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The Impact of EU law on National Judiciaries: Polish Administrative Courts and their Participation in the Process of Legal Integration in the EU

Published online by Cambridge University Press:  06 March 2019

Abstract

Since May 2004 Polish administrative courts have passed a great deal of judgments in which the law of the European Union (formerly European Community law) has played either the main role or a subsidiary role in the proceedings. This article seeks to examine how the above-mentioned courts comply with the expectations which are put on them by EU law and how they participate in the process of legal integration within the EU. In this context, the author scrutinizes how the national judiciary adjudicating in the administrative law area understands, interprets, employs and applies the systemic principles of EU law such as: supremacy, and (in) direct effect and effectiveness. In addition, the participation of national courts in the process of a dialogue with the Court of Justice of the European Union through the preliminary ruling procedure is captured. The analysis is not aimed at being exhaustive and focuses solely on the total impact of EU law on the national judiciary and the general trends in the judicial application of EU law, that is to say the overall reception of EU law and the dimension of the EU-friendliness displayed by Polish administrative courts.

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Copyright © 2011 by German Law Journal GbR 

References

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24 Except some of the judgments and resolutions of the Polish Supreme Court and the Constitutional Tribunal, there is no direct internet access to the case-law of first and second instance common jurisdiction courts in Poland. Some judgments are published and commented in the Orzecznictwo Sądów Polskich (Jurisprudence of Polish Courts) and in the commercial legal (on-line) data bases, such as Lex.Google Scholar

26 Data as of 1 August 2010. The word Community and its various declensions in the Polish language were used in the search engine. 4785 of the cases originated from the Supreme Administrative Court. In addition, phrases such as “supremacy of EU/EC law”, “direct effect”, “directive”, “direct applicability”, “effectiveness of EU law” and alike were entered in the search engine. In as much as 1530 cases in term “the principle of supremacy of EU law” was detected.Google Scholar

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30 Act on a system of administrative courts of 25 July 2002, Official Journal No. 153 item 1269 with amendments.Google Scholar

31 Act on proceedings before administrative courts of 30 August 2002, Official Journal No.153 item 1270 with amendments.Google Scholar

32 See Act on proceedings before administrative courts of 30 August 2002, art.145 para.1Official Journal No.153 item 1270 with amendments which stipulates that an administrative court may annul a decision or an order in whole or partly if it finds an infringement of material law which constitutes a basis for the respective decision/order, an infringement of law enabling reopening of administrative action, infringement of other procedural norms which could have an essential impact on the decision. The administrative court may also invalidate a respective decision/order in a whole or partly if the requirements stated in art.156 of the Code of Administrative Proceeding are met or states that the respective decision/order was issued in breach of the law if the grounds stipulated in the Code of Administrative Proceeding or other norms are met.Google Scholar

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35 Stanisław J. Frankowski, Introduction to Polish Law 153 (2005).Google Scholar

37 See Act on proceedings before administrative courts of 30 August 2002, art. 134, para.1, Official Journal No.153 item 1270 with amendments. For more check Dennis Galligan, Marcin Matczak, Strategies of Judicial Review. Exercising Judicial Discretion in Administrative Cases Involving Business Entities (2005).Google Scholar

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41 See for instance I SA/Ke 425/08 of 17 December 2008, VAC in Kielce, III SA/GI 406/08 of 26 June 2008, VAC in Gliwice, I SA/Bd 268/05 of 20 May 2005, VAC in Bydgoszcz, I SA/Bd 414/10 of 7 July 2010, VAC in Bydgoszcz, I SA/Po 704/07 of 14 June 2007, VAC in Poznan.Google Scholar

42 Using different names would namely hamper free travelling between the countries and a proper functioning in the broadly understood economic environment. See case III SA/Gd 546/04 of 20 October 2005, VAC in Gdansk. Moreover, the court argued that if all possible pro-European interpretations of the national law in question would still not allow to formally alter his name then in the light of the principle of supremacy of EU law over national law it would not be possible to apply the national provisions.Google Scholar

