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Kto jest przedsiębiorcą w okresie wykonywania zarządu sukcesyjnego? Rozważania na tle wyroku NSA z 23.11.2021 r., II GSK 1749/21

100%
Mleko Ł.
Rejent
|
2023
|
issue 4 (384)
51-80
EN
The Act from July 5th, 2018, on the succession management of a natural person.s enterprise and other facilities related to the succession of enterprises did not determine who is the entrepreneur within the period of implementation of the succession management. The Supreme Administrative Court in its judgement from November 23rd 2021 r., II GSK 1749/21 has decided, that based on the Act, the succession manager gains the entrepreneur status. Hence, he is obliged to fulfill statutory obligations imposed on the entrepreneur and is burdened by the negative consequences of the failure. The article undertakes a critical analysis of the Court.s argumentation. It explains the meanings of the notions .activity on its own behalf. and .activity on someone.s account. used to construct the institution of substitutes and legal definition of an entrepreneur. A view has been expressed, that running an enterprise in succession by a succession manager is not equal to running a business (economic activity) as per the understanding of art. 431 of the Civil Code and art. 4, section 1 and 2 in relation to art. 3 of the Law on Entrepreneurs. A view has been formulated that the entrepreneur in the period of the implementation of the succession management is the owner of the enterprise in succession and that this thesis is equal to the statement that the entrepreneur is the enterprise in succession itself as an organizational unit not having legal capacity. A polemic has been undertaken against doctrinal concepts, granting the status of an entrepreneur to other entities.
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