Paweł Mikuła
THE PRINCIPLE OF PROPORTIONALITY IN VAT – ANALYSIS OF CJEU CASE LAW
Summary
The aim of this paper is to illustrate the detailed analysis of rulings of CJEU regarding VAT in which the principle of proportionality played significant role. The analysis was conducted having in regard some auxiliary research questions concerning the principle of proportionality. It was not the aim of this article however to present some general background on the principle of proportionality nor it was to draw general conclusions from the analysis of the case law. This was done in another, parallel publication of the author.