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Projekt stanowiska Sejmu w sprawie o sygn. akt SK 33/14

100%
Miaskowska-Daszkiewicz K.
Zeszyty Prawnicze BAS
|
2016
|
issue 1(49)
229-255
EN
In the proposed draft position the author claims that the challenged provisions of the Act of 13 October 1998 on Social Insurance, insofar as it takes no account of the situation in which the day of death of the decedent was considered to be the date when the court decision declaring the person (for whom social security contributions were collected) dead was made, do not conform with the Constitution. In her opinion, in order to achieve compliance of the above-mentioned Act with the Constitution it would be sufficient to take into account – as a precondition – the suspension of the limitation period due to the death of the decedent. The author notes that in would be at risk of irrationality for the Constitutional Tribunal to adjudicate on both examined provisions, as it is difficult to consider the issue of suspension of the limitation period in relation to the claim for undue contributions when the limitation period has not yet started.
2
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Przejście na spadkobiercę uprawnień przedsiębiorcy w przedmiocie prowadzenia działalności gospodarczej w zakresie opróżniania zbiorników bezodpływowych i transportu nieczystości ciekłych

100%
DOBKOWSKI J.
Civitas et Lex
|
2015
|
issue 4(8)
33-42
EN
The subject of the paper is to analyze the possibility of acquisition by the heir of a powers of deceased entrepreneur. Those powers relate to conduct business in terms of emptying septic tanks and transport of liquid waste in the municipality. It was agreed that the powers to conduct business transferred to an heir, in the absence of their content relevant reservations. Then the new authorization is not needed for the conducting the business activity by the heir. In place of the current addressee of the decision enters, by itself, the legal successor.
3
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The impact of bequest taxation on savings and transfers

88%
Kudła J., Kruszewski R., Dudek M., Walczyk K.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2023
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vol. 18
|
issue 2
333-365
EN
Research background: The paper investigates the impact of bequest taxation on saving and transfers when parents and children make decisions consistently. It complements the predictions of Gale and Perozek's life-cycle modeling (2001) when decisions of parents and children are set independently and can be time-inconsistent. Purpose of the article: The paper strives to answer the question of whether taxation of bequest harms savings and inter vivos transfers. The previous results indicated that this is possible for some bequest motives. Our results show that this is not likely for the most typical values of parameters. Methods: The analysis involves economic modeling of four bequest motives: altruistic, paternalistic, accidental, and exchange. The method is based on the overlapping generation approach and life-cycle approach in the case of a paternalistic bequest. The results are supplemented with numerical simulations. Findings & value added: For the altruistic motive, savings are smaller if interest rates are low relative to the tax rate and the utility of one's consumption is more valuable than the utility of the next generations. For the accidental motive, savings decrease with small interest rates, high taxation and long-life expectancy. For the paternalistic motive, savings decrease when the interest rate and the value of future utility are low. For the exchange motive, savings are higher after a tax increase, but it depends on the value of attention and life expectancy. The general conclusion is that higher bequest taxation hamper saving behavior and may disturb the intergenerational exchange process. The bequest tax should, therefore, be set low, especially for aging populations, in order to induce higher savings and force the young to provide the elderly with higher attention.
4

Zasada osobistości testament w prawie polskim

63%
Grzegorczyk K.
Kwartalnik Prawa Prywatnego
|
2020
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vol. 29
|
issue 1
99-135
EN
The so-called principle of personal character of a testament becomes more and more often raised as an argument by Polish legal scholars. The text provides the first systematic analysis of the principle in Polish law. In order to verify the opinion that such a principle is a norm, two approaches have been used: a theoretical one (based on Dworkin’s and Alexy’s concept of principles and rules) and a practical one (based on concepts developed in the context of an academic analysis of Polish private law). The validity of the principle of personal character of testament is unquestionable in the light of Article 944 § 2 of the Polish Civil Code, which prohibits making and revoking testaments by a representative. There is, however, a wide range of situations with no clear answer concerning the applicability of that principle, and these situations have been analysed in the text. Basically, third party impact on testament content should be considered unacceptable, while such impact on testament effects is admissible. An example of the former might be a special purpose bequest (zapis celowy) instead of a bequest specifying an obligation. On the other hand, an example of an acceptable disposition might be letting a third party choose from among possible objects of a bequest. The latter would not be admissible by naming an heir (however, not because of the principle of personal character of a testament, but because of the regulations concerning the form of a testament), which made the issue controversial among Polish legal scholars (the so-called variant or alternative bequest (zapis wariantowy or zapis alternatywny) has been accepted by the Polish Supreme Court lately). The analysis presented in the text also affirms the admissibility of a third party aid in revoking a testament by destroying it with the intention of revoking (according to Article 946 of the Polish Civil Code). Finally, the principle of personal character of a testament is used in the text to mark the boundaries of the allowed interpretation of a testament. As a result, the analysed principle is accepted as valid (in both theoretical and practical sense of the notion of a principle) in Polish law. It has, however, smaller (than expected by some other authors) impact on the way of interpreting the provisions of Polish inheritance law.
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