Glosa częściowo aprobująca do uchwały Najwyższego Sądu Administracyjnego z 17 listopada 2014 r., II FPS 3/14

The article analyzes and evaluates the judgment issued by the Supreme Administrative Court on November 17 2014, which referred to the possibility of including tax costs by the heir of expenses for the acquisition of units incurred by the testator. Although the beneficial ruling for taxpayers deserves approval, it can not be accepted that the general principles of tax succession were omitted, as the court focused only on the material provision.