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The institution of legal succession in the event of the death of taxpayer first appeared in Polish tax law in 1998 with the adoption of the Tax Code 1997 (‘Ordynacjapodatkowa’, General Tax Law). The existence of such succession was previously a rule of private law, while in the field of tax law it constituted a novelty. Determination of the normative effects generated by the death of a natural person in the sphere of rights and duties regulated by tax law is very important and practical issue. It is not the problem of inheritance tax, but general tax law. According to Article 97 § 1 of Polish Tax Code, the heirs to a taxpayer assume the rights and duties in property of the deceased taxpayer as provided for in tax law regulations. It means that the heirs of the taxpayer do not assume all the rights and duties of the testator as may arise under the provisions of tax law, but only those that are of a material character (rights in property). So, the scope of a succession in tax law is determined by the legislator on the basis of an unclear criterion, one which gives rise to doubts in the case law. The Author of the article observed, that this concept was taken from private law (inheritance law, Civil Code 1964). The genesis of this regulation referring to succession in tax law does not, however, provide us with a solution of the problem of how we are to understand rights and duties in property on tax law grounds. The criterion of the division is the nature of the duties and rights – whether they are property or non-property. For example, heirs are not required to file a tax return for a deceased taxpayer, but they must pay all the taxes he owed. A pecuniary character can also be attributed to certain rights, such as the right to the refund of tax overpayment, etc. The Author of the article concludes, that the nature of some rights and duties under tax law is not obvious. In particular cases, far-reaching doubts still arise when trying to define and precisely delimit rights and obligations according to the criterion adopted by the legislator. The case law in this area is rather modest. The observation arises that, in practice, the question of what types of rights pass to heirs has been much more controversial. In recent years, there has been a tendency to grant heirs a wide range of rights. The passing of duties has not led to many controversies.

LEGAL SUCCESSION OF DECEASED TAXPAYER’S RIGHTS AND DUTIES INTHE CASE LAW OF POLISH ADMINISTRATIVE COURTS