Alekberova, N. N. The Problems of Legal Qualification of Stimulated and Fraudulent Deals in Civil Law

Abstract: The article studies and analyzes the main problems related to stimulated and fraudulent deals. In particular, it discusses the procedure for acknowledging certain deals as stimulated or fraudulent, a number of parties who can apply for a deal to be acknowledged as invalid based on its stimulated or fraudulent nature as well as the action limitation for stimulated and fraudulent deals. It is stated that the circumstances proving the nullity of stimulated or fraudulent deals should be viewed and confirmed by judicial process. At the present time, the tax authorities’ right to add taxes by non-judicial means can be considered to be a direct infringement of a taxpayer’s right and tax authorities can take an advantage of it by considering certain deals to be stimulated or fraudulent. Moreover, it is suggested that the action limitation period should start on the day when a claimant learns or is supposed to learn about arising of certain circumstances that create grounds for considering deals to be void.

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