Search results

1

Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn

100%

Bieluk J.

Studia Iuridica Agraria

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2011

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vol. 9

356-367

EN

The author presents currently binding regulations pertaining to exemption of inheritance and donation of a farm from inheritance and donation taxation. Since 2007 the nearest relatives have been exempted from this taxation, yet it is still imposed on further relatives and persons not related to the donor (decedent). Yet a gratuitous transfer of the farm is free from this taxation. The author focuses on the analysis of the conditions of this exemption, pointing to the lack of precision in its application. The use of taxation definition (of Agricultural Tax Statute) for specification of the conditions of exemption causes several interpretational problems. The definition of a farm, contained in the Civil Code, would be far more appropriate, as it is adjusted to the need of turnover and precisely points to the components vital for agricultural production. In author’s opinion these components should be exempted from the inheritance and donation taxation.

2

Excluding Forced Heirs due to a Lack of Personal Relationship with the Deceased in Spain in a Comparative Perspective

100%

Garcia-Teruel R. M.

Review of European and Comparative Law

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2021

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vol. 47

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issue 4

7-26

EN

Forced heirship is considered a limit on the freedom of will of the deceased in favour of intergenerational solidarity. It involves that some relatives, usually descendants, have the right to claim a share of the deceased’s assets or estate. Although recognized in most EU jurisdictions, authors discuss about the need to regulate this institution taking into account new family models and societal changes. In fact, this debate has been intensified due to the COVID-19 pandemic, which showed that several elders died alone in nursing homes without family support, and part of their assets shall be reserved to their relatives. This paper analyses the legal framework of forced heirship in Spain and examines to which extent it is possible to exclude this right due to a lack of personal relationship with the beneficiaries in view of comparative models.

3

DYSPOZYCJA WKŁADEM NA WYPADEK ŚMIERCI – ZAGADNIENIA SPADKOWE

100%

Michta D.

Eunomia – Rozwój Zrównoważony – Sustainable Development

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2020

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issue 2(99)

33-38

EN

The Banking Act provides that the amount paid as a result of disposition of contribution in case of death does not part of the inheritance of the account possessor. The subject of the article is the relationship between the disposition of contributions in case of death and inheritance law institutions. The article presents the relationship between the bank bequest and the will and presents views on the issue of whether the amount paid as a result of the disposition of a contribution in case of death should be included in the calculation of the forced portion.

4

Wykazywanie w oświadczeniu o stanie majątkowym posła składników majątku wchodzących w skład masy spadkowej

100%

Galińska-Rączy I.

Zeszyty Prawnicze BAS

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2022

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issue 3(75)

181-187

EN

In accordance with the Civil Code, upon death of a testator (inheritance opening), the heir acquires by law all rights and obligations belonging to the inheritance. If several heirs inherit, from the moment of opening of inheritance proceedings the condition of jointly inherited estate arises between them under the law. In the state of affairs analysed in the opinion, assets that have become part of the estate of a deceased should be indicated in a Deputy’s financial statements submitted after the date of opening of the inheritance proceedings (i.e. after the date of the testator’s death).

5

Ruchliwość społeczna i wzory zawierania małżeństw w Polsce

100%

Domański H.

Studia BAS

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2020

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issue 2(62)

57-72

EN

This paper presents findings on the changes in social stratification in Poland, with particular attention given to mobility and marital choices. The author begins with an overview of the concept of social mobility, i.e. shifting of individuals or other categories in social space, including its definitions, indicators, patterns and mechanisms. Next, based on a set of empirical data, the author discusses the patterns of mobility and martial choices in the aftermath of 1989 transition in Poland. Special attention is given to the analysis of the openness of Polish society, opportunities for intergenerational mobility and its consequences.

6

Glosa do wyroku Sądu Najwyższego z 28 kwietnia 2010 r. sygn. akt III CSK 143/09

100%

Witczak H.

