Błędne ustalenie składu spadku i jego konsekwencje dla spadkobierców. Glosa do postanowienia Sądu Najwyższego z 26 listopada 2019 r., IV CSK 398/18 / Incorrect Determination of the Composition of the Inherited Estate and its Consequences for Successors: Commentary to the Decision of the Supreme Court of 26 November 2019 (IV CSK 398/18)

Abstract

The decision of the Supreme Court of 26 November 2019 (IV CSK 398/18) which is commented in this article concerns the interpretation of Article 1019 of the Civil Code in conjunction with Article 84 of the Civil Code. The addressed issue concerns evading the legal consequences of successors’ failure to submit a declaration of rejection of inheritance within the statutory deadline due to a defect, i.e., an error as to the composition of the inherited assets. In the author’s opinion, the aforementioned decision rightly upheld the view already expressed in the decisions of the Supreme Court according to which a legally relevant error can only be spoken of when the lack of knowledge as to the actual composition of the estate is not the result of a lack of due diligence on the part of the successor in determining it, i.e., when the error is ‘justified by the circumstances of the case’. Key words: acceptance and rejection of inheritance, defects in the declaration of will to accept or reject the inheritance, error as to the composition of the inherited assets, due diligence in determining the composition of the inheritance, evading legal consequenc