Polskie prawo spółek

PSA czyli Piekielnie Skomplikowana Abstrakcja

Stało się. Sejm przyjął projekt wprowadzenia do obrotu prawnego nowego typu spółki kapitałowej – prostej spółki akcyjnej (PSA). Wedle autorów to


ułatwi podejmowanie i prowadzenie działalności gospodarczej oraz zwiększy możliwości inwestycyjne polskich przedsiębiorców, którzy często konkurują z firmami działającymi na podstawie korzystniejszych przepisów w innych krajach

Brzmi dobrze, ale czy tak jest naprawdę?

Jesteśmy po lekturze projektu i nadal nie możemy znaleźć tych ułatwień. Na pewno dużo jest zapożyczeń z innych krajów. Co istotne, projekt nie jest jedynie modyfikacją przepisów dotyczących spółki akcyjnej. Jest to całkiem nowa regulacja ponad 130 artykułów, często powtórzona wobec SA, ze stosownymi zmianami.

Kapitał zakładowy obniżono do 1 zł, wprowadzono rejestr akcjonariuszy przez DM lub notariusza, rejestrację internetową. Zmianą niemal rewolucyjną jest jednak wprowadzenie do polskiego prawa rady dyrektorów. Dotychczas w prawie korporacyjnym ściśle trzymano się podziału na system monistyczny (rada dyrektorów np. w USA) oraz dualistyczny (kompetencje rady podzielone między zarząd i radę nadzorczą). PSA burzy ten porządek wprowadzając do polskiego prawa spółek radę dyrektorów. Każdy może zatem wybrać zarząd lub radę dyrektorów.

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Co to oznacza w praktyce? W obrocie obok siebie będą mogły funkcjonowały spółki PSA posiadające reprezentujący je zarząd, a równolegle do nich takie posiadające radę dyrektorów z przydzielonymi funkcjami wykonawczymi i niewykonawczymi, gdzie każdy dyrektor ma prawo reprezentowania spółki, ale tylko dyrektorzy wykonawczy zarządzają, a niewykonawczy nadzorują. Jak to wytłumaczymy na Poczcie chcąc odebrać list do spółki?

Z jednej strony można dostrzec sens tego rozwiązania – jeśli ściągamy z Doliny Krzemowej to na całego. Z drugiej strony czy nie wystarczyło pozostać przy zapisie, że Rada Nadzorcza w małych spółkach akcyjnych jest nieobowiązkowa i dodać pozostałe uproszczenia? Już dziś jej funkcja jest często dyskusyjna. Zamiast tego stworzono całkiem nowe skomplikowane przepisy upychając w regulacji PSA oba systemy oraz celem całkowitego pomieszania przepisy wspólne dla obu.

Autor: Maciej Oniszczuk, maciej(at)oniszczuk.com

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Maciej Oniszczuk

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