Przegląd Sejmowy

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2020

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issue 1(156)

195–204

EN

According to the judgement of the Supreme Court, Article 445(3) of the Civil Code cannot be applied by way of analogy to the claim for legitim. An attempt to supplement Article 1002 of the Civil Code with the normative contents of Article 445(3) of the Civil Code failed completely mostly because of diverse legal character of both legitims as well as di erent purpose and ratio legis. Normative solutions with regard to the heredity of the claim for legitim accepted in Polish law (Article 1002 of the Civil Code) stir up justi able controversies. The importance of the matter is con rmed with doubts as to its constitutionality formulated both in the doctrine and judicial de- cisions. Subjective limitations as to acquisition of the claim for legitim by inheritance may result in uneven treatment of heirs depending on the way to pay the legitim the testator has chosen. The introduction of conditions of the inheritance of this claim seems illogical in view of lack of any limitations as to assignment of claims for legitim and leads to obvious systemic inconsistence.

7

Glosa do Wyroku Naczelnego Sądu Administracyjnego z dnia 5 lutego 2020 r., sygn. akt I OSK 3614/18

100%

Korzeniewska-Lasota A.

Przegląd Sejmowy

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2021

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issue 2(163)

281–293

EN

In its judgment of 5 February 2020 (Case I OSK 3614/18) the Supreme Administrative Court found that the rights of a person who left property on territories belonging to the Republic of Poland before 1945 pass to his or her heirs. The judgment under review concerns the important issue of inheritance of the right to so-called Bug River compensation and the related requirement for heirs to prove that their testator left property in the former eastern voivodeships of the interwar Polish Republic. The heir must prove that the testator, at the time of his death, fulfilled all the conditions entitling him to obtain a decision confirming his right to Bug River compensation, in particular that he was the owner of such property, which he was subsequently forced to leave behind.

8

Mitochondrial diseases

88%

Paulouskaya V.

Edukacja Biologiczna i Środowiskowa

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2014

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issue 1

12-18

EN

Mitochondria are found in every nucleated cell of the human body. The major function of these cell compartments is energy production. Mitochondria are the only orgenalles of the human cells that have their own genetic material – mitochondrial DNA, that is because of their bacterial ancestry. Mutations in the mtDNA as well as in the nuclear genome cause mitochondrial diseases, the symptoms of which are very diverse. Mitochondrial dysfunction is a common phenomenon of many disorders, also of neurodegenarative diseases.

9

Wycena nieruchomości i ruchomości wilanowskiej nieruchomości ziemskiej w okresie od ich nabycia przez Adama Branickiego w 1927 roku do początku lat 30. XX wieku

88%

Kłusek M.

Krakowskie Studia Małopolskie

|

2013

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vol. 18

43-59

EN

The fact, that movabilities and properties of Wilanów land property in the moment of buying them by Adam Branicki in 1927 should hale been evaluated at least 68 millions zloty, and not like it took part on 7,8 millions zlotys results from the researches which was carried out. It means, that under existed obligatory tax law of inheritance in that period, the amount of inheritance tax calculated from movabilities and properties of Wilanów land property for about 1 million zloty should increase at least to 11 millions zloty. Regarding, that even tax in fixe Mount wasn’t to manager by Adam Branicki. It is supposed with high probality that single increase of inharitance tax Gould involve with the necessity of immediate sail of large part of Wilanów properties.

10

Legal aspects of the use of social media accounts: current state and perspectives

75%

Nekit K.

The Lawyer Quarterly

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2020

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vol. 10

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issue 3

305-323

EN

This article analyzes the concept and legal nature of social media accounts to explore whether these can become the object of civil-law rights, particularly, an object of property or so-called virtual property rights. It examines the essence of a social media account and reveals the possibility of distinguishing specific elements in its structure. Some problems connected to social media accounts including liability for its content to the opportunity to purchase an account are investigated. The recent case law concerning business accounts is analyzed. The conclusion is made that every company should develop its own policy concerning social networks where all possible consequences connected with the rights in relation to social media accounts of the company would be specified, as there is no uniform court practice on this issue. The article also considers, whether it is possible to inherit a social media account. This takes into account approaches in various countries to the problem of determination of the post-mortem fate of digital assets, which shows a unified tendency to consider social media accounts as part of the estate transferred to the heir.

11

Dylematy w definiowaniu rodzinnych gospodarstw rolnych (na przykładzie Polski)

75%

Sikorska A.

