Remembering that preliminary
In the case of sales contracts - as civil law transactions, pursuant to Art. section point letter a upcc – tax liability for civil law transactions arises at the moment of their conclusion. In a situation where the contract is voluntarily terminated by unanimous declarations of will of the parties to the contract, pursuant to Art. section point of the Act on Civil Procedure Code, that the tax obligation arose at the moment of execution conclusion of the contract. The moment that determines the occurrence of tax.Liability in the tax on civil law transactions in the case of preparing a notarial deed is only the moment of concluding the sales contract by signing it in person by both parties. in the judgment of the Supreme phone number list Administrative Court of April , , ref. no. act I refund of tax on civil law transactions due to the invalidity of the contract does not give the possibility of applying for a refund of interest on the amount of tax paid, because the regulations governing the institution of the refund do not provide for the possibility of calculating and refunding interest in a situation where the tax on civil law transactions is due on the day it is collected.
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The refund is not an overpayment within the meaning of the provisions of the Act of August , - Tax Ordinance consolidated volume: Journal of Laws of , item . Therefore, withdrawal from the contract does not justify the refund of properly calculated and paid tax on civil law transactions. At the same time, even subsequent termination of a validly concluded contract as a result of unanimous declarations of the parties does not entitle the taxpayer to claim a refund of correctly calculated and paid tax. However, it is worth agreements and agreements obliging to transfer ownership do not have any effects under the Civil Code Act.
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