FORCE MAJEURE AS A GROUND FOR EXEMPTION FROM LEGAL LIABILITY IN PUBLIC-LAW RELATIONS

Abstract

Force majeure circumstances are predominantly linked to contractual legal relations, serving as a fundamental mechanism for exemption from liability in cases of non-performance or improper fulfillment of obligations. This legal concept functions as a protective tool, ensuring that unforeseen external events do not unfairly burden parties with penalties when fulfilling their commitments becomes objectively impossible. However, force majeure is not exclusively confined to contractual matters; its relevance extends beyond agreements into other legal domains. It plays a crucial role in tax regulation, administrative law, and tort law, where compliance with legally imposed duties may be disrupted by unpredictable circumstances beyond human control.Within the sphere of tax regulation, force majeure can provide a valid legal foundation for relief from obligations, particularly in instances where financial or operational disruptions prevent taxpayers from complying with statutory requirements. Administrative law similarly acknowledges force majeure as grounds for exemption, particularly when individuals or organizations face unavoidable barriers that impede adherence to regulatory provisions. Even within tort law, force majeure may mitigate liability in cases where individuals or entities encounter external influences that render compliance unachievable or disproportionately burdensome. A key aspect in determining the applicability of force majeure lies in the necessity to demonstrate its impact. The affected party must substantiate that the unforeseen circumstances directly hindered the fulfillment of legal duties.This assessment often requires judicial or administrative review, ensuring that claims of force majeure are not employed arbitrarily to evade responsibility. Courts and legal authorities carefully evaluate each case, scrutinizing whether the circumstances truly qualify as unforeseeable and insurmountable.Furthermore, force majeure does not function as an absolute shield against accountability. Legal systems often impose conditions under which force majeure exemptions can be granted, ensuring that parties have taken reasonable measures to mitigate the impact of disruptions. Thus, while force majeure offers a crucial legal safeguard, its application is subject to rigorous verification and legal interpretation, maintaining a balanced approach to exemption from liability.