43 See for instance III SA/Wa 3329/08 of 27 May 2009, VAC in Warsaw.Google Scholar

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48 See the Constitution of the Republic of Poland of 2nd April 1997, J.L. No 78, item 483. Art. 87 stipulates that the sources of universally binding law of the Republic of Poland include: the Constitution, statutes, ratified international agreements and regulations and enactments of local law which are a source of universally binding law of in the territory of the organ issuing such enactments. Art.91 regulates the position of the international agreements by stating that after promulgation thereof in the Journal of Laws they constitute part of the domestic legal order and are to be applied directly, unless its application depends on the enactment of a statute. An international agreement ratified upon prior consent granted by statute takes precedence over statutes if such an agreement cannot be reconciled with the provisions of such statutes. Finally, if a ratified agreement establishing an international organization so provides, the laws established by it are applied directly and take precedence in the event of a conflict of laws.Google Scholar

49 See the judgment of the Constitutional Tribunal on the European Arrest Warrant of 27 of April 2005 P I/05 and the judgment on the Accession Treaty of 11 of May 2005 K 18/04.Google Scholar

50 Case I SA/Bk 221/08 of 3 September 2008, VAC in Biatystok.Google Scholar

51 Case I SA/Bd 275/05 of 20 July 2005, VAC in Bydgoszcz. It should however be pointed out that the court observed that the notion of validity of an act is not equivalent to the notion of application and that obligations put on individuals may not stem from unpublished Community legal acts. In that sense the court based its reasoning on the principle of legitimate expectations and legal certainty. See Roman Hausner & Robert Talaga, Publikacja rozporządzeń WE w języku krajowym a ich stosowanie przez sqdy administracyjne (Publication of EC regulations in national languages and their application by administrative courts) 41 EPS 4, 6 (2009) and their comments on the judgment and other judgments of Polish administrative courts which touched upon the application of EU regulations not translated into Polish. The reviewed by the authors case-law reflects different approaches Polish administrative courts take to the problem.Google Scholar

52 Case 314/85, Foto Frost v. Hauptzollamt Lübeck-Ost, 1987 E.C.R. 1-4199. The problem of the forcibility of Union's act unpublished in the language of a Member State has finally been resolved by the Court in a ruling provided to the question referred by a court of another New Member State, see Case C-161/06 Skoma-Lux sro v. Celní ředitelství Olomouc, 2007 E.C.R. I-10841. See also Michal Bobek, Learning to Talk: Preliminary Rulings, the Courts in the New Member States and the Court of Justice, 45 Common Market Law Review (CMLRev) 1611 (2008).Google Scholar

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55 See Case C-313/05 Maciej Brzeziński v. Dyrektor Izby Celnej w Warszawi, 2007 E.C.R. I-513. See also the reasoning in the procedural decision of the Constitutional Tribunal P 37/05 of 19 December 2006 which illustrates the divergences in jurisprudence concerning the issue.Google Scholar

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59 See judgment of the Constitutional Tribunal of 28 January 2003, K2/02, part II point 4.4 of the reasoning in which the Tribunal held that interpreting national law in the light and spirit of EC law may and should be employed as the cheapest and quickest instrument of realizing the obligation to harmonize the law in the pre-accession period; see also judgment of the Supreme Court of 17 February 2004 I PK 386/03, judgment of the SAC, V SA 305/00 of 12 February 2001.Google Scholar

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66 See Case III SA/GI 1308/08 of 16 September 2009, VAC in Gliwice, III SA/GI 1312/08 of 20 February 2009, VAC in Gliwice approved by the SAC in case I GSK 1008/09 of 30 June 2010.Google Scholar

67 See Case I SA/Po 194/10 of 23 June 2010, VAC in Poznan.Google Scholar

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69 See Case III SA/Gl 1312/08 of 20 February 2009, VAC in Gliwice approved by the SAC in case I GSK 1008/09 of 30 June 2010.Google Scholar

70 See Case I SA/Po 194/10 of 23 June 2010, VAC in Poznan, I SA/Op 495/09 of 15 January 2010, VAC in Opole, III SA/Wa 497/10 of 18 June 2010, VAC in Warsaw, I FSK 600/07 of 13 May 2008, SAC in Warsaw.Google Scholar

71 See Case I SA/Bk 562/09 of 20 January 2010, VAC in Biatystok, I SA/Op 495/09 of 15 January 2010, VAC in Opole, I SA/Wr 1620/09 of 14 December 2009, VAC in Wrocław, III SA/Wa 571/09 of 30 September 2009, VAC in Warsaw.Google Scholar

