Skuteczność czynności prawnej a ocena ważności umowy w świetle art. 199a Ordynacji podatkowej

• Authors: Maja Chodacka
• Languages of publication: PL

Abstracts

EN

Based on art. 56 k.c. (Polish Civil Code) legal act brings not only results which are mentioned there, but also ones that are named in the legislation, rules of social cohabitation and certain practice. What is the most essential element of every legal act is will statement. The institution of judicial establishing of existence or non existence of legal relation or law, which is based on art. 1891 k.p.c. in connection with art. 199a § 3 General Tax Act (1997), with action from tax institution, was created for correct establishing course of legal incidents. In consequence it causes right judgement of taxpayer's action tax results. Pressing charges to ordinary court according to establishing based on art. 199a § 3 General Tax Act (1997), happens when after legal proceeding, there are doubts referring to existence or non existence of this legal relation or law. The subjects of establishing can only be laws and law relations not establishing facts. There are no legal reasons for claiming of establishing existence or non existence this legal relation or law, according to art. 199a § 3 General Tax Act (1997), when the subject of tax appraisal is content of acts of will which creates existing (causing legal results) legal relation.

Keywords

EN

legal action, validity of contract

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 4
• Pages: 43-56

Contributors

author

Maja Chodacka