Skarga pauliańska w ochronie wierzytelności publicznoprawnych
Fraudulent transfer and the defence of legal debt claim

Summary/Abstract: The aim of this article is to analyze the admissibility of the actio Pauliana for the protection of public debts. These considerations are based mainly on judicial decisions madeby common courts, the Constitutional Court as well as on the author’s own observations. This article focuses on a situation where debtors intentionally lead to their insolvencyand thus render it impossible for the public creditors to recover their debts. Inspite of the fact that courts initially dismissed the possibility of applying the provision of the civil law to protect public debts, they changed their stance following the Constitutional Court judgment passed in 2000. Since then, the protection of public creditors has been considered to be admissible under the civil law. Such an approach was justified by turning public creditors into the subjects of the civil law. Therefore, public creditorsare protected by the civil law if there are no public instruments available to them. Hence, the admissibility to apply an actio Pauliana in this case does not stand in oppositionto the ban to use an analogy in the tax law as well as to the principle of in dubio pro tributario as the ban mentioned above refers to the scope of taxation, whereas theinvoked principle only to the conduct of tax proceeding. Moreover, it is irrelevant that the institution of the actio Pauliana was not regulated in the Tax Ordinance Act as it was considered improper to repeat the provisions of the articles 527–534 of the CivilCode in the Tax Ordinance Act or to include the provisions referring to the actio Pauliana thereinto.

• Details
• Contents