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EN
The aim of the article is to analyze the disputable issues regarding the requirement of consent passed by ownership entities the shareholders’ meeting and the general meeting of shareholders, respectively in a limited liability company and a joint-stock company. The author indicates results of infringement of article 393 and 288 Code of Commercial Companies, as well as the practical problems on the ground of those regulation of presented issues are considered on the basis of actual states, which are relevant from a practical point of view. Thorough analysis helps to identify a view which is better in the light of the binding legal status.
EN
The subject of the article is a legal analysis of issues related to defining the concept ofa capital company on the basis of tax on civil law transactions and the potential arising of tax dutyin civil law transactions in the situation of transforming the legal form of a capital company intoa partnership.
PL
Przedmiotem artykułu jest analiza prawna zagadnień związanych z definiowaniem pojęcia spółki kapitałowej na kanwie podatku od czynności cywilnoprawnych oraz potencjalnym powstaniem obowiązku podatkowego w podatku od czynności cywilnoprawnych w sytuacji przekształcenia formy prawnej spółki kapitałowej w spółkę osobową.
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