On Certain Points of Discussion Regarding Relative Nullity Under Article 216 of the Tax and Social Insurance Procedure Code
DOI:
https://doi.org/10.33919/ljnbu.25.2.3Keywords:
Article 216 TSIPC, actio Pauliana, detrimental transaction, relative nullity, protection of public receivables, public creditorAbstract
The present article examines certain hypotheses of relative nullity under Article 216 of the Tax and Social Insurance Procedure Code (TSIPC) as a means of protecting the public creditor against detrimental actions of the debtor. The provision of Article 216 TSIPC aims to ensure a balance between the interests of the state as a public creditor and the subjective rights of citizens and organizations, while at the same time guaranteeing the effective collection of public receivables. The article focuses on specific legal aspects of the institute’s nature, its prerequisites, and the legal consequences of upholding the claim, as well as its relationship with Article 135 of the Law on Obligations and Contracts (the actio Pauliana), outlining certain discussion points arising from the analyzed issue.
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