Zmiana kręgu spadkobierców – implikacje dla postępowania cywilnego i podatkowego
Changing the circle of heirs - implications for civil and tax proceedings

Summary/Abstract: Changing the heirs causes consequences not only in civil law, but also in civil and tax proceedings. The article aims to show these consequences, especially in dealing with the art. 679 KPC and tax proceedings relating to the determination of inheritance tax.

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