72 See Cases: III SA/Wa 2322/09 of 11 May 2010, VAC in Warsaw, III SA/Wa 3537/06 of 13 July 2007, VAC in Warsaw and III SA/Wa 988/06 of 20 October 2005, VAC in Warsaw.Google Scholar

73 See also łętowska, supra note 7, who claims that “Polish courts are fond of textual interpretation and sometimes they attach too much importance thereto” and adds that in Poland the courts are not well aware of the obligation of harmonious interpretation and do not have the necessary skills to proceed with it. Elsewhere it is observed that “In Poland, legal positivism entirely leaves out this cultural and communicative character of law by assuming that the content of law becomes known due to the linguistic correctness of the text which guarantees, to a significant degree, its reading in accordance with the legislator's intention”. See Marek Zirk-Zadowski, Transformation and integration of legal cultures and discourses - Poland, in Spreading Democracy and the Rule of Law? 299, 310 (Wojciech Sadurski, Adam Czarnota & Martin Krygier eds. 2006).Google Scholar

74 The reluctance to employ different methodological tool by the courts in the New Member States is quite intensively discussed in the academic literature, see for instance Zdeněk Kühn, The application of European law in the new member states: several (early) predictions 3 German Law Journal 563-582 (2005); Bobek, Michal, A new legal order, or a non-existent one? Some (early) experiences in the application of EU law in Central Europe, 2 Croatian Yearbook of European Law and Policy (CYELP) 265 (2006).Google Scholar

75 From Marcin Matczak, Matyas Bencze, Zdenek Kühn, Constitutions, EU law and judicial strategies in the Czech Republic, Hungary and Poland, 30 Journal of Public Policy (JPP) 81, 82 (2010). The authors have conducted an extensive analysis of the case-law of national administrative courts and came to the conclusion that judges predominantly resort to a linguistic interpretation of legal texts and judicial formalism.Google Scholar

76 Zirk-Sadowki, Marek, The judicature of Polish administrative courts after the accession to the EU, 15 EIF Working Paper Series 19, 25 (2006).Google Scholar

77 See Bodnar, Adam, Comment on Katharina Pabel - the right to an effective remedy in a polycentric legal system, 6 German Law Journal 1617 (2005); łęrowska, supra note 9; and various authors in Ewa Popławska, Konstytucja dla rozszerzającej się Europy (A constitution for the expanding Europe) (2000).Google Scholar

78 See Cases: III SA/GI 1308/08 of 16 September 2009, VAC in Gliwice, III SA/GI 1294/08 of 27 January 2009, VAC in Gliwice, I SA/Lu 840/09 of 16 April 2010, VAC in Lublin.Google Scholar

79 Mitchel De s.-O.-L'E Lasser, Judicial Deliberations. A Comparative Analysis of Judicial Transparency and Legitimacy 212 (2004).Google Scholar

80 See I SA/Wr 290/09 of 19 june 2009, VAC in Wrocław, III SA/GI 1308/08 of 16 September 2009, VAC in Gliwice, III SA/GI 1323/08 of 13 February 2009, VAC in Gliwice, I SA/Wr 281/08 of 10 December 2008, VAC in Wrocław and tens of other judgments of the VAC in Wrocław.Google Scholar

81 Case I SA/Go 83/10 of 27 May 2010, VAC in Gorzów Wlkp, I SA/Bd 514/10 of 27 of August 2010, VAC in Bydgoszcz, I SA/Bd 507/10 of 20 July 2010, VAC in Bydgoszcz, I SA/Lu 77/05 of 25 May 2005, VAC in Lublin, III SA/Wa 2962/06 16 January 2007, VAC in Warsaw.Google Scholar

82 Cases I SA/Go 1015/07 of 18 December 2007, VAC in Gorzów Wlkp, III SA/Wa 133/10 of 21 May 2010, VAC in Warsaw, I SA/Gd 637/06 of 26 January 2007, VAC in Gdansk, I SA/Gd 900/09 of 26 January 2010, VAC in Gdansk.Google Scholar

83 Case III SA/GI 1309/08 of 16 September 2009, VAC in Gliwice, I SA/GI 1137/05 of 26 April 2006, VAC in Gliwice.Google Scholar

