Act on the Succession Management of a Natural Person: As an Example of a Legal Regulation Modifying the System of Private and Public Law Cover Image

Act on the Succession Management of a Natural Person: As an Example of a Legal Regulation Modifying the System of Private and Public Law
Act on the Succession Management of a Natural Person: As an Example of a Legal Regulation Modifying the System of Private and Public Law

Author(s): Anna Rogacka-Łukasik
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: succession management; enterprise; inheritance

Summary/Abstract: The purpose of this publication is to present selected changes introduced to the Polish legal order by the Act on the succession management of an enterprise of a natural person, which is a response to many practical problems related to the death of an entrepreneur and the fate of his enterprise. However, the Polish legislator noted that it was not enough to introduce just another institution of inheritance law, in the form of succession management, board, but decided that achieving goals requires a broader approach, starting from civil law, through labor law, to public law regulations, i.e. administrative and tax regulations. Therefore, it is important to present selected changes in the scope of private and public law regulations in connection with the introduction of the Act. The complexity of regulated issues is demonstrated by the long list of amended legal acts.

  • Issue Year: 30/2020
  • Issue No: 4
  • Page Range: 109-122
  • Page Count: 14
  • Language: English
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