Zagadnienia Ekonomiki Rolnej

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2014

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issue 4(341)

31-49

EN

The aim of the paper is to characterise Polish individual farms in terms of compliance of their characteristics with definition of the family farm that is used in socio-economic sciences. The main source of the analysed data were surveys conducted in intervals of several years (most recently in 2011) in the same 76 villages across Poland. The sampling of villages for the surveys was deliberately selected to make the characteristics of the analysed farms proportional to the actual structure of agricultural holdings in Poland, both at the national level and across regions. It was found that Polish individual farms (ie. those operated by natural person and with total area of agricultural land of 1 ha and more) fully meet the eligibility criteria for the group of family farms. However, the fragmentation of agrarian structures in most cases does not allow them to achieve income parity and therefore their economic functions are limited.

12

Cultural and Ethnic Determinants of Land Use and Inheritance in Romania

75%

Nemenyi A., Rossier R.

Eastern European Countryside

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2010

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vol. 16

175-194

EN

This paper aims to demonstrate some ethno-cultural specificity in land use and land inheritance by the data of the field survey carried out in four different municipalities in Romania, representing different historical regions where the ethnical composition of the regions is very different. The understanding of land management and agriculture is very different between the groups. The paper presents the data of a project which is the collaboration of a Swiss and a Romanian team in a three-year programme (SCOPES programme of Swiss National Science Foundation), in which a survey was carried out with the help of questionnaires. This was applied in a sample of 612 rural households in four municipalities. The main questions focused on land use and land inheritance as well as agriculture. The sample included two generations: the parents and their children (362), men and women. The research team looked for an answer to the question: "who are the next generation farmers in Romania and are there cultural and ethnic and also gender-based differences between rural families?" As the data show there are four different strategies applied in the four regions. In one, traditional sustainable agriculture was preserved, combined with a high rate of international migration. In another village there is a good perspective for farming, but a lot of young people are going to other sectors of activities. In the third location the former socialist cooperative was transformed into a new type of agricultural cooperative. This region has the best developmental perspectives. In the fourth region agricultural activity is maintained and the local economy also includes other types of activities which are complementary to agriculture (trade, industry and other services).

13

Otwartość polskiej struktury społecznej: 1982–2016

75%

Domański H., Mach B. W., Przybysz D.

Studia Socjologiczne

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2019

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issue 1(232)

25-63

PL

Konceptualną ramą badań nad ruchliwością jest teoria modernizacji. Stwierdza się w niej, że wzrost otwartości jest dominującą tendencją, która wynika z postępującej liberalizacji i rozwoju gospodarki rynkowej. Wbrew tym oczekiwaniom bariery ruchliwości okazują się na ogół stabilne. Ustalenia te dotyczyły głównie zachodnich demokracji. Nasza analiza jest kontynuacją tego podejścia w odniesieniu do Polski. Opierając się na danych z lat 1982–2016 wskazujemy, że po pierwsze, dokonuje się systematyczne obniżenie wpływu wykształcenia na pozycję zawodową, co przeciwdziała zwiększaniu się ruchliwości międzypokoleniowej. Po drugie, tendencja ta nie obniżyła jednak tzw. względnych szans ruchliwości, chociaż mogło to być bardziej związane z przekształceniami struktury zawodowej niż ze wzrostem otwartości barier społecznych. Po trzecie, za stabilnym charakterem wzorów ruchliwości przemawia utrzymywanie się nierówności edukacyjnych. Po czwarte, okazuje się, że w odróżnieniu od badań w innych krajach, w przypadku Polski, wyższe wykształcenie nie osłabia, ale raczej wzmacnia znaczenie dziedziczenia pozycji rodziców.

EN

This paper deals with changes in the “openness” of Polish society over a 35-year period, focusing primarily on relative mobility, with some attention to changes in absolute mobility. We disentangle intergenerational occupational association into four interrelated parts: (i) relative mobility defined by the effect of social origin on destination, (ii) the relationship between social origin and education, (iii) the net effect of education on destination, and (iv) the compositional effect of education reflected in the rising share of more educated categories in the social structure. We show that changes in social fluidity were neither systematic nor easily interpretable. While our results reveal a consistently declining association between education and occupational position, unidirectional change could not be identified in the social origin-education link and in relative mobility in terms of the association between origin and destination. The origin-destination association generally increased at higher (rather than lower) educational levels.

14

Dobrodziejstwo inwentarza po nowelizacji Kodeksu cywilnego z 2015 r. – aspekty materialnoprawne

75%

Księżak P.

