ISSUES IN CIVIL LAW AND CIVIL PROCEDURE

Vol. 120 (2020)

Suspension and establishment of a business by a limited liability company

Pages: 311-322

PDF (Język Polski)

Abstract

The study describes the previous incorrect legal regulations and their effects in the scope of suspension of business activity by a limited liability company. In addition, the issue of the ad-missibility of courts applying coercive proