- High Success Rate for Polish Taxpayers: According to the report “Polish tax cases before the Court of Justice of the EU 2004-2024,” 70% of decisions regarding Polish tax cases are favorable to taxpayers, with 61 out of 87 rulings resulting in victories for them, highlighting the CJEU’s significant influence in VAT and excise duty matters.
- Diminished Share of Tax Rulings: The number of Polish preliminary rulings on taxes from the CJEU constitutes 35% of all preliminary rulings issued for Poland, a decrease from 42% in the previous year. This shift reflects a record number of total rulings issued by the CJEU in 2023, affecting the percentage of tax-related cases.
- Significant CJEU Judgments in 2025: Important rulings in 2025 addressed the liability of management board members for company tax debts and clarified the autonomy of member states in determining tax preferences, reinforcing the need for Polish regulations to allow management board members to defend their rights actively in tax-related proceedings.
Source Prawo
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