20 Andrtt) Mąci.ytaki
Civil Codę". Somc of ihc ttatutcs amcnding thc CivU Codę have thcir own inlcrtcmporary rcgulations, somc not. in which casc thc nonns of thc provisions introducing tbc Civil Codc arc to bc applicd adequatcly.
The proccdural provisions on sucoesuon ław arc cncompasscd in the Codc of Civil Procedurę of 17* Novcmbcr 1964 (Kodeki postępowania cywilnego - k.p.c.), in forcc sińce 1“ January 1965. The mott significant arc thc provisions on thc acqui$ition of an inhchlancc and on tbc distribution of an inheritancc. The Codc rcgulates as wcl! thc qucstion of thc domettie jurisdiction in succession matters as wdl as the dTcclivcness or forcign courts' dcasions in Poland.
The tnhcrilancc tax is rcgulatcd in thc ttatutc of 28fcJuly 1983. aracnded a number of limes sińce.
The C»vil Codc was adopted under thc Constitution of Polish Peoplc's Kepublic of 1952. inspired by thc USSR Coostitution of 1935. The 1952 Constitution guarantced thc protcction of succession of thc so-callcd ‘per-sonal propcrly of thc rituens’, which was understood as all thc objects of pcrsonal use. The succession of other items was not covcrod by the guaran-tce. to thc contrary - thc Constitution announced thc "limitation, disp-lacemcnt and Iiqmdation of thc social classcs living from the cxpłoitation of workers and pcasants.” The Constitution allowed for thc succession of land, building and other mcans of production owncd by pcasants and craftsmen only within a defined scope. The onginal assumption of thc legislation was to gradually nationalize of all item, which erc not objcct of pcrsonal use, land in particular. Only in 1983 a proróion was added 10 the Constitution that guarantecd the durabihty of individual family farms owncd by working pcasanU.
The succession law provisions. induded in thc first ninc litłes of Book 4 of thc Civil Codc, were not fonnulatcd by thc model of the then Sovict regulation. but based on the rules siroilar to lhosc adopted in thc succession' law dccrcc of 8* Octobcr 1946, bmding sińce 1" January 1947 until the entry in forcc of thc Civil Codc. The dccrcc was prepared on thc framework of pre-war drafts of Polish succession law; it provided for an almost unlimitcd freedom of testating. ensurod for the surviving spousc thc position of a statutory hcir and allowed for the suoccswon of children horn out of wedlock and persons adopted by thc dcccdcnt. There were suggestions in the fiftics to limit thc freedom of testating and cut down the number of statutory heirs, but they were not put into practicc.
The most mcaningful novelty in thc Gvil Codc was thc introduction of spccific provisions conccrniag thc succession of farms into thc Łasi Titlc of thc Book Four. Thosc provisions went far in crcating cxccptions in comparison to thc generał rules of succession. desenbed in thc precc-dent ninc Titles. Thdr primary vcrsion was a mcrc rcpcution of thc provisions included in thc statutc of 29“ Junc 1963 with thc mam objcctive to csdudc non-farmers from thc succession and limit thc frag-roentation of thc grounds. at thc same time prcvcnting thc crcation of too spacious fams. A vast proportion of the provisions had a retroactivc cffcct.
In thc period bcforc thc political breakthrough of 1989 only a couple of prowsions (conccining succession of farms) from thc entirety of succession law were amended, allcviating to sonie cxtcnt thc rigorous primary regula-tion. On thc other hand, thc rcquircincnis bound with farm succession were in 1973 were cxpanded on thc succession of forests.
The iimcndmcnt (o thc Constitution, introduced tn Dcccir.bcr 1989 - that is after thc landmark appointmcnt of a first govcrnmcnt with a non-communist Primc Minister in thc postwar Roland - abolished thc abovc mentioned provisions, dilTerentiating thc rcgulation of succession depending on thc objcct of succession. A generał role that thc Republic of Roland protccts rights of succession was introduced instead.
Ul
Chapicr 1 of thc prcscnily binding Constitution of 2* April 1997. definmg thc basie rules of thc political system in thc country, guarantccs of the proteclion of succession in Art. 21, as wdl as ensures a *right of succession' to cscryonc o tbc basis of section I of Art. 46 locatcd in Chapter 2 regulating rights, freedoms and obligations of persons and citizens. łbem is as well a constituhonal pcovisioo in Art. 23 according to which thc State agricultural system is bascd on a family farm, with an explicit rcscr-vation that cithcr thc freedom of cconomic activitics or propcrly or succession rights cannot be infringed by thc provision
The practical relcvancc of thc constitutional rcgulation of succession matters is illustratcd by thc fact that thc respccuvc provisions alrcady formed thc basis for Constitutional Tribunal jurisprodence on a couple of occasions. The Tribunal dcrived c.g. a prohihition of differentiation of thc legał position of succcssors on thc basis of them bcing statutory or tes-tamentary.