Abstract
The article contains considerations in the context of the constitutionality of taxation of the acquisition of inheritancewhen the subject of the inheritance is only real estate. The considerations are made in the context of theRoman paremia impossibilium nulla obligatio est (no one can be obliged to do the impossible) and Lon LuvoisFuller’s concept of the internal morality of law. The considerations concern the feasibility of the tax structure dueto financial aspects.
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