Which body may ask the court to cancel a taxpayer's transaction, and what kinds of transaction does that power reach?
General information · Not legal advice
Material to check
In a practice file of this kind we read the papers showing that compulsory collection was under way, the deed or other instrument recording the taxpayer's disposition of property, and the petition the competent tax office director lodged with the court, since each bears on who acts, when, and against what act.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision as written: the competent tax office director, when conducting compulsory collection, may petition the court for cancellation and restoration of a fraudulent act, applying the provisions on fraudulent acts and fraudulent trusts in the Trust Act and the Civil Act mutatis mutandis.
Another reading stresses what the power reaches, since it covers a disposition of property or any other juristic act with property rights as its object, expressly including a fraudulent trust under the Trust Act, so its field is broader than an outright sale and turns on whether the act was done to avoid collection of national tax.
Your judgment
How should the collection file show that the taxpayer's act was done to avoid collection of national tax rather than for another reason?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change which body may petition or which acts it covers, or if a court decision explains when an act counts as done to avoid collection.