As many as 70 percent of judgments in Polish cases adjudicated by the Court of Justice of the EU are favorable to taxpayers. Mainly because the provisions of the VAT Act are still inconsistent with EU regulations in many places. This is due either to the lack of implementation of directives or to errors in their implementation. The problem, however, is that taxpayers cannot direct complaints to an EU court and bad regulations are still in force.
Source prawo.pl
