- Author:
Mirosław Kłusek
- Year of publication:
2013
- Source:
Show
- Pages:
43-59
- DOI Address:
http://dx.doi.org/10.15804/ksm201304
- PDF:
ksm/18/ksm201304.pdf
Valuation of properties and the Wilanów movability of land property in the period within a period its acquisition by Adam Branicki in 1927 to the beginning of the thirties in twenty century
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.
- Author:
Joanna Szponar-Seroka
- E-mail:
joanna.szponar-seroka@poczta.umcs.lublin.pl
- Institution:
Uniwersytet Marii Curie-Skłodowskiej w Lublinie
- ORCID:
https://orcid.org/0000-0001-7395-1649
- Year of publication:
2021
- Source:
Show
- Pages:
407-418
- DOI Address:
https://doi.org/10.15804/ppk.2021.05.32
- PDF:
ppk/63/ppk6332.pdf
The family farm as the basis of the state’s agricultural system and the inheritance of agricultural estates. Constitutional foundations and legislation
The article concerns the relationship between two constitutionally protected titles – the family farm and the right of succession. The notion of the family farm was analysed and the restrictions to its protection which the right of succession is subjected to were traced. The thesis that there are no valid provisions effectively reconciling these constitutional values was verified. Attention was drawn both to the historical regulation and the current law on the subject matter.
- Author:
Ксенія Косяченко [Kseniia Kosiachenko]
- E-mail:
Kosiachenko5@ukr.net
- Institution:
Дніпропетровський державний університет внутрішніх справ [Dnipropetrovsk State University of Internal Affairs]
- ORCID:
https://orcid.org/0000-0002-1380-218X
- Year of publication:
2022
- Source:
Show
- Pages:
94-100
- DOI Address:
https://doi.org/10.15804/CPLS.20223.11
- PDF:
cpls/3/cpls311.pdf
Current Problems of Inheritance Rights Realization
This scientific article examines current practical and theoretical issues related to the exercise of the right to inherit. Particular attention is paid to the study of the development of legal bases and research on the exercise of the right to inheritance. The exercise of the right to inherit is considered as a complex concept that provides ways to exercise the right to inherit, reflecting the dynamics of inheritance and deepening the relationship between the rules of substantive and procedural law. This article focuses on the study of ways to exercise the right to inherit. The peculiarities of the procedure for exercising the right to inherit by submitting an application for acceptance of the inheritance, by applying to notaries, are analyzed. Particular attention is paid to the need to distinguish between the legal nature of the application for a certificate of inheritance and the application for acceptance of the inheritance. The article defines the essence and purpose of establishing the conditions and forms of inheritance, as well as the types and procedure for refusing to accept the inheritance. It is emphasized that established by the Civil Code of Ukraine, that the forms and conditions of acceptance of inheritance to protect the rights and legitimate interests of heirs, and do not provide an alternative method of acceptance of inheritance. Particular attention is also paid to the exercise of the right to renounce the inheritance by the heirs, who are subject to the presumption of acceptance of the inheritance. Through scientific analysis of judicial and notarial practice concerning the adoption of measures for the protection of hereditary property, which is in the individual legal orders of an individual, it is argued that in the case of storage of property in a bank safe there is no purpose to perform this notarial act. The legal nature of the term for acceptance of the inheritance is determined, and the legal consequences of missing the term for acceptance of the inheritance are clarified. The procedure and grounds for division (allocation) and redistribution of inheritance are revealed. As a result of the analysis of judicial and notarial practice, a number of proposals were developed to improve notarial proceedings in inheritance cases, including inheritance, consent of heirs who inherited, acceptance of inheritance by heir who missed the deadline for acceptance of inheritance, withdrawal of applications for inheritance and renunciation of inheritance. On the basis of this study, some theoretical conclusions and proposals for improving the current legislation have been formulated.