Kwartalnik Prawa Prywatnego

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2015

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vol. 24

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issue 4

875-910

EN

With the passing of a new act on 20 March 2015 (effective 18 October 2015), concerning the amendment to the Civil Code and certain other acts (Dziennik Ustaw [Journal of Laws] 2015, item 539), changes were made to several regulations of liability for estate debts. The key change is the replacement of the principle of unlimited liability by that of the benefit of inventory (i.e. liability is limited to the extent of the value of the inherited assets). Within six months from the day on which the heir became aware of his appointment to inheritance, he may reject the inheritance, accept it with full liability for debts, or accept it with the benefit of inventory. In the absence of a declaration within the specified period, the result is tantamount to accepting the inheritance with the benefit of inventory. The amendment must be seen as justified, as it prevents an array of unjust rulings which could result from the passivity of the frequently unaware heirs. Simultaneously, the act introduces a new procedure (the inventory list), which will function alongside the already extant inventory of the estate, which is prepared by the court executive officer. The inventory list is a private document prepared by the heir, the legatee or the executor of the estate and does not incur any costs. The list is filed with a court and the information about the filing is published on the court’s website. The heir is obliged to pay the estate debts in accordance with the filed inventory. In this aspect also, the amendment must be seen as justified. Unfortunately, the regulations of liability for estate debts still contain numerous fundamental gaps, which may critically endanger the interests both of heirs and of the creditors of the inheritance. First and foremost, no procedures exist for the liquidation of inheritance or for calling upon the creditors. Worse still, there is no regulation of the order in which the estate debts are to be paid. The heir is liable for the payment of estate debts in due manner, but the aforesaid manner is not expressly specified. This leads to the conclusion that further, essential changes must be made to the regulations of liability for estate debts.

15

Spadek po Emilii: studium przypadku z zakresu międzynarodowego prawa spadkowego i przepływu dokumentów w Unii Europejskiej

75%

Zachariasiewicz M.

Problemy Prawa Prywatnego Międzynarodowego

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2022

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vol. 30

173-202

EN

The presented case study builds upon a fictious factual scenario involving transnational succession. It tells a story of Emilia - a national of a Member State who emigrates to another Member State, establishes a successful business and marries a national of that other State - also a women. She dies during COVID-19 pandemic and leaves an estate comprising immovables and other assets located in a number of states. The case study touches upon various legal questions arising under Regulation 650/2012, Regulation 2016/1191, and the Hague Apostille Convention. It invites the trainers and students to consider concepts such as the place of habitual residence of the deceased, the European Succession Certificate and the national instruments certifying the inheritance, as well as the will and the donatio mortis causa. It asks questions relating to the formalities that are necessarily to complete a transnational succession. Notably, it lays out a problem whether a succession in a same-sex marriage - concluded validly in one Member State - should be accepted in another Member State that does not know such a concept in its domestic law.

16

Statut spadkowy w postępowaniu dotyczącym podatku od spadku. Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 16 maja 2019 r., II FSK 1811/18

75%

Górecki J.

Problemy Prawa Prywatnego Międzynarodowego

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2021

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vol. 29

151-167

EN

The Supreme Administrative Court has correctly adjudicated that without determining which inheritance law is applicable to the inheritance from the testator, the tax authority cannot categorically claim that an heir subject to inheritance and donation tax acquired the ownership of things or rights by inheritance at the time of the testator’s death. The ruling of the Supreme Administrative Court is also an opportunity to take a broader look at the provisions of the Act of the 28th of July 1983 on inheritance and donation tax which go beyond the issues covered by this jurisdiction. That act also raises other issues the resolution of which requires the application of conflict-of-law rules or, at the very least, of the methods of qualification specific to private international law.The position adopted by the Supreme Administrative Court in this verdict should contribute to the increase of the interest of tax authorities in conflict-of-law issues. Inheritance and donation tax is a public levy with which, due to the nature of the legal events covered by it, there are cases with the so-called „foreign element”. These are also of interest to the conflict-of-law rules. When considering them, as follows from the ruling of the Supreme Administrative Court, it is necessary to refer not only to our own (Polish) provisions of civil law, but also, by applying appropriate conflict-of-law rules, to the provisions of foreign civil law.

17

Towards the maintenance nature of the legitim? Some comments on the new Polish regulation

75%

Załucki M.

