Skarga pauliańska jako instrument cywilnoprawny ochrony wierzytelności publicznoprawnych

Abstract

Aim – the basic aim of this article is to present a critical analysis of the views of the supreme court concerning the permissibility of use of actio pauliana by institutional tax bodies for the purpose of recovering tax receivables.
Research method – the research method applied in the article is an analysis of the provisions of: – Constitution of the republic of poland (art. 45 § 1, art. 217);
– Convention for the protection of human rights and fundamental freedoms (art. 6); – International covenant on civil and political rights (art. 14);
– Civil code (art. 83 §1, art. 527–534);
– Code of civil procedure (art. 1, Art. 2 §3);
– Bankruptcy law act (art. 21, art. 52A, art. 53–54);
– Tax code act (art. 2 §4, art. 29 §1 and 2, art. 33 §1, art. 107 §1, §1A, §2 point 2 and 4, §3, art. 108
§ 1, §3 and §4, art. 111, art. 112, art. 114, art. 114A, art. 210 §2A, art. 239A and art. 239B);
– Act on enforcement proceedings in administration (art. 1 §1 Point 20 and art. 27C);
– Act on social security scheme (art. 31).
Result — the analysis of the provisions of law lead to the conclusion that the provisions of the tax code act contain complete legal regulations which are compatible with the constitution and which allow recovering tax receivables from third parties; whereas the supreme court’s broad interpretation of art. 2 §3 of the code of civil procedure contravenes the principle of numerus clausus of the category of third parties liable for tax liabilities of a tax-payer. It has also been demonstrated that the broad interpretation of the provisions of the civil code and the code of civil procedure in this scope leads to confusion and chaos.