Zakres odpowiedzialności podatkowej spadkobierców i zapisobierców zwykłych – zarys problematyki

• Authors: Babiarz, Stefan

Title variants

PL

Range of tax responsibility of heirs and ordinary legatees – an outline of the issues

Abstracts

EN

This study provides an introduction to the legal succession model of heirs and legatees in tax law. The author presents this model referring to the normative context and the interpretation of law, including judicature in this matter. He indicates the conditions that must be met in order for the situation in question to comply with standards of the constitutional protection of property rights and inheritance law.

Keywords

EN

tax law; legal succession; property rights; inheritance law

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Iuridica
• Year: 2015
• Volume: 74

Dates

published

2015

Contributors

author

Babiarz, Stefan

other

Naczelny Sąd Administracyjny

Identifiers

URI

http://hdl.handle.net/11089/10414