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Polish, German And French Examples Of The Application Of Actio Pauliana To Tax Obligations. Reflections On The Sense Of The Division Into Public And Private Law

Author

Listed:
  • Rafal Szczepaniak

    (Faculty of Law and Administration, Adam Mickiewicz University, Poznan, Poland)

  • Marcin Krzymuski

Abstract

The inspiration to write the article was the judgment of the Polish Constitutional Tribunal of 2018 confirming the possibility of applying Actio Pauliana to tax obligations. This issue is focused on typical problems for the application of private law in the public sector. It is, among other things, the sense of division into public and private law. Actio Pauliana is included in private law, while tax law is included in public law. The author agrees with the ruling of the Polish Constitutional Court. He is an opponent of overestimating the importance of division into public and private law. The article uses the formal-dogmatic method as well as the comparative law method. The author also discusses the legal status in France and Germany in this respect.

Suggested Citation

  • Rafal Szczepaniak & Marcin Krzymuski, 2019. "Polish, German And French Examples Of The Application Of Actio Pauliana To Tax Obligations. Reflections On The Sense Of The Division Into Public And Private Law," Perspectives of Law and Public Administration, Societatea de Stiinte Juridice si Administrative (Society of Juridical and Administrative Sciences), vol. 8(1), pages 5-23, May.
    • Handle: RePEc:sja:journl:v:8:y:2019:i:1:p:5-23
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    More about this item

    JEL classification:

    • K15 - Law and Economics - - Basic Areas of Law - - - Civil Law; Common Law
    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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