Article The inheritance manager as a subject of tax decision – legal status of the inheritance manager.

Abstract

With the introduction of the institution of inheritance management to the Polish legal order, it became necessary for the legislator to regulate numerous regulations of private and public law, related to the activity of the manager after the death of the entrepreneur. 

The special regulation on the tax subjectivity of an inheritance enterprise, and the way of carrying out the management of this enterprise, after the death of the entrepreneur, means the appearance in tax procedures of new, hitherto unknown entities (i.e.: inheritance enterprise, inheritance manager, owners of an inheritance enterprise, etc.), and as a consequence the need arises to determine their legal situation on the basis of the provisions regulating these procedures. 

The problem of subjectivity of the inheritance manager is also when issuing a tax decision, since according to substantive law, the subject of the decision was, until now, the entrepreneur. The purpose of this article is to present the substantive, legal and procedural status of an inheritance manager, and consequently to answer the question whether a manager will be the subject of a tax decision?