and the Court of Justice of the European Union.
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
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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