- Tytuł:
-
Problemy ukrytych aportów w spółkach publicznych
The problems of hidden contributions in kind in public companies - Autorzy:
- Postrach, Krzysztof
- Powiązania:
- https://bibliotekanauki.pl/articles/951333.pdf
- Data publikacji:
- 2014
- Wydawca:
- Łódzkie Towarzystwo Naukowe
- Tematy:
-
aport
ukryty aport
wycena aportu
kapitał zakładowy
contribution in kind
hidden contribution in kind
contribution in-kind valuation
share capital - Opis:
- Transactions with himself are among the typical behaviors of a controlling shareholder who abuses his position in a public company. The article discusses hidden contributions in kind, which are the result of this type of behavior. It has been determined in which hidden contributions in kind differ from properly made contributions and what are the negative consequences of the former. The discussion includes the legal aspects of this phenomenon. Some cases of circumventing the contribution-in-kind regulations are described. Based on one of those cases, the issue of the suitability of the share capital as an institution designed to protect creditors is addressed. Consideration is given to the difficulties occurring in practice in combating the hidden contributions in kind.
- Źródło:
-
Studia Prawno-Ekonomiczne; 2014, XCI (91)/2; 293-203
0081-6841 - Pojawia się w:
- Studia Prawno-Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł