Functioning of Administrative Judiciary in the Context of Economic Changes

Dominik J. Gajewski is a professor of law and the head of the Department of Tax Law at the Warsaw School of Economics. He is also a judge at the Supreme Administrative Court.

List of Abbreviations – Dominik J. Gajewski: Introduction – Roman Hauser and Marta Szustkiewicz: 1. Judicial Control of Public Administration as a Component of the Institutional Environment of the Economy – Dominik J. Gajewski and Kamil Joński: 2. Administrative Judiciary between 2004 and 2022: Statistical Analysis – Dominik J. Gajewski and Kamil Joński: 3. Tax Complaints (611) – Analysis of Microdata – Dominik J. Gajewski and Kamil Joński: 4. “Demand” for Resolution of Disputes by the Administrative Court: From the Number of Cases to the Disputed Value – Bartosz Wojciechowski and Adam Olczyk: 5. Dispute Over the Method of Interpreting Tax Law. Comparative Analysis of the Interpretative Strategy for Recognising the So- Called Difficult Cases in the Case Law of the Constitutional Tribunal and the Supreme Administrative Court – Dominik J. Gajewski and Kamil Joński: 6. Regulatory Impact Assessment (RIA) as a Source Revealing the Legislative Objective in the Interpretation of Tax Law – Roman Wiatrowski: 7. The Impact of the Preliminary Ruling Procedure on the Consideration of Economic Reality by Administrative Courts in the Interpretation of Tax Law – Dominik J. Gajewski: Conclusion – References