84 Case III SA/Kr 199/09 of 27 August 2009, VAC in Cracow.Google Scholar

85 Case I SA/Lu 607/05 of 7 April 2006, VAC in Lublin, III SA/Wa 1767/06 of 19 January 2007, VAC in Warsaw.Google Scholar

86 Case I FSK 1244/08 8 July 2009, SAC in Warsaw.Google Scholar

87 Cases I SA/Go 1015/07 of 18 December 2007, VAC in Gorzów Wlkp, I SA/op 92/09 of 13 July 2009, VAC in Opole, III SA/Wa 1367/08 25 of June 2009, VAC in Warsaw.Google Scholar

88 The facts of the case are as follows: WK and MF went into partnership and in the framework of the economic activity performed by the partnership they purchased a passenger car abroad. In accordance with the valid at the time national rules the partnership had to pay the excise duty which was levied on the respective car. The partnership applied for the excise duty rebate but their application was rejected. In March 2007 the partnership ceased to exist. In the meantime the judgment in case Brzeziński was pronounced which implied that the national rules levying the duty were not in compliance with EU law (see note 55). In March 2008 WK and M, being at the time natural persons since their partnership had already ceased to exist applied for reopening of the proceeding and the excise duty rebate. However, the proceeding was discontinued since the duty was paid by the partnership and not by WK and MF themselves who were classified as third party to the proceeding and the national procedural rules do not provide for excise duty rebate to the persons which did not pay them.Google Scholar

89 Case I SA/Bk 207/10, 208/10, 209/10, 210/10 of 25 June 2010, VAC in Biatystok, also the preceding and following judgments.Google Scholar

90 Case I SA/Wr 128/06 of 31 October 2006, VAC in Wrocław.Google Scholar

91 Doctrine of acte éclairé implies that the provision has already been interpreted by the Court. Acte clair means that the provision and its interpretation are obvious as to leave no room for doubt and can be deduced from the existing case law.Google Scholar

92 See for instance Cases: II SA/GI 324/10 of 11 August 2010, VAC in Gliwice, I SA/Lu 743/09 of 26 February 2010, VAC in Lublin, II OSK 1199/09 of 5 November 2009, SAC in Warsaw., III SA/Wa 82/08 of 17 April 2008, VAC in Warsaw. See also Stanisław Biernat & Piotr Wróbel, Stosowanie prawa Wspólnoty Europejskiej w polskim sądownictwie administracyjnym (The application of EC law by the Polish administrative judicature) in Studia Prawno-Europejskie (Studies on European law) 7 (Michat Seweryński ed., 2007).Google Scholar

93 See Case C-313/05, Maciej Brzeziński v. Dyrektor Izby Celnej w Warszawie, 2007 E.C.R. I-513. For a more detailed overview of the Brzeziński case and other cases referred by Polish courts see Gawlik & Grzeszczak supra note 83, at 55-60.Google Scholar

94 See the order of the ECJ in Case C-168/06 Ceramika Paradyż sp. z o.o. v. Dyrektor Izby Skarbowej w łodzi, 2007 E.C.R. I-00029. The question was referred by VAC in łódź. For the critique of the way the ECJ proceeded with the respective question, i.e. refused to rule on the issue since the alleged irregularity took place before the accession, see Nina Półtorak, Ratione temporis application of the preliminary rulings procedure, 45 CMLR 1357, 1372 (2008) who argues that the decision of the ECJ was surprising and incorrect on several points but also has detrimental effect on national courts in new member states since it can discourage them from referring their questions.Google Scholar

95 EC Directive 77/388 of 17 May 1977, O.J. 1977 L 145/1 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, with amendments, also known as the VAT directive.Google Scholar

96 See Cases C-25/07, Alicja Sosnowska v. Dyrektor Izby Skarbowej we Wrocławiu, Ośrodek Zamiejscowy w Wałbrzychu, 2008 E.C.R. I-05129, - the national provisions were found to be in breach of EU law C-414/07, Magoora sp. z o.o. v. Dyrektor Izby Skarbowej w Krakowie, 2008 E.C.R. I-10921 – the national provisions were not in conformity with EU law, C-426/07, Dariusz Krawczyński v. Dyrektor Izby Celnej w Białymstoku, 2008 E.C.R. I-06021 - the national provisions in question were in principle compatible with EU law provided that conditions stipulated in the earlier Brzeziński ruling were fulfilled.Google Scholar

