1. See also Kühn, supra note 7, at 576.
2. This has also been suggested by Miąsik, supra note 57, at 382.
3. Supra, note 6 and 7.
4. The proceedings are stayed on the basis of art. 125 para. 1 point 1 of the Act on proceedings before administrative courts which allows the court to ex officio stay the proceedings provided that giving a judgment is dependent upon another legal proceeding or art. 124 para 1 point 5 of the respective act which allows courts to stay the proceeding in order to refer a preliminary question to the Constitutional Tribunal.
5. De S.-O.-L'E Lasser, supra note 79. Whereas the VAC in Cracow in Case I SA/Kr 147/09 of 3 April 2008 decided to set aside the national legal provisions which were held incompatible with EU law and apply the directly effective provisions of 6th VAT Directive, other VACs held that the national provisions might still be applicable by virtue of the so-called standstill proviso included in Art.17 of the respective Directive – see I SA/Wr 969/08 of 19 February 2009, VAC in Wrocław or I SA/OI 59/09 of 12 March 2009, VAC in Olsztyn.