Supreme Court rules tax overpayment refund right passes to heirs after taxpayer death during appeal.

The Supreme Court resolved a legal question regarding whether a deceased taxpayer's claim for a tax overpayment refund passes to their heirs. The taxpayer, Henryk G., filed a claim for a refund after the tax authority determined the tax was due, but he died before the administrative appeal was concluded. The court determined that an overpayment refund is a civil property right rather than a personal tax obligation. Consequently, the court ruled that this right belongs to the estate and transfers to the heirs upon the taxpayer's death.