There is divergence in the case law on whether the percentage rate that should be applied in setting the amount of inheritance tax is the rate in force on the date the tax obligation accrued or the date when the tax authority issues the decision setting the amount of the tax.
In a case handled by Wardyński & Partners, the firm has obtained a favourable ruling from the Warsaw Regional Court awarding damages for loss caused by inaction of the authorities and wrongful acts and omissions in administrative proceedings.
In a case led by Wardyński & Partners, the firm obtained a ruling from the Supreme Court favourable to owners of buildings as well as communal tenants, establishing the rule of the liability of the City of Warsaw for non-contractual use of the property.
The EU’s Succession Regulation (650/2012), which went in force on 17 August 2015, permits a choice of the law that will govern inheritance from a decedent. In the context of Polish reprivatisation cases, the best choice is Polish law.
An interview with Krzysztof Wiktor, a partner at Wardyński & Partners who co-heads the Reprivatisation Practice, about the little reprivatisation act, a controversial ruling by the Constitutional Tribunal, and current trends in the case law.
Owners of Warsaw property still face barriers in taking over possession of buildings from the city, even though the rules governing delivery of possession were established in an order issued by the Mayor of Warsaw in 2008.