On the controversy of the legal nature of the contract, the fact of its conclusion or validity

Abstract

The article focuses on some peculiarities of contracts regulating relations on the borderline with public relations, in particular, with the participation of public authorities, which result in payment of taxes and the impact of this on the property status of a party to the contract. For example, a civil contract may stipulate rights and obligations under public law, in particular, with respect to the payment of taxes. There may also be an interconnected relationship when a civil contractual obligation is followed by a tax obligation, for the breach of which the contract provides for civil liability. The author emphasizes the difference between civil and administrative contracts.
The requirements to the form of a civil contract require the signature of its parties. Accordingly, in the absence of a signature in the contract or if the contract is signed by a person other than a party to the contract, it will be unsigned, which raises the question of its invalidity or non-completion. Such consequences may have a negative impact on civil turnover. Therefore, the way to preserve the validity of the contract and to have a negative impact on the violator is to use the approach of inadmissibility of using the invalidity of the transaction contrary to the principle of good faith.
The parties to a contract have the right to recognize the relationship between them from any time prior to the conclusion of the contract. By doing so, they give the agreement retroactive effect. While this provision does not cause problems for the parties to the contract, it may have a negative impact on other persons whose rights and obligations may depend on the rights and obligations of the parties to the contract. It can also be predicted that this will affect not only third parties, but also the public obligations of the parties to the contract, in particular in the area of taxation. Such «hidden» relations for third parties, which may not have actually existed, will contribute to the destruction of legal relations, making it difficult to determine when and between whom they actually arose. Therefore, in such cases, we should proceed from the abuse of law.