Wykazywanie w oświadczeniu o stanie majątkowym posła składników majątku wchodzących w skład masy spadkowej
Indicating the assets of inheritance in a Deputy’s financial statement
Author(s): Irena Galińska-RączySubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics
Published by: Kancelaria Sejmu
Keywords: Deputy;financial statement;inheritance;Civil Code
Summary/Abstract: 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).
Journal: Zeszyty Prawnicze BAS
- Issue Year: 75/2022
- Issue No: 3
- Page Range: 181-187
- Page Count: 7
- Language: Polish