97 Case C-502/07, K-1 sp. z o.o. v. Dyrektor Izby Skarbowej w Bydgoszczy, 2009 E.C.R. I-00161. The national provisions were held compatible with EU law.Google Scholar

98 Case C-544/07, Uwe Rüffler v. Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu, 2009 E.C.R. I-03389. The court found that national legislation was incompatible with the EC Treaty.Google Scholar

99 Case C-314/08, Krzysztof Filipiak v. Dyrektor Izby Skarbowej w Poznaniu, 2009 E.C.R. 00000. The national provisions were found to be incompatible with the EC Treaty.Google Scholar

100 See judgment of the Constitutional Tribunal on social security and healthcare insurance contributions paid abroad of 7 November 2007, K 18/06 in which the Tribunal held that Art.27b(1) of the Law of 26 July 1991 on income tax payable by natural persons under which the right to a reduction of the income tax by the amount of compulsory health insurance contributions is restricted to contributions paid on the basis of provisions of national law is in breach of Art. 32 and 2 of the Polish Constitution.Google Scholar

101 Filipiak, supra note 99, para. 85.Google Scholar

102 See case I SA/Po 1006/09 of 14 January 2010, VAC in Poznan.Google Scholar

103 Cases C-441/08 Elektrownia Pątnów II sp. Zoo v. Dyrektor Izby Skarbowej w Poznaniu, 2009 E.C.R. I-10799 –national provisions were found at variance with EU law; C-188/09 Dyrektor Izby Skarbowej w Białymstoku v. Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. J, 2010 E.C.R. 00000 – national provisions were found compatible with EU law; C-222/09 Kronospan Mielec sp. z o. o. v. Dyrektor Izby Skarbowej w Rzeszowie – pending; C-438/09 Bogusław Juliusz Dankowski v. Dyrektor Izby Skarbowej w łodzi, 2010 E.C.R. I-0000; C-395/09 Oasis East sp. z o.o. v. Minister Finansów, – pending.Google Scholar

104 Case C-522/08, Telekomunikacja Polska SA w Warszawie v. Prezes Urzędu Komunikacji Elektroniczne, 2010 E.C.R. 00000, national provisions were found compatible with EC Directive 2002/21/EC of 7 March 2002, O.J. 2002 L 108/33 but incompatible with EC Directive 2005/29/EC of 11 May 2005, O.J. 2005 L 149/22.Google Scholar

105 It was yet clear that both references of 9 April 2010, which originated from the same chamber of the SAC, could have been collated since they both concerned the problem of interpretation of EC Directive 2006/112/EC of 28 November 2006, O.J. 2006 L 347/1 and EC Directive 77/288/EEC of 17 May 1977, O.J. 1977 L 145/1. Both references were later joined by the order of the ECJ on 21 June 2010 in Case C-180/10 and 181/10, Jarosław Słaby v. Ministrowi Finansów and Emilian Kuć, Halina Jeziorska-Kuć v. Dyrektor Izby Skarbowej w Warszawie, -pending.Google Scholar

106 EC Council Directive 2006/112 of 28 November 2006, O.J. 2006 L 347/1 on the common system of value added tax. Reference in Case 280/10 Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz (a partnership) v. Dyrektor Izby Skarbowej w Poznaniu, - pending.Google Scholar

107 Decision in case II FSK 2130/08 of 26 May 2010, SAC in Warsaw, not assigned a reference number yet.Google Scholar

108 EC Directive 69/335/EEC of 17 July 1969, O.J. 1969 L 249/25 concerning indirect taxes on the raising of capital. Reference in Case C-212/10, Logstor ROR Polska Sp. z o.o. v. Dyrektor Izby Skarbowej w Katowicach, - pending.Google Scholar

109 De S.-O.-L'E Lasser, supra note 79. Whereas the VAC in Cracow in Case I SA/Kr 147/09 of 3 April 2008 decided to set aside the national legal provisions which were held incompatible with EU law and apply the directly effective provisions of 6th VAT Directive, other VACs held that the national provisions might still be applicable by virtue of the so-called standstill proviso included in Art.17 of the respective Directive – see I SA/Wr 969/08 of 19 February 2009, VAC in Wrocław or I SA/OI 59/09 of 12 March 2009, VAC in Olsztyn.Google Scholar

