Reduction of the company's capital by redemption of shares as a premise for declaration of bankruptcy or liquidation. Legal and tax aspects in the context of Poland

Marta Stanisławska

Abstract

n/a
Author Marta Stanisławska (Wydział Prawa w Warszawie)
Marta Stanisławska,,
- Wydział Prawa w Warszawie
Journal seriesInternational Multidisciplinary Scientific GeoConference & EXPO SGEM, ISSN 2367-5659, [1314-2704], (0 pkt)
Issue year2018
Vol5
Pages529-534
Publication size in sheets24.85
Keywords in Englishreduction of share capital, a redemption of shares, a bankruptcy of a capital company
Abstract in original languageThis article analyzes the problem of reducing the company's share capital by redeeming shares of shareholders, which may constitute a premise for the declaration of bankruptcy and liquidation. The purpose of this article is to present significant issues regarding the process of redemption of shares regarding tax law. The redemption of the company's shares leads to the destruction of the shares held by the shareholder, which may lead to its total exlusion of the partner from the company. The process of redeeming shares in a company may also be a planned activity aimed at recovering contributions made to the company before its bankruptsy or liquidation. Topics related to the possibility of applying the company's capital redemption process should be a key area of interest not only for scientists but also practitioners, due to the danger associated with the impementation of premises for bankruptcy. As studies and examples from life indicate, the procedure for redemption of shares is due to the nature of legal entity redeeming shares in a capital company and existing doubts about the resulting legal and tax consequences as a result of such action, the analysis of the indicated topic seems necessary.
DOIDOI:10.5593/sgemsocialF2018/1.6
URL www.sgemflorence.org
Languageen angielski
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reduction of the skan.pdf 884.17 KB
reduction of the osw.pdf 43.86 KB
Score (nominal)5
Score sourcejournalList
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