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EN
Decentralization of the public administration means awarding to independent organizations and organs possibility of forming their lawful system in a sphere qualified by the act. Their aims are fixed in the act. The aim of chambers of commerce, as decentralized business organizations, is representing the economic interests of businessmen in their productive, commercial, architectural or service activity, particularly in relation to the public administration and to the external trade. The funds of chambers of commerce (mostly the membership fees and the business earnings) should be convergent with aims and tasks which they realize. It is conducive to employ proper group of experts prepared in a sphere of economic problems, appropriate material resources and information. The staff organs of chambers of commerce should be more specialized in consultative and advisory functions. They should offer specialistic servicing for businessmen, for instance: in schoolings and conferences (relating to: tax law, law of work and social insurance, gaining of public funds). The aims, tasks and functions of chambers of commerce still should be adapted to businessmen’s needs. The activity of chambers of commerce is supervised according to a criterion of a legality with an abiding feature of their autonomy. Rationalization of the lawful status of chambers of commerce will contribute to the increase of their importance of support of business development, Polish industry, trade and servicing. The efficiency of an activity of chambers of commerce is expressed in extent of accomplishment their aims, tasks and in securing the realization of businessmen’s needs.
PL
W związku z dynamicznym rozwojem stosunków gospodarczych w ostatniej dekadzie oraz wzrostem ilości spółek z ograniczoną odpowiedzialnością (sp. z o.o.), problematyka umorzenia udziałów w spółkach z o.o. nabrała praktycznego waloru. Jeszcze kilka lat wstecz zagadnienie umarzania udziałów w spółce z o.o. pozostawało poza obszarem zainteresowań zarówno doktryny, jak i orzecznictwa. Ze względu na niedoskonałe rozwiązania w tej materii zawarte w Kodeksie handlowym oraz liczne wątpliwości teoretyczne, instytucja ta nie znajdowała praktycznego zastosowania w działalności spółek z o.o.
EN
The paper examines the grounds and the types of the redemption of shares in the private liability company under the Code of Commerce Companies of Poland. There are two main types of the redemption of shares: voluntary (gratuitous) and compulsory redemption and one sub-type – automatic redemption. The legal grounds of the application of the institution of redemption of shares are prescribed in art. 199 of the Code of Commerce Entities. In particular, there are also two possibilities of the performance of the redemption of shares – the redemption by net profit and by the reducing of the share (nominal) capital of the Ltd. Author of the paper also elaborates about the aspect of the compensation for the redemption of shares.
EN
The commentary engages in a polemic with the Supreme Court resolution of28 January 2010 (III CZP 91/09), passed by the bench of seven judges. TherewithSupreme Court has expressed its belief, that article 299 of the Commercial CompaniesCode (CCC) applies to the liquidators of limited liability company. The said notion omitsthe legal character of the renvoy, provided for in article 280 CCC. The scope of thisrenvoy includes all provisions of the Commercial Companies Code, which refer to thelegal situation of the limited liability company management board members. However,it does not take an direct effect, but has an indirect character. The application of everyparticular provision is to be considered – especially in reference to the aim of liquidation.This aim, as well as the function of article 299 CCC, provoke a belief, that article 299CCC does not apply to limited liability company liquidators.
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