Studia Prawnicze: rozprawy i materiały

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2023

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vol. 32

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issue 1

13-26

EN

The system of protection of persons close to the deceased in contemporary succession law is one of the major dilemmas. This is because the rights of those close to the deceased interfere with one of the most valuable values developed in succession law over the years: the freedom to dispose of property upon death. Any new solution from a particular country that addresses this issue may prove interesting for the ongoing development of substantive law in individual countries. For this reason, the author presents the new Polish solutions, which have been in force since 22 May 2023 and which change the Polish legitim system fundamentally. The aim of the article is to first assess the changes introduced and to present them to the foreign reader.

18

Własność i dziedziczenie w polskiej konstytucji z 1997 r. (na tle uregulowań konstytucji wybranych państw)

63%

Zięba-Załucka H.

Studia Prawnicze: rozprawy i materiały

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2019

|

issue 1(24)

5-20

EN

Private property and inheritance are legal institutions linked by an inseparable genetic and functional link. This is reflected not only in the content of the legal provisions governing these institutions, but also in the constitutional provisions that govern jointly ownership and succession. The right of inheritance does not exist in any of the provisions of the Constitution of the Republic of Poland of 1997 on its own, but always along with the ownership, which indicates a close relationship and mutual dependence. The Polish Constitution refers to the protection of property and the right to inheritance in two articles, i.e. Articles 21 and 64. According to Article 21, the Republic of Poland “shall protect property and the right to inheritance”, and thus points to the system principle, while Article 64 is included in Chapter II, which is entitled “Freedoms, Rights, and Obligations of Man and Citizen” and thus refers to the status of an individual in the state. The author shows Polish solutions and reviews the regulations in this area in contemporary constitutions in order to present several models of constitutional solutions, however, two of them should be given special attention. In the former the constitution specifies the right of ownership and inheritance, the latter, points out that the right of inheritance must be derived from the right of ownership. A similar situation exists in international law, where some international agreements relate directly to inheritance, while others guarantee only the right to property, while the right to inheritance is derived from it by doctrine and jurisprudence. There is a similar situation in international law, where some international agreements relate directly to inheritance, while others guarantee only the right to property, and the right to inheritance is derived from it by doctrine and jurisprudence. An important issue which, according to the author, is worth considering is the fact that some constitutions treat ownership and inheritance law as a system principle, while others include it in the chapters on the status of an individual in terms of subjective law. Contemporary constitutions consolidate and develop the principles of property protection diff erently from the old constitutions, namely they emphasise the new approach to property relations, which presupposes an obligatory consideration of state interests, on the condition that the rights of individual persons are not opposed to the rights and public interests.

PL

Własność prywatna i dziedziczenie to instytucje prawne połączone nierozerwalnym związkiem genetycznym i funkcjonalnym. Znajduje on wyraz nie tylko w treści regulujących te instytucje przepisach ustawowych, lecz także w przepisach konstytucji, które normują łącznie własność i dziedziczenie. Prawo dziedziczenia nie występuje w żadnym z przepisów Konstytucji RP z 1997 r. samodzielnie, lecz zawsze w zestawieniu z własnością, co wskazuje na ścisły związek, a także wzajemną zależność. Nasza Konstytucja odnosi się do kwestii ochrony własności i prawa dziedziczenia w dwóch artykułach tj. w art. 21 i 64. Zgodnie z art. 21 Rzeczpospolita Polska „chroni własność i prawo dziedziczenia” a więc wskazuje na zasadę ustrojową, zaś art. 64 znajduje się w rozdziale II zatytułowanym „Wolności, prawa obowiązki człowieka i obywatela” a więc odnosi się do statusu jednostki w państwie. Autorka pokazuje polskie rozwiązania i dokonuje przeglądu regulacji w tym zakresie we współczesnych konstytucjach aby zauważyć, że istnieje kilka modeli rozwiązań konstytucyjnych ale na dwa należy zwrócić szczególną uwagę – w jednym z nich ustawy zasadnicze wyszczególniają prawo własności i dziedziczenia, zaś w pozostałych – prawo dziedziczenia musi być wywodzone z prawa własności. Z podobną sytuacją mamy do czynienia w prawie międzynarodowym, gdzie część umów międzynarodowych odnosi się do dziedziczenia bezpośrednio, natomiast inne gwarantują tylko prawo własności, zaś prawo dziedziczenia wywodzone jest z niego przez doktrynę i orzecznictwo. Ważnym wątkiem którym warto zdaniem autorki się zainteresować, jest ten, że niektóre konstytucje traktują własność i prawo dziedziczenia jako zasadę ustrojową, inne zaś ujmują ją w rozdziałach dotyczących statusu jednostki w kategoriach prawa podmiotowego. Współczesne konstytucje utrwalają i rozwijają zasady ochrony własności inaczej niż stare konstytucje, mianowicie podkreślają nowe podejście do stosunków własnościowych, które zakłada obowiązkowe uwzględnienie państwowych interesów, z zachowaniem warunku, aby prawa poszczególnych osób nie były przeciwstawiane prawom i interesom publicznym.

