Choć prawo unijne przyznaje możliwość przeniesienia spółki z kraju A do B to jednak polski Kodeks spółek handlowych do dziś nie zawiera odpowiednich przepisów, wręcz według przepisów KSH uchwała wspólników o przeniesieniu siedziby spółki za granicę powoduje jej rozwiązanie po przeprowadzeniu postępowania likwidacyjnego. Oznacza to, że uchwała taka automatycznie rozpoczyna postępowanie likwidacyjne spółki, a tym samym uniemożliwione jest w praktyce kontynuowanie osobowości prawnej w państwie przyjmującym. Tym samym w prawie polskim powstała luka wymagająca uzupełnienia. Pod koniec zeszłego roku Trybunał Sprawiedliwości Unii Europejskiej wydał wyrok (25.10.2017 r., C-106/16) w trybie pytania prejudycjalnego, stanowiący że przepisy krajowe, uzależniające transgraniczne przeniesienie siedziby spółki od przeprowadzenia jej likwidacji są sprzeczne z prawem unijnym.
Wszystko zaczęło się od tego, że zgromadzenie wspólników polskiej spółki Polbud – Wykonawstwo sp. z o.o. (dalej Spółka) powzięło uchwałę o przeniesieniu statutowej siedziby do Luksemburga. Po czym sąd rejestrowy dokonał wpis o otwarciu likwidacji i wyznaczeniu likwidatora Spółki. Założeniem Spółki było przeniesienie swojego bytu prawnego do Luksemburga bez utraty osobowości prawnej, w tym wszystkich praw i obowiązków. W momencie, gdy Spółka złożyła do KRSu wniosek o wykreślenie z polskiego rejestru, sąd wezwał ją do załączenia dokumentów likwidacyjnych. Spółka nie była w stanie tego wykonać, ponieważ nie uległa rozwiązaniu, a funkcjonuje nadal jako podmiot prawa luksemburskiego. Z powodu nieuzupełnienia braków, o które Spółkę wezwał sąd rejestrowy, wniosek został oddalony. Podobna sytuacja miała miejsce przy apelacji, która została oddalona. Dopiero podczas postępowania przeprowadzanego w ramach skargi kasacyjnej Sąd Najwyższy zwrócił się z pytaniami prejudycjalnymi do Trybunału Sprawiedliwości Unii Europejskiej o interpretację odpowiednich przepisów Traktatu o Funkcjonowaniu Unii Europejskiej dotyczących swobody przedsiębiorczości.
Z wyroku Trybunału Sprawiedliwość, który zapadł w rzeczonej sprawie warto wyróżnić trzy kwestie:
- nie jest konieczne aby przeniesienie statutowej siedziby Spółki było związane z przemieszczeniem rzeczywistej siedziby,
- przepisy krajowe uzależniające transgraniczne przeniesienie siedziby od przeprowadzenia likwidacji Spółki są sprzeczne z zasadą swobody przedsiębiorczości,
- przeniesienie transgraniczne siedziby Spółki nie powoduje utraty osobowości prawnej. Tym samym, według prawa europejskiego dopuszczalne jest swobodne przenoszenie siedziby spółek kapitałowych w granicach Europejskiego Obszaru Gospodarczego.
Niestety wyrok Trybunału Sprawiedliwości nie zmieni polskiego Kodeksu spółek handlowych nie rozwiąże problemu powstałej luki, dotyczącej braku uregulowania procedury transgranicznego przekształcenia spółki. W rezultacie cały czas pozostaje procedura transgranicznego połączenia spółek, co w konsekwencji sprowadza się do założenie przez wspólników polskiej spółki nowego podmiotu według odpowiedniej jurysdykcji zagranicznej i wniesienie do nowej spółki aportem majątku polskiej spółki, która następnie ulegnie likwidacji, rozwiązaniu i wykreśleniu z Krajowego Rejestru Sądowego.
Co prawda, według Sądu Najwyższego sąd rejestrowy w takiej sytuacji nie powinien stosować pełnej procedury likwidacyjnej, a zobowiązany jest dokonać wykładni odpowiednich przepisów zgodnie z przepisami europejskimi. Tym samym nie da się określić co w danej sprawie zdecyduje sąd rejestrowy i jakich dokumentów będzie wymagał. Zadanie uzupełnienia opisywanej luki w Kodeksie spółek handlowych ciąży na ustawodawcy, który powinien dostosować polskie prawo do standardów unijnych.
autor: Agata Burek
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Siemaszka nazywam się Szymek. Adwokat Rzeszów uzdrowi Twoje finanse a ja Ci w tym pomogę. Aktualnie moim miejscem zamieszkiwania jest robiące wrażenie miasto Uniejów. Adwokat Rzeszów w Polsce- coraz to więcej wyroków na korzyść konsumentów.
Siemuchno wołają na mnie Klemens. Adwokat Rzeszów- zadaj mi zapytanie, odpowiem migiem. Na czas dzisiejszy moim miejscem egzystencji jest nowoczesne miasto Chorzów. Adwokat Rzeszów w Polsce- doradztwo pełnomocnika dla niewiele zarabiających.
Dzieńdoberek noszę genialne imię Nikodem. Adwokat Rzeszów- tak pisz do mnie we wiadomości. Na czas dzisiejszy moim miejscem egzystencji jest śliczne miasto Żychlin. Adwokat Rzeszów w Polsce- nie trzeba mieć w zasadzie jakichkolwiek środków finansowych.
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Siemano moje pierwsze imię to Daniel. konsolidacja chwilówek bez zdolności- tak napisz do mnie we wiadomości. Aktualnie moim miejscem zamieszkania jest harmonijne miasto Kostrzyn n Odrą. konsolidacja chwilówek gdzie w Polsce, w jakim okresie sąd przychyli się do naszego wniosku.
