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O potrzebie regulacji fundacji niesamodzielnej w prawie polskim (?)

100%
Szpura E.
Roczniki Nauk Prawnych
|
2013
|
vol. 23
|
issue 2
23-53
EN
The roots of foundations go back to Roman Law, in which they functioned as units without a legal personality. In most cases, foundations had the form of a legacy or donatio sub modo for the benefit of existing persons. The currently-binding legal framework lacks even a general concept of a charitable trust. In fact, no legal system includes a legal definition of a charitable trust. Such a legal status is unacceptable. Does it mean that it is impossible to establish such a trust in practice? A charitable trust cannot be treated only as resulting from the “concept” of property management in accordance with the founder’s will. This concept cannot form the basis for detailed legal opinions. In such a situation, it seems essential to find the basis for its lawful activities and related detailed legal assessment. In this article I am going to attempt to set the direction for discussion and point out the consequences of this interpretation of the subject matter.
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