CERTAIN ASPECTS OF TAX ACCOUNTING IN RECOGNISING THE VOIDANCE OF A CONTRACT: GROUNDS FOR JURISDICTIONAL CONFLICTS

This article examines the subject of tax accounting within the context of contract invalidation, with a particular focus on the jurisdictional conflicts that arise between tax authorities and private entities. The study employs a legal analysis of court rulings and legislative provisions to investigate the public-law nature of these disputes. The purpose of the study is to clarify the role of tax authorities in challenging contracts that may be concluded without the intention of their execution, have no actual content or are aimed at obtaining illegal tax benefits, and to highlight the jurisdictional issues related to such cases. The methodology comprises a comprehensive examination of legal precedents and court rulings, thereby facilitating a thorough evaluation of the manner in which tax authorities' actions in these disputes are connected to public-law principles. The article presents a critique of the judicial misclassification of such disputes as private law matters. It asserts that these disputes should be understood within the framework of public law, given the involvement of state interests. The conclusion emphasises the necessity for a more sophisticated methodology to be employed in determining the appropriate jurisdiction in these cases. It advocates for the implementation of a legal framework that is sensitive to the public-law aspects of tax accounting disputes. The study concludes that this approach would ensure more effective protection of public interests and enhance the administration of justice in tax-related legal disputes.