Siemuchno jestem znany pod imieniem Bartek. konsolidacja chwilówek warszawa- znaczące udogodnienie dla zadłużonych, wiem coś o tym. Obecnie moim miejscem bytowania jest zachwycające miasto Międzybór. szybka konsolidacja chwilówek w Polsce- lista najatrakcyjniejszych promocji z branży.
Cześć i czołem możesz mi mówić Ernest. Upadłość konsumencka- przygotuję dla Ciebie wniosek. W tej chwili moim miejscem egzystencji jest cudne miasto Mława. konsolidacja chwilówek z windykacją w Polsce- nie musisz być biegły w zasadach prawa.
Hej nazywam się Rajmund. konsolidacja chwilowek odmieni Twoje życie. Obecnie moim miejscem egzystencji jest rewelacyjne miasto Kluczbork. konsolidacja chwilówekkonsolidacja chwilówek w Polsce a prowadzenie swej aktywności gospodarczej.
Piątka możecie mi mówić Gustaw. Jestem doradcą- konsolidacja chwilowek przez internet nie posiada dla mnie zagadek. Obecnie moim miejscem bytowania jest zadbane miasto Warszawa. online konsolidacja chwilówek w Polsce- coraz więcej wyroków na korzyść zadłużonych.
Siemasz nadano mi imię Jęruś. konsolidacja chwilówek- ostateczne wyjście dla przekredytowanych. W chwili obecnej moim miejscem zamieszkiwania jest ultranowoczesne miasto Stargard Szczeciński. konsolidacja chwilowek gdzie w Polsce- wielokrotnie zadawane wątpliwości.
Halo nazywam się Sylwester. gdzie konsolidacja chwilówek- znamienne udogodnienie dla przekredytowanych, wiem coś o tym. W chwili obecnej moim miejscem bytowania jest urokliwe miasto Sokółka. konsolidacja chwilówekkonsolidacja chwilówek w Polsce- opisanie statystyczne rodzimych pożyczkobiorców.
Powitać możecie mi mówić Konrad. provident konsolidacja chwilowek ze mną zdobędziesz nawet posiadając słabą historię w BIK. Na czas dzisiejszy moim miejscem przebywania jest znane miasto Krotoszyn. konsolidacja chwilówek online bez bik w Polsce- wzór przykładowego podania do zapełnienia.
Cześć i czołem jestem znany pod imieniem Maciek. padłość konsumencka to przychylne podejście dla Twojego domowego budżetu. Obecnie moim miejscem zamieszkania jest urokliwe miasto Piła. konsolidacja chwilowek bez zdolnosci w Polsce a postępowanie komornika.
Cze jestem znany pod imieniem Horacy. gdzie konsolidacja chwilówek to najpozytywniejsze rozstrzygnięcie dla użytkowników zadłużonych. Aktualnie moim miejscem zamieszkania jest imponujące miasto Więcbork. konsolidacja chwilówek z windykacją w Polsce a prowadzenie przedsiębiorstw prawa komercyjnego.
Graba jestem znany pod imieniem Alfred. provident konsolidacja chwilowek to rzecz nad którą pracuje w tej chwili. W tym momencie moim miejscem egzystencji jest atrakcyjne dla studentów miasto Bytom. konsolidacja chwilówek online bez bik w Polsce to szansa na nowe życie dla kredytobiorców.
Ave wujek wybrał dla mnie imię Wacław. konsolidacja chwilowek- nie musisz posiadać majątku. W chwili obecnej moim miejscem zamieszkania jest zadbane miasto Wieruszów. konsolidacja chwilówek w Polsce- znowelizowane prawo i pozytywne modyfikacje dla przekredytowanych.
Witaj wołają na mnie Roman.Spytaj mnie o upadłość konsumencką.Aktualnie moim miejscem zamieszkania jestnowoczesne miasto Suwałki. Adwokat Rzeszów w Polsce- jurysta doradza jak ukończyć.
Zune and iPod: Most people compare the Zune to the Touch, but after seeing how slim and surprisingly small and light it is, I consider it to be a rather unique hybrid that combines qualities of both the Touch and the Nano. It’s very colorful and lovely OLED screen is slightly smaller than the touch screen, but the player itself feels quite a bit smaller and lighter. It weighs about 2/3 as much, and is noticeably smaller in width and height, while being just a hair thicker.
Hello rodzic wybrał dla mnie imię Zbigniew.Spytaj mnie o upadłość konsumencką.W tym momencie moim miejscem zamieszkania jestkapitalne miasto Suwałki. Adwokat Rzeszów w Polsce- nie musisz mieć praktycznie jakichkolwiek środków finansowych.
Czecho moja godność to Julek. Kredyty nie musi być skomplikowany. W tym momencie moim miejscem zamieszkania jest niemałe miasto Piła. Kredyt sanok w Polsce- jak na przykład napisać skuteczny wniosek o uzyskanie kredytu.
Hello nazywają mnie Bruno. Kredyty to rzecz nad którą pracuje aktualnie. Obecnie moim miejscem przebywania jest atrakcyjne dla studentów miasto Legionowo. Kredyty w Polsce a problem skargi pauliańskiej.
Cze nazywają mnie Tobiasz. Poprzez Kredyty dopniesz miesięczny budżet. W chwili obecnej moim miejscem egzystencji jest malownicze miasto Dukla. Kredyty w Polsce- aktualne wyroki sądoweKredyty w Polsce- zestawienie propozycji cenowych obrońców.
Hej noszę piękne imię Miron. Kredyty- powiem Ci jakie warunki musisz spełnić. W tej chwili moim miejscem przebywania jest czyste miasto Człuchów. Kredyty w Polsce- wypróbuj czy masz możliwość już sfinalizować.
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