Problems of Crossing and Delimitation of Civil Law and Tax Law
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Abstract
The present article contains a brief analysis of some chosen points, when civil and tax law is crossed. The problems that come when the same social relationships are valuing from two different positions: civil law and tax law are discussed from various positions.
The authors state that it is not easy to delimitate civil and tax law when talking about the same legal relation. Some problems arise when it is tried to part the regulation fields of the mentioned branches of law. For instance, the legal transaction by norms of civil law can be acknowledged illegal by tax law. That’s why tax administrator has a right to an instrument, which could help him to prevent from fraudulent taxpayers. This instrument is established in the 69th Article of Law on tax administration. Also it is stated that one of the main conditions to change tax burden in this situation is an aim to get tax benefit. When there is no aim to get any tax benefit, tax administrator can’t replace tax burden even if tax benefit is got. Tax administrator could gain the right to correct tax burden only if it is proven that the main aim of a transaction was to get any tax benefit.
So that is why the possibility estimating the same juridical fact in separate versions according to the branch of law (civil or tax law) is justifiable. Tax administrator hasn’t duty to litigate a transaction in civil court when adjusting tax consequences of this transaction. Tax administrator hasn’t duty to correct consequences of a transaction if it is illegal by civil law as well.
It is stated that it is impossible to make a presumption of priority of tax law against civil law or vice versa in the article. These branches of law are independent, detached and equal.
The question where are the borders of the tax and civil law must be solved according to the specifics of appreciable relationship. The civil norms can be applied in tax law only in two cases. Firstly, is has to be stated the gap in tax regulation. Secondly, it has to be stated the necessity to value the concrete social relationships by civil law.
The commonly rising problems are deeply analyzed; the ways to solve them are suggested. In addition, the authors propose the potential opportunities to change legal regulation.
The authors state that it is not easy to delimitate civil and tax law when talking about the same legal relation. Some problems arise when it is tried to part the regulation fields of the mentioned branches of law. For instance, the legal transaction by norms of civil law can be acknowledged illegal by tax law. That’s why tax administrator has a right to an instrument, which could help him to prevent from fraudulent taxpayers. This instrument is established in the 69th Article of Law on tax administration. Also it is stated that one of the main conditions to change tax burden in this situation is an aim to get tax benefit. When there is no aim to get any tax benefit, tax administrator can’t replace tax burden even if tax benefit is got. Tax administrator could gain the right to correct tax burden only if it is proven that the main aim of a transaction was to get any tax benefit.
So that is why the possibility estimating the same juridical fact in separate versions according to the branch of law (civil or tax law) is justifiable. Tax administrator hasn’t duty to litigate a transaction in civil court when adjusting tax consequences of this transaction. Tax administrator hasn’t duty to correct consequences of a transaction if it is illegal by civil law as well.
It is stated that it is impossible to make a presumption of priority of tax law against civil law or vice versa in the article. These branches of law are independent, detached and equal.
The question where are the borders of the tax and civil law must be solved according to the specifics of appreciable relationship. The civil norms can be applied in tax law only in two cases. Firstly, is has to be stated the gap in tax regulation. Secondly, it has to be stated the necessity to value the concrete social relationships by civil law.
The commonly rising problems are deeply analyzed; the ways to solve them are suggested. In addition, the authors propose the potential opportunities to change legal regulation.
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Authors retain copyright of their work, with first publication rights granted to the Association for Learning Technology.
Please see Copyright and Licence Agreement for further details.
