Page 145 - Секретаријат за законодавство

Implementation of case law of the Court of Justice
An example of legislative changes Poland has undertaken in order to
take account of the case law of the Court of Justice is the amendment of
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the Law of 14 February 1991 on the profession of notary . The Court
of Justice issued several judgements concerning a number of Member
States in which it declared that, by imposing a nationality condition for
access to the profession of notary, those Member States infringed the
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obligations under Article 49 TFUE . Therefore article 11 of the Law on
the profession of notary has been amended in a way to enable citizens of
other Member States access to the profession in Poland.

Another example is the Law of 9 May 2008 on the reimbursement
of overpayment of excise duty paid on intercommunity acquisition or
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import of passenger vehicles . The measure has been introduced in
relation to the judgement of the Court of Justice in which the Court
declared that the rate and the calculation method for excise duty for
passenger cars purchased in another EU Member State were in breach
of EU law . The Law provides for modalities for reimbursement of
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excise duty paid in excess by individuals who purchased, in the rele-
vant period, passenger cars in another Member State. In Article 4 of
that Law a direct reference to that judgment is made.

Implementation of EU soft law

Services responsible for the legislative procedure tend to have a practical
approach towards informal documents, such as communications, recom-
mendations, guidelines, opinions, explanatory notes, etc. This approach is
based on the assumption that, although these documents are not formally
binding, in certain cases they may produce legal effects. It must be as-
sessed individually, taking into account the content, subject and aim of the
given act. In some cases it is deemed necessary to make a direct reference

52 Dz.U. 1991 Nr 22 poz. 91.
53 See e.g. Judgement of 24 May 2011, Commission v Republic of Austria (Case
C-53/08) [2011] ECR I-4309.
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Dz. U. z 2008 r. Nr 118, poz. 745.
55 BrzeziĔski v Dyrektor Izby Celnej w Warszawie (Case C-313/05) [2007] ECR
I-513.

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