Piotr Skalimowski
Tax consequences of invalidity of an act in the law
Summary
This article applies to issues of tax consequences of nullity of legal transactions on the value added tax, income taxes and the tax on private law transactions. The author analyzes the various legal arrangements relating to civil penalties title. Reference points for discussion are mostly views of doctrine and the jurisprudence of administrative courts and the EU Court of Justice. The main problem, causing a number of discrepancies is the interpretation of the concept of "acts that can not be legally effective contract."