- Over the two decades of Poland’s EU membership, the CJEU has ruled 84 times on Polish VAT regulations.
- Germany has the highest number of cases decided by the CJEU, followed by the United Kingdom, the Netherlands, Italy, and Poland.
- The number of cases referred to the CJEU can be influenced by factors such as the size and diversity of the economy, the importance of VAT for budget revenues, and the maturity of judges in understanding the role of the EU court. The activity of Polish courts in asking questions for a preliminary ruling when necessary is commendable.
Source MDDP
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