The compliance of selected Polish regulations concerning taxation of pensions with European Union law

Abstract

Poland joined the European Union on 1 May 2004 and one of the conditions of integration was an implementation of European Union law. In Poland the problems occurred in the field of taxation of pensions. The aim of this article is to present respective legal actions taken before Polish administrative courts, the Constitutional Court and the European Court of Justice concerning the issue of compliance of Polish provisions regarding taxation of pensions with European Union law.