SPRZECZNOŚĆ CZYNNOŚCI PRAWNEJ Z PRZEPISAMI PRAWA PODATKOWEGO A ZASTOSOWANIE ART. 58 K.C.
CONTRADICTION OF A LEGAL ACT WITH THE PROVISIONS OF THE TAX LAW IN VIEW OF THE APPLICATION OF ARTICLE 58 OF THE CIVIL CODE

Summary/Abstract: The impact of tax law on civil law regulations is a topic that seems to have been analyzed in depth by representatives of civil law academia. Disputes related to it concerning attempts to prevent tax avoidance through the application of Art. 58 of the Civil Code by analogy, while only historical. Prima facie tax law cannot result in the application of the sanction of nullity on private law grounds. Nonetheless, there are some rulings of common courts and the Supreme Court, which ascertain the invalidity of a legal act due to contradiction with the norms of tax law. This article aims to show and evaluate such rulings.

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