The subject of the gloss is the analysis and assessment of the judgment of the Administrative Court in Gdańsk of 31 May 2022, I SA/Gd 86/22, in which the Court repealed the decision of the Director of the Tax Administration Chamber in Gdańsk determining the tax liability in the inheritance and gift tax. In repealing the appealed decision, the Court drew attention to the mistakes made by the authority in the factual findings regarding the amount of the donation made, resulting in an overestimation of the amount of the tax liability determined. While the decision of the tax authority itself should indeed be regarded as defective, in the opinion of the authors, the reasons for this defect did not lie in the arrangements relating to the amount of the donation made, but in the belief that in the factual situation which is the subject of the decision, the donation or acquisition of any property by the complaint took place at all. Based on the case, which is the subject of the ruling in question, a critical analysis of the views expressed by the Court was also carried out regarding the events determining the occurrence of the tax obligation in the inheritance and gift tax, which, in the opinion of the authors, are not covered by the applicable regulations shaping the subject of taxation in this tax.