PL EN


2008 | 4(23) | 124-155
Article title

THE NATURE OF HOLDING STRUCTURES

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The aim of the discussion is to update the issue of a holding, especially the views of the doctrine, and to expand the knowledge of this structure which is a typical economic and financial organization also in Poland. The concept of a holding is very broad - it refers to legal and balance- and tax-related aspects. Because of this, the discussion content was limited to the most significant issues connected with the functioning of a holding structure, i.e. its characteristic features, including historical aspects, controversies over a holding definition, advantages and disadvantages of this structure and legal background for founding and functioning of holding structures. In the present discussion the author uses book publications, articles in legal journals, judicial decisions of common courts of law and the Supreme Court, as well as articles prepared by law theoreticians and practitioners and published in the 'Rzeczpospolita'. During the analysis of the issue of a holding, attention was drawn to the following circumstances. There is a mess in the legal terminology in Poland because, first of all, the two terms: 'holding' and 'capital group' are used interchangeably regardless of the fact that the former one has a broader meaning. Moreover, it seems that it is necessary to take action aimed at the creation or amendment of some legal regulations in Poland that would increase the competitiveness of the economy for foreign investors. And these are the tasks which the structure of a holding especially serves.
Keywords
Year
Issue
Pages
124-155
Physical description
Document type
ARTICLE
Contributors
author
  • P. Adamus, Rachelski i Wsp√≥lnicy - Kancelaria Prawnicza, Sp. k., ul. Zurawia 22, Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
09PLAAAA064916
YADDA identifier
bwmeta1.element.3e592ede-19fd-3c32-bfaf-e8bb5397a29c
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