Abstract EN:

The tax payer doesn't get the release of the direct taxes charged on a nullified contract because the retroactivity of annulment can't wipe out the chargeable event constitued by the economic wealth arising from the contrat. The ground of annulment doesn't have an impact on the way the tax law is applied but, when a contract is soiled by non-existence, no economic wealth on which tax can be levied arises from it. The tax authority can put aside an irregular act that the tax player wants to take advantage of for the indirect tax charged on an another act to be reduced. Concerning the administrative proceedings of tax adjusment, the notion of non-existence has not a big role to play because the tax adjustment procedure affords many safeguards to the tax payers. In enforcement proceedinngs for the recovery of the tax debt, the notion of non existence is important because it obliges the tax collector to comply with safeguards that have not been afforded to the tax payers by legislation