SKUTKI WADLIWOŚCI CZYNNOŚCI CYWILNOPRAWNEJ W ŚWIETLE USTAWY O PODATKU OD CZYNNOŚCI CYWILNOPRAWNYCH
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Date
2008
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Wydział Prawa i Administracji UAM
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CONSEQUENCES OF DEFECTIVE ACTS IN TAX ON CIVIL LAW TRANSACTIONS IN RESPECT OF ACTS REGULATED IN CIVIL LAW
Abstract
The paper distinguishes four types of sanctions for defective acts in civil law that have been
traditionally described in the civil law literature: (1) (absolute) invalidity of the act, (2) relative
invalidity o f the act (challengeability), (3) suspended ineffectiveness of the act in law, and (4) relative
ineffectiveness of the act in law.
Tax on civil law transactions is not payable in the case of acts in law which have been found
absolutely invalid. The collected tax may be recovered on condition that the legal consequences of the
statement of will have been waived (relative ineffectiveness). The tax obligation for acts performed
under civil law regulations arises only when such an act has been confirmed by a third party. In the
absence of a confirmation, the tax obligation will not arise. However, at the time when an act is being
performed and it has been found relatively ineffective, the tax obligation holds as provided in general
terms and conditions, although it is not bound to be recovered when the effectiveness of the act has
been challenged.
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Ruch Prawniczy, Ekonomiczny i Socjologiczny 70, 2008, z. 1, s. 133-144