In the current issue of WiRO (Economics and Law in Eastern Europe) the lawyer Maciej Miedziejko deals with the title " shareholder loans in the Polish company law "p. 41 ff with the legal consequences of the shareholder financing.
The author first shows the differences and similarities German § § 32a, 32b and the Polish GmbHG Article 14 § 3 of the Polish law on commercial societies. Other than - so far - the German law, the Polish legislator from the start right form for a comprehensive collection of shareholder loans has decided. Thus Article 14 § 3 depends not only on the limited liability but also to the Polish public company. Other differences exist as regards the addressees and the fact that the Polish legislator submits only loans and similar acts to special treatment.
Then the author examines the basis of critical groups of cases (payment of the loan after the onset of insolvency, Restitution already paid loans, third-party intervention, etc.) relevant in the Polish practice issues. In particular, the problem of privileging the other - from the statutory provision in Article 14 § 3 is not scheduled - set out to understand financial instruments and argues for a comparable acquisition cost of financing. A point of the problem has always been critically discussed in German law and now, despite the (partial) statutory provision in § 135 para 3 InsO still in flux.
An interesting article which shows once again that the problem areas of the special treatment of shareholder loans in a similar manner in other jurisdictions are discussed.
about some of the issues that arise under the provision for capital utilization, is also recently published a new essay in the GmbHR 2010, p. 179 ff appeared.
The author first shows the differences and similarities German § § 32a, 32b and the Polish GmbHG Article 14 § 3 of the Polish law on commercial societies. Other than - so far - the German law, the Polish legislator from the start right form for a comprehensive collection of shareholder loans has decided. Thus Article 14 § 3 depends not only on the limited liability but also to the Polish public company. Other differences exist as regards the addressees and the fact that the Polish legislator submits only loans and similar acts to special treatment.
Then the author examines the basis of critical groups of cases (payment of the loan after the onset of insolvency, Restitution already paid loans, third-party intervention, etc.) relevant in the Polish practice issues. In particular, the problem of privileging the other - from the statutory provision in Article 14 § 3 is not scheduled - set out to understand financial instruments and argues for a comparable acquisition cost of financing. A point of the problem has always been critically discussed in German law and now, despite the (partial) statutory provision in § 135 para 3 InsO still in flux.
An interesting article which shows once again that the problem areas of the special treatment of shareholder loans in a similar manner in other jurisdictions are discussed.
about some of the issues that arise under the provision for capital utilization, is also recently published a new essay in the GmbHR 2010, p. 179 ff appeared.
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