Abstract
The interplay between the two branches of private law, namely company law and the law of inheritance, triggers important legal and social consequences. The structure of this report substantially follows an outline prepared by Professor S. Kalss, the General Reporter of Section Company Law and the Law of Succession. Her detailed list of issues suggested to be considered in national reports has been considered to the extent they are reflected in the relevant Polish laws and legal writings. In one respect, I went beyond the pale of the two branches of civil law indicated by the General Reporter. Apart from the company law and the law of succession, I have made some incursions in the domain of family law. This act of insubordination is justified at end of this paper.
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Notes
- 1.
Badanie firm rodzinnych. Raport końcowy, Warszawa 2009, at 27.
- 2.
Source: Firmy rodzinne, http://firmyrodzinne.eu/strona/ciekawostki-i-statystyki
- 3.
Ibid.
- 4.
Ibid.
- 5.
As published in Dziennik Ustaw (Journal of Laws of 23 April, 1964), as amended.
- 6.
In 1918, when Poland regained her independence, five legal systems were in force on the Polish territories. Apart from the laws of the countries which participated in Poland’s partition (i.e. the German Civil Code, the Austrian Civil Code and the Collection of Laws of Imperial Russia, the provinces of the former Congress Kingdom around Warsaw retained the Napoleonic Code. A few districts in the South-Eastern Poland were governed by Hungarian common law. The process of gradual unification of Polish civil laws was completed after the Second World War.
- 7.
Some of these rules apply only to commercial partnerships or capital companies.
- 8.
J. Szwaja [in:] Sołtysiński, Szajkowski, Szumański, Szwaja, Kodeks spółek handlowych. Komentarz, 2nd ed., Beck 2006, at 507–508.
- 9.
J. Szwaja, op. cit., at 800–802.
- 10.
Compare, M. Rodzynkiewicz, Kodeks spółek handlowych. Komentarz, Warszawa 2012, at 318.
- 11.
S. Sołtysiński, M. Mataczyński [in:] Sołtysiński, Szajkowski, Szumański, Szwaja, Kodeks spółek handlowych, op. cit., Warszawa 2013, pp. 349–355.
- 12.
Supreme Court decision of 4th of December, 2009, III CSK 85/09, Orzecznictwo Sądu Najwyższego 2010, No. 7–8, item 113.
- 13.
The CCC adopted the German principle of “Satzungsstrenge” in Art. 309 §3 and §4.
- 14.
Compare E. Skowrońska-Bocian, in: Kodeks cywilny. Komentarz, v. 1, Warszawa 2011, at 282.
- 15.
S. Sołtysiński, M. Mataczyński, in Sołtysiński, Szajkowski, Szumański, Szwaja, op.cit. v. 3, Warsaw 2013, at 287.
- 16.
Compare A. Kidyba, Kodeks spółek handlowych, Komentarz, Warszawa 2013; S. Sołtysiński, M. Mataczyński, op.cit., pp. 258–261; Supreme Court decision of May 20, 1999 explains that in the case that a share is acquired in exchange for means (e.g. money) coming from common matrimonial property the acquired right belongs to a spouse who was a party to the subscription agreement. Orzecznictwo Sądu Najwyższego 1999, TCKN/11/46/97; No. 12, item 209. Contrary: Supreme Court decision of January 4th, 2007, III CSK 238/07. The Court opined that in such a case the share belongs to both spouses.
- 17.
Compare M. Rodzynkiewicz, op. cit., at 639; K. Bilewska, Prawa udziałowe w spółkach kapitałowych a majątek wspólny małżonków-wybrane zagadnienia. Palestra 2006, pp. 101 et seq.
- 18.
As published in Dziennik Ustaw (Journal of laws) 2005, Item 167.1398 as amended.
- 19.
P. Suski, Stowarzyszenia i fundacje, Warszawa 2008, at 367; A. Kidyba, Ustawa o fundacjach. Komentarz, Warszawa 2007, pp. 17–19.
- 20.
Decision of the Supreme Court of January 7th, I CKN 16/96, Lex Polonica No. 344753.
- 21.
Decision of the Supreme Administrative Court of February 12, 2003, I SA/Ka 2507/01, Lex No. 79316.
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Sołtysiński, S. (2015). The Law of Succession and Company Law in Poland at the Beginning of the Twenty-First Century. In: Kalss, S. (eds) Company Law and the Law of Succession. Ius Comparatum - Global Studies in Comparative Law, vol 5. Springer, Cham. https://doi.org/10.1007/978-3-319-18011-3_13
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