19

The reflection of cultural characteristics in the education of Vietnam

63%

Tran V. T., Truong T. D.

Relacje. Studia z nauk społecznych

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2017

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issue 3

43-52

EN

Culture and education have gone together over 2000 years, making the foundations for development of Vietnam. The authors discuss connections between culture and education. They claim that not only the education system contains the characteristics of culture in general, but also reflects the unique imprints of culture. In this case they concentrate on Vietnamese culture and the general view of it was presented in the first part of the text. In the next part the characteristic of education in Vietnam is briefly described. Then they specify how the cultural characteristics reflect on Vietnamese education. The main elements of the connection is inheritance and continuity of culture.

PL

Kultura i edukacja współistniały ze sobą przez ponad 2000 lat, kładąc podstawy pod rozwój Wietnamu. Autorzy artykułu zastanawiają się nad połączeniami między kulturą a edukacją. Twierdzą, że nie tylko system edukacji zawiera elementy specyfiki kulturowej, ale także działa to w drugą stronę, edukacja odciska się na kulturze. W tekście autorzy skoncentrowali się na kulturze wietnamskiej, której ogólna charakterystyka została zaprezentowana w pierwszej części tekstu. W kolejnej opisano zwięźle specyfikę edukacji wietnamskiej. Następnie wskazano, jak specyfika kulturowa wyraża się w edukacji. Głównymi elementami połączeń kultury i edukacji są dziedzictwo kulturowe i ciągłość kulturowa.

20

Prawo spadkowe w systematyce „Instytucji” Gaiusa

63%

Łódzkie Studia Teologiczne

|

2018

|

vol. 27

|

issue 2

125-

Refine search results

Zasady zwolnienia gospodarstw rolnych z podatku od spadków i darowizn

Excluding Forced Heirs due to a Lack of Personal Relationship with the Deceased in Spain in a Comparative Perspective

DYSPOZYCJA WKŁADEM NA WYPADEK ŚMIERCI – ZAGADNIENIA SPADKOWE

Wykazywanie w oświadczeniu o stanie majątkowym posła składników majątku wchodzących w skład masy spadkowej

Ruchliwość społeczna i wzory zawierania małżeństw w Polsce

Glosa do wyroku Sądu Najwyższego z 28 kwietnia 2010 r. sygn. akt III CSK 143/09

Glosa do Wyroku Naczelnego Sądu Administracyjnego z dnia 5 lutego 2020 r., sygn. akt I OSK 3614/18

Mitochondrial diseases

Wycena nieruchomości i ruchomości wilanowskiej nieruchomości ziemskiej w okresie od ich nabycia przez Adama Branickiego w 1927 roku do początku lat 30. XX wieku

Legal aspects of the use of social media accounts: current state and perspectives

Dylematy w definiowaniu rodzinnych gospodarstw rolnych (na przykładzie Polski)

Cultural and Ethnic Determinants of Land Use and Inheritance in Romania

Otwartość polskiej struktury społecznej: 1982–2016

Dobrodziejstwo inwentarza po nowelizacji Kodeksu cywilnego z 2015 r. – aspekty materialnoprawne

Spadek po Emilii: studium przypadku z zakresu międzynarodowego prawa spadkowego i przepływu dokumentów w Unii Europejskiej

Statut spadkowy w postępowaniu dotyczącym podatku od spadku. Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 16 maja 2019 r., II FSK 1811/18

Towards the maintenance nature of the legitim? Some comments on the new Polish regulation

Własność i dziedziczenie w polskiej konstytucji z 1997 r. (na tle uregulowań konstytucji wybranych państw)

The reflection of cultural characteristics in the education of Vietnam

Prawo spadkowe w systematyce „Instytucji” Gaiusa