Abstract

Interpretation of EU law in preliminary rulings of the Court of Justice of the European Union binds every authority in any corresponding factual and legal state. If such a ruling undermines interpretation adopted by the tax authority of EU law implemented to national legal order it may constitute a basis for resumption of tax proceedings. Along with the decision regarding case C-189/18, many taxpayers searched for a chance to resume, within resumption proceedings, decisions that determine the level of tax liability regarding goods and services tax. However, their demands are without merit.