Constitutional Court's Judgements
The main task of the Constitutional Court is the control of hierarchical compliance of legal norms, and so deciding on whether the lower legal standards are consistent with the legal standards of higher order (and in particular with the Constitution), and if necessary eliminating the standards inconsistent with the applicable law system.
All rulings of the Constitutional Court "shall be universally binding and final" (Article 190 paragraph 1 of the Constitution). This means, that there is no way to appeal against the decision, and the judgment is binding, which shall give rise to execution for all the recipients (has effects erga omnes).
Article 190 paragraph 4 of the Constitution introduces as a general rule that the judgment of the Constitutional Court about non-compliance with the Constitution, an international agreement or an Act of controlled normative act (provision) is "the basis for the reopening of proceedings, cancellation of the decision or other ruling on the principles and by procedures specified in the provisions applicable to that case".
In this section You will find a brief review of judgements from years 2010- 2013, and their full version in Word format, available to download.
Supreme Administrative Court's Resolutions
Law on proceedings in administrative courts stipulates, that the Supreme Administrative Court shall adopt resolutions including decisions on legal issues, which raise serious doubts in particular administrative-court case.
Only the members examining the cassation appeal or complaint may apply for that kind of resolution. Seven judges of the Supreme Administrative Court decides upon the request, however they can pass it to recognition to the full membership of the Chamber, and the Chamber can pass it to the full membership of the NSA. Resolutions decisive about legal issues in particular case bound absolutely. The doctrine assumes that they are binding not only in this case.
In this section You can find a brief review of resolutions from years 2010- 2013, and their full version to download in Word format.
General Interpretations of Minister of Finance
The primary function of general interpretations issued by the Minister of Finance is to shape the correct interpretation and the harmonization of the practice of using tax law by tax authorities and tax inspection authorities. THerefore, a condition of issuing the general interpretation by the Minister of Finance is a diversity of application of tax law by the tax authorities or tax inspection authorities. In this field, the legislator requires the Minister of Finance to take under consideration the jurisdiction of courts, of Constitutional Court and of Court of Justice of the European Union.
We have developed for You an overview of all issued general interpretations, divided into the following groups: