Provisional Measures Against EU Member States in the light of the Białowieża Forest case

Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, within the research topic undertaken, is to verify the research hypothesis, according to which the taxpayer’s transfer of funds to an unauthorized employee of a tax authority, confirmed by a receipt, cannot be considered as payment of the tax. The study analyzes the above-mentioned issues on the basis, above all, of the provisions of Polish tax law, which do not define the concept of tax payment, although they indicate the forms of payment. In order to get a broader perspective on the subject matter, the author analyzed selected regulations concerning the above-mentioned issues in Hungary and Ukraine.

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Sprawa Puszczy Białowieskiej Przed Trybunałem Sprawiedliwości Unii Europejskiej – Uwagi Z (Odpowiedniej) Perspektywy Czasu

Perkowski

Zoń

2021

Studia Iuridica

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The judgment of the Court of Justice of the European Union of 17 April 2018 in Case C-441/17 (failure of a Member State to fulfil obligations), brought by the European Commission against Poland, concerning “logging” in the Białowieża Forest, was widely reported in the media and on the scientific forum (naturally, also in the doctrine of international and European law). Analysing this decision and referring to the jurisprudence and achievements of the doctrine, commentators cautiously (but, in essence, not always correctly) indicated what decisions and actions constituted the basis of this dispute, which ultimately led to Poland’s defeat before the Court, considering the judgment an end to the case and, at the same time, the canon for the subject knowledge. It should be emphasised, however, that the judgment itself did not resolve the dispute as to which model of protection of the Białowieża Forest is appropriate. In particular, it has not contributed to determining whether the previous activities of the State Forests (although it proved them formally inconsistent with EU law) were beneficial (or harmful) to the protection of the Białowieża Forest stand. By emphasising the imperfection of the situation, the authors try to constructively draw from it conclusions de lege lata and de lege ferenda.

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Provisional Measures Against EU Member States in the light of the Białowieża Forest case

Abstract: The purpose of the article is to present the specifi c relationship between the EU, which is a unique international organisation, and its Member States, which are the source

Cited by 3 publications

References 2 publications

Between biodiversity conservation and sustainable forest management – A multidisciplinary assessment of the emblematic Białowieża Forest case

Between biodiversity conservation and sustainable forest management – A multidisciplinary assessment of the emblematic Białowieża Forest case

Control of Local Tax Payments: A Comparative Law Case Study

Sprawa Puszczy Białowieskiej Przed Trybunałem Sprawiedliwości Unii Europejskiej – Uwagi Z (Odpowiedniej) Perspektywy Czasu

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