Odmowa dokonania czynności notarialnej sprzecznej z prawem podatkowym

A party to notarial transactions taking the form of a notarial deed is informed by a public notary of all legal effects of the transactions undertaken thereunder. Moreover, a public notary is prohibited from executing a deed that would infringe the law. The purpose of the article is to elaborate on conditions for a refusal of a public notary to execute a deed due to inconformity of a notarial transaction stated therein with the tax law. The article examines also the notion of a “notarial transaction” and that of “inconformity with the tax law”. The author relied on the analytic and dogmatic methodologies of research. Following the research it was established that a notarial transaction is any transaction assisted by a notary public that the latter recorded in a document (whether or not that document takes the form of a notarial deed). As regards the other concept, the author concludes that notarial transactions violating the tax law are those which nature undoubtedly lead to unlawful increase of the rights or obligations of the taxpayer or of the tax authority as compared with those resulting from the tax law. The conditions for a refusal of a public notary to execute a transaction violating the tax law include: doubts of a public notary as to intended tax avoidance, qualification of the envisaged notarial transaction as contrary to substantial or procedural tax law and attempted misconduct of a party to the transaction towards the tax administration. Such refusal may also be based on the ostensible character of transactions, as construed for tax purposes. As regards the de lege ferenda comments, legislative developments have been advocated that would specify in more detail the conditions for a refusal to execute a notarial transaction in case a public notary discovers inconformity of such a transaction with the tax law.