Why the new physical interpretations of the reactive power on terms of the CPC power theory is not true?

The electric energy transfer in electrical circuits has been analyzed and described in this paper. The obtained results show that prof. Czarnecki a new definition of the reactive power, presented in (Czarneeki, 2005) is not true. Electrical energy transferred from the source to the reactive load is converted into magnetic/electric field energy and than such energy is transferred back to the source. Chosen electric circuit with time-variant load is analyzed and results show that the reactive power Q is indeed associated with energy oscillation. However, there is a problem how to calculate the powers in circuits with time-variant loads.