NORDSCI Conference proceedings 2019, Book 2

Law

LEGAL STATUS OF ENTERPRISE IN SUCCESSION IN POLISH LAW IN THE GENERAL PERSPECTIVE OF THE NEED OF UNIFICATION OF THE REGULATION OF LEGAL STATUS OF LEGAL INSTITUTIONS NAMED IN AN IDENTICAL MANNER IN INDIVIDUAL BRANCHES OF LAW

Prof. MCSU dr hab. Grzegorz Kozieł

ABSTRACT

The publication refers to the legal status of an enterprise in succession in Polish law in the context of the general need to standardise the legal status of identical legal institutions in particular branches of law. Under Polish law, the legal status of an enterprise in succession was determined differently from the legal status of an enterprise in the general civil-law meaning (within the meaning of the Act of 23 April 1964 – The Civil Code, consolidated text: Journal of Laws of 2019, item 1145 – CC). The concept of enterprise in succession was introduced by the Polish legislature for the purpose of determining the subject (scope) of succession management of a natural person’s enterprise after his/her death. For an enterprise in succession, as regards taxes strictly defined in statutes, unlike in the area of civil law (where it should be treated as a set of assets), this enterprise is considered an organisational unit without legal personality, to which the statute grants legal capacity. This dualism of the legal status of an enterprise in succession may raise doubts and ambiguities both at the theoretical and practical levels. This leads to a general reflection on the need of unification of the regulation of legal status of legal institutions called in an identical manner in individual branches of law. This study applies primarily the formal-dogmatic method in relation to generally applicable legal acts, and within this methodology, as a rule, all available methods of interpretation, including in particular linguistic interpretation and systemic interpretation.

KEYWORDS

Legal status, enterprise in succession, unification of the legal status of legal institutions in individual branches of law

REFERENCE

NORDSCI Conference Proceedings 2019, Book 2, Conference Proceedings, ISSN 2603-4107, ISBN 978-619-7495-06-5, LEGAL STATUS OF ENTERPRISE IN SUCCESSION IN POLISH LAW IN THE GENERAL PERSPECTIVE OF THE NEED OF UNIFICATION OF THE REGULATION OF LEGAL STATUS OF LEGAL INSTITUTIONS NAMED IN AN IDENTICAL MANNER IN INDIVIDUAL BRANCHES OF LAW, 265-271 pp, DOI paper 10.32008/NORDSCI2019/B2/V2/08