Łączenie, podział, przekształcanie i nabywanie spółek handlowych w świetle nowej Ustawy o odpowiedzialności podmiotów zbiorowych. Zagadnienia ogólne oraz instytucja podziału

This paper highlights selected issues concerning the new regulation of mergers, divisions, transformations and acquisitions of companies under the proposal for the new Act on Liability of Collective Entities for Acts Prohibited under the Penalty. The new While the old Act of 2002 does not create any regulation in that sphere of company law and its practical usage is marginal, the undisputed position of legal doctrine is that the rules of universal succession (for mergers and divisions), created in the fie ld of company law, cannot be transposed into the area of repressive liability of collective entities. The new Act not only changes that status, creating its own, direct regulations of succession and continuation of liability in case of mergers, divisions and transformations of collective enti- ties (companies), but also adds rules on such succession even in connection with simple and massive transactions of acquisition of companies and their assets.