Published: 2018-11-16

Company Assets Disclosed after Liquidation

Antonina Chłopecka
Zeszyty Prawnicze
Section: Artykuły
https://doi.org/10.21697/zp.2018.18.3.02

Abstract

This article concerns the assets a company still has after it has been liquidated. The position adopted by the Polish Supreme Court is that a new liquidation procedure may be instituted for a company which has been removed from the register of companies. According to the Supreme Court such a company may be liquidated again and may take part in court proceedings. The article presents arguments against the Supreme Court’s position on the assets of a company which has been liquidated, and offers proposals for new legislation on the legal status of a company’s assets following liquidation and the necessary court proceedings.

Keywords:

companies, company assets following liquidation, liquidation procedure.

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Citation rules

Chłopecka, A. (2018). Company Assets Disclosed after Liquidation. Zeszyty Prawnicze, 18(3), 25–46. https://doi.org/10.21697/zp.2018.18.3.02

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