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Reading the Tea Leaves: The Polish Constitutional Tribunal and the Preliminary Ruling Procedure

Published online by Cambridge University Press:  06 March 2019

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The main purpose of the preliminary ruling procedure is to prevent divergences in judicial decisions applying European Union (EU) law and to ensure the uniform interpretation of EU legal provisions across Member States. The procedure, introduced in the Founding Treaties, has provided a platform for the Court of Justice of the European Union (hereafter, the ECJ or the CJEU) to deliver seminal judgments that have progressively defined the relationship between national and EU legal systems, among others. The procedure has also helped the ECJ to develop fundamental principles of EU law, including direct effect, indirect effect (i.e., the interpretation of national law in line with directives) and primacy. Being one of the most important aspects of the EU judicial system, the procedure provided by Article 267 of the Treaty on the Functioning of the European Union (hereafter, TFEU) has had an immense impact on the harmonious development of EU law and the way in which national courts and EU courts interact and communicate.

Type
Part Three
Copyright
Copyright © 2015 by German Law Journal GbR 

References

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1) the conformity of statutes and international agreements to the Constitution;2) the conformity of a statute to ratified international agreements whose ratification required prior consent granted by statute;3) the conformity of legal provisions issued by central State organs to the Constitution, ratified international agreements and statutes;4) the conformity to the Constitution of the purposes or activities of political parties; 5) complaints concerning constitutional infringements, as specified in Article 79, para. 1.” Google Scholar

22 The Act of 23 January 2004 on excise duty (Journal of Laws (Dz.U.) No. 29, item 257, as amended).Google Scholar

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31 Similarly to, among others, the German Federal Constitutional Court (ultra vires doctrine and the constitutional identity review) and the ICC (controlimiti concept).Google Scholar

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36 Statement of the German FCC from 22 October 1986, sign. 2 BvR 197/83.Google Scholar

37 Bosphorus Airlines v. Ireland, App. No. 45036/98, (Jan. 30, 2005), http://hudoc.echr.coe.int/.Google Scholar

38 Point 8.5 of the judgment.Google Scholar

39 Point 8.5 of the judgment.Google Scholar

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41 See Markéta Navrátilová, The Preliminary Ruling before Constitutional Courts; Clelia Lacchi, The Obligation of National Courts of Last Instance to Make a Reference For a Preliminary Ruling to the Court of Justice of the EU as a Constitutional Guarantee, in this Special Issue.Google Scholar

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43 2005 O.J. (L 117) 1.Google Scholar

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46 The ECJ concurred with the PCT's view on the lack of differentiation of legal situation among Polish nationals working abroad. Concomitantly, it pointed out that what had to be compared was the situation of Polish nationals who resided in Poland and pursued their economic activity in Poland with the situation of Polish nationals who resided in Poland but pursued their economic activity in another Member State. According to the ECJ, the taxation of both groups should be conducted by applying the same rules of tax deduction. As a result, the Court, by answering to the first preliminary question, stated that provisions of Polish tax law violated the freedom of establishment and freedom to provide services under Arts. 43 and 49 of the EC Treaty. See Przemysław Miktaszewicz, Pytanie prejudycjalne do TS oparte na wadliwej wykładni prawa krajowego dokonanej przez sąd pytający (w kontekście wpływu odroczenia przez TK terminu utraty mocy obowiązującej niekonstytucyjnych przepisów krajowych na skuteczność prawa UE) – glosa do wyroku WSA w Poznaniu z 14.01.2010 r. (I SA/Po 1006/09), 10 Europejski Przegląd Sądowy 41 (2011); Kustra, Aleksandra, Odroczenie przez TK mocy obowiqzującej przepisu niezgodnego z prawem UE – glosa do wyroku TS z 19.11.2009 w sprawie C–314/08 Krzysztof Filipiak v. Dyrektor Izby Skarbowej w Poznaniu, 6 Europejski Przegląd Sądowy 34–40 (2012).Google Scholar

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53 “(4) Animal welfare is a Community value that is enshrined in the Protocol (No 33) on protection and welfare of animals annexed to the Treaty establishing the European Community (Protocol (No 33)). The protection of animals at the time of slaughter or killing is a matter of public concern that affects consumer attitudes towards agricultural products. In addition, improving the protection of animals at the time of slaughter contributes to higher meat quality and indirectly has a positive impact on occupational safety in slaughterhouses.”Google Scholar

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57 More precisely, the Commissioner applied for the declaration of Items 72, 73, 74 and 75 of Schedule 3 to the VAT Act read in conjunction with Article 41(2) VAT Act, and Items 32, 33, 34 and 35 of Schedule 10 to the VAT Act read in conjunction with Article 41(2) VAT Act, as incompatible with Article 32 of the Constitution read in conjunction with Articles 84 and 2 of the Constitution, to the extent these provisions excluded the application of reduced rates of VAT to digital books and other electronic publications.Google Scholar

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60 2009 O.J. (L 116) 18.Google Scholar