Z problematyki stosowania przepisów regulujących „dyspozycję wkładem na wypadek śmierci”

Abstract

The subject of the paper is the issue of application of the provisions governing the instruction concerning the disposal of a deposit in the event of death. The institution above mentioned is used in banking practice and cooperative banking. The legislator decided that the amounts paid on the title of the instruction concerning the disposal of the deposit in the event of death, in accordance with Article 56 sec. 1 of the Banking Act and Article 14 sec. 1 p. 2 of the Act on the Cooperative Cash Saving Bank, shall not be included in the account holder’s estate. The aim of the paper is to answer the question - how the amounts paid on the title of the instruction concerning the disposal of the deposit in the event of death should be treated given the provisions of Article 993 and 996 of the Civil Code. In her conclusions the author states that the amounts paid on the title of the instruction concerning the disposal of the deposit in the event of death should be treated in the same way as gratuitous donations, regulated by Article 993 and 996 of the Code.