Nałożenie obowiązku dopłat wyłącznie na jednego ze wspólników spółki z ograniczoną odpowiedzialnością

2012
journal article
article
cris.lastimport.wos2024-04-09T18:58:52Z
dc.abstract.enPursuant to the provisions of the Polish Commercial Companies Code, the limited liability company can be established for any purpose allowed by law. It often happens that there is only one shareholder who would like to invest in the activity of the company and is interested in its development. There are three following means by which the company could attain the new financial support from the shareholders: (i) increase of the share capital, (ii) loan and (iii) additional payments. The additional payments seem to be the most advantageous for the shareholder and the company as well. For the latter, particularly because of the fiscal consequences. It is unclear whether only one shareholder out of many could be charged with the additional payments. There are no sufficient arguments against such possibility. Neither the literal interpretation of the legal provisions nor the principle of equality of the shareholders under the same circumstances constitute the justified reason. There is also the functional aspect of this question: if only one of the shareholders could not be exclusively charged with the additional payments, he would be deprived of the advantageous manner of investment in the company.pl
dc.affiliationWydział Prawa i Administracji : Katedra Prawa Cywilnegopl
dc.contributor.authorKarasek-Wojciechowicz, Iwona - 128645 pl
dc.contributor.authorMróz-Krysta, Dominika - 134664 pl
dc.date.accession2017-01-18pl
dc.date.accessioned2017-01-18T08:57:07Z
dc.date.available2017-01-18T08:57:07Z
dc.date.issued2012pl
dc.date.openaccess0
dc.description.accesstimew momencie opublikowania
dc.description.additionalBibliogr. w przypisach. Streszcz. w jęz. ang. s. 251-252pl
dc.description.number2pl
dc.description.physical241-252pl
dc.description.versionostateczna wersja wydawcy
dc.identifier.doi10.26106/yvbs-s920pl
dc.identifier.issn1641-1609pl
dc.identifier.projectROD UJ / Ppl
dc.identifier.urihttp://ruj.uj.edu.pl/xmlui/handle/item/35573
dc.identifier.weblinkhttp://biedronne.home.pl/transformacje/wp-content/uploads/2012/10/tpp_2-2012_karasek-wojciechowicz_mroz-krysta.pdfpl
dc.languagepolpl
dc.language.containerpolpl
dc.rightsDozwolony użytek utworów chronionych*
dc.rights.licenceOTHER
dc.rights.urihttp://ruj.uj.edu.pl/4dspace/License/copyright/licencja_copyright.pdf*
dc.share.typeotwarte czasopismo
dc.subtypeArticlepl
dc.titleNałożenie obowiązku dopłat wyłącznie na jednego ze wspólników spółki z ograniczoną odpowiedzialnościąpl
dc.title.alternativeImposition of additional payments solely on one of the shareholders of a limited liability companypl
dc.title.journalTransformacje Prawa Prywatnegopl
dc.title.volumeZeszyt jubileuszowy dla pani profesor Janiny Preussner-Zamorskiejpl
dc.typeJournalArticlepl
dspace.entity.typePublication
cris.lastimport.wos
2024-04-09T18:58:52Z
dc.abstract.enpl
Pursuant to the provisions of the Polish Commercial Companies Code, the limited liability company can be established for any purpose allowed by law. It often happens that there is only one shareholder who would like to invest in the activity of the company and is interested in its development. There are three following means by which the company could attain the new financial support from the shareholders: (i) increase of the share capital, (ii) loan and (iii) additional payments. The additional payments seem to be the most advantageous for the shareholder and the company as well. For the latter, particularly because of the fiscal consequences. It is unclear whether only one shareholder out of many could be charged with the additional payments. There are no sufficient arguments against such possibility. Neither the literal interpretation of the legal provisions nor the principle of equality of the shareholders under the same circumstances constitute the justified reason. There is also the functional aspect of this question: if only one of the shareholders could not be exclusively charged with the additional payments, he would be deprived of the advantageous manner of investment in the company.
dc.affiliationpl
Wydział Prawa i Administracji : Katedra Prawa Cywilnego
dc.contributor.authorpl
Karasek-Wojciechowicz, Iwona - 128645
dc.contributor.authorpl
Mróz-Krysta, Dominika - 134664
dc.date.accessionpl
2017-01-18
dc.date.accessioned
2017-01-18T08:57:07Z
dc.date.available
2017-01-18T08:57:07Z
dc.date.issuedpl
2012
dc.date.openaccess
0
dc.description.accesstime
w momencie opublikowania
dc.description.additionalpl
Bibliogr. w przypisach. Streszcz. w jęz. ang. s. 251-252
dc.description.numberpl
2
dc.description.physicalpl
241-252
dc.description.version
ostateczna wersja wydawcy
dc.identifier.doipl
10.26106/yvbs-s920
dc.identifier.issnpl
1641-1609
dc.identifier.projectpl
ROD UJ / P
dc.identifier.uri
http://ruj.uj.edu.pl/xmlui/handle/item/35573
dc.identifier.weblinkpl
http://biedronne.home.pl/transformacje/wp-content/uploads/2012/10/tpp_2-2012_karasek-wojciechowicz_mroz-krysta.pdf
dc.languagepl
pol
dc.language.containerpl
pol
dc.rights*
Dozwolony użytek utworów chronionych
dc.rights.licence
OTHER
dc.rights.uri*
http://ruj.uj.edu.pl/4dspace/License/copyright/licencja_copyright.pdf
dc.share.type
otwarte czasopismo
dc.subtypepl
Article
dc.titlepl
Nałożenie obowiązku dopłat wyłącznie na jednego ze wspólników spółki z ograniczoną odpowiedzialnością
dc.title.alternativepl
Imposition of additional payments solely on one of the shareholders of a limited liability company
dc.title.journalpl
Transformacje Prawa Prywatnego
dc.title.volumepl
Zeszyt jubileuszowy dla pani profesor Janiny Preussner-Zamorskiej
dc.typepl
JournalArticle
dspace.entity.type
Publication
Affiliations

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