Functioning of Administrative Judiciary in the Context of Economic Changes

Functioning of Administrative Judiciary in the Context of Economic Changes

Janusz-Pohl, Barbara; Gajewski, Dominik

Peter Lang AG

09/2024

198

Dura

9783631919118

Pré-lançamento - envio 15 a 20 dias após a sua edição

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Table of Contents





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List of Abbreviations


Introduction


1. Judicial Control of Public Administration as a Component of the Institutional Environment of the Economy


2. Administrative Judiciary between 2004 and 2022: Statistical Analysis


3. Tax Complaints (611) - Analysis of Microdata


4. "Demand" for Resolution of Disputes by the Administrative Court: From the Number of Cases to the Disputed Value


5. Dispute over the Method of Interpreting Tax Law. Comparative Analysis of the Interpretative Strategy for Recognizing the So-Called Difficult Cases in the Case Law of the Constitutional Tribunal and the Supreme Administrative Court


7. Impact Assessment of a Legal Act (IALA) as a Source Revealing the Legislative Objective in the Interpretation of Tax Law


8. The Impact of the Preliminary Ruling Procedure on the Consideration of Economic Reality by Administrative Courts in the Interpretation of Tax Law


Conclusion


References
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Administrative; administrative courts; Barbara; Changes; CIT; Context; Dominik; Economic; economic analysis of law; Functioning; Gajewski; Janusz; Judiciary; Justice; Pohl; tax; tax audit; tax law