110 Discrepancies as to how the ruling of the Court should be interpreted and applied appeared even within the same VAC as it happened in cases I SA/Gd 570/08 of 16 October 2008, VAC in Gdansk and I SA/Gd 330/08 of 5 August 2008, VAC in Gdansk.Google Scholar

111 On the problem of procedural aspects of the preliminary ruling question in administrative proceedings see Maciej Szpunar, Procedura prejudycjalna z perspektywy unormowań kodeksu postępowania cywilnego oraz prawa o postępowaniu przed sądami administracyjnymi (The preliminary ruling from the perspective of the code of civil procedure and the law on the proceeding before administrative courts) in Pytanie Prejudycjalne W Orzecznictwie Ets. Funkcjonowanie Procedury Prejudycjalnel W Polsce (Preliminary Question In the Jurisprudence of the ECJ. Functioning of the Preliminary Ruling Procedure in Poland) 185 (Cezary Mik ed., 2006).Google Scholar

112 The proceedings are stayed on the basis of art. 125 para. 1 point 1 of the Act on proceedings before administrative courts which allows the court to ex officio stay the proceedings provided that giving a judgment is dependent upon another legal proceeding or art. 124 para 1 point 5 of the respective act which allows courts to stay the proceeding in order to refer a preliminary question to the Constitutional Tribunal.Google Scholar

113 Supra, note 6 and 7.Google Scholar

114 From Gawlik, Katarzyna & Grzeszczak, Robert, Pytania prejudycjalne polskich sądów (The preliminary questions of Polish courts), 38 EPS 55, 55 (2008).Google Scholar

115 The Czech Supreme Administrative Court has resorted to the procedure five times in cases: C-233/08, Milan Kyrian v. Celní úřad Tábor, 2010 E.C.R. 00000, C-299/09, DAR Duale Abfallwirtschaft und Verwertung Ruhrgebiet GmbH v Ministerstvo životního prostředí, - removed from the register, C-339/09, Skoma-Lux s. r. o v. Celní ředitelství Olomouc, 2010 E.C.R. 00000, C-393/09, Bezpečnostni softwarová asociace – Svaz softwarové ochrany v. Ministerstvo kultury, 2010 E.C.R. 00000, C-399/09 Marie Landtová v. Česká správa sociálního zabezbečení, 2010 E.C.R. 00000. The Bulgarian Administrative Supreme Court has resorted to the procedure three times in cases: C-2/09, Peter Dimitrov Kalinchev v. Regionalna Mitnicheska Direktsia — Plovdiv, 2010 E.C.R. 00000, C-546/09, Aurubis Balgaria v. Nachalnik na Mitnitsa, - pending, C-203/10, Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna v. Auto Nikolovi OOD, 2011 E.C.R. 00000. The Supreme Administrative Court of Lithuania resorted to the procedure three times in cases: C-63/06, UAB Profisa v. Muitinės departamentos prie Lietuvos Respublikos finansų ministerijos, 2007 E.C.R. I-03239, C-119/08, Mechel Nemunas UAB v. Valstybinė mokesčių inspekcija prie Lietuvos respublikos finansų ministerijos, 2009 E.C.R I-00012, C-295/10 Petras Girinskis and Laurynas Arimantas Lašas v. Municipal Council of the District of Pakruojas, the Šiauliai Centre for Public Health and the Šiauliai Regional Department for Environmental Protection, - pending. The legal systems of the remaining new Members do not provide for a separate administrative jurisdiction.Google Scholar

116 See Bartosiewicz, Adam, Efektywno⋅i Prawa Wspólnotogewo W polscena Prykładzie Vat (The effectivness of Community law in Poland – case of VAT) 58 (2009).Google Scholar

117 This has also been suggested by Miąsik, supra note 57, at 382.Google Scholar

118 At the same time, the author would like to stress that the vivid presence of EU law in the jurisprudence of the Polish administrative courts does not imply that the same situation takes place with regard to the jurisprudence of the common courts.Google Scholar

119 See for instance judgments: VII SA/Wa 492/10 of 5 July 2010, VAC in Warsaw, III SA/Wa 33/10 of 21 July 2010, VAC in Warsaw, III SA/Wa 952/10 of 14 July 2010, VAC in Warsaw.Google Scholar

120 See also Kühn, supra note 7, at 576.Google Scholar

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