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  1. 1 Forystek J.

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Waloryzacja przedwojennych zobowiązań pieniężnych a sprawa przeliczania hipotek i kapitałów zakładowych spółek handlowych

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Forystek J.
Rejent
|
2020
|
issue 5 (349)
42-64
EN
The article concerns legal problems connected with two-time change of monetary system in Poland after the Second World War, firstly between 1949 and 1950, and secondly in 1994. As a result of these changes pre-war monetary claims lost any economic value. Pre-war zlotys had been recalculated in a 1:1 ratio, and subsequently they were recalculated according to parity 100 pre-war zlotys to 1 post-war zloty. In turn, as a result of denomination in 1994, 10.000 old zlotys (PLZ) were recalculated to 1 zloty (PLN). Due to these processes, pre-war zloty lost six zeros. According to the jurisprudence of the Constitutional Tribunal and the Supreme Court, it is inadmissible to index monetary claims, including mortgages established before October 30th 1950, in the light of the regulations of 1949 and 1950, which introduced to Polish legal system the principle of nominalism and the principle of currency for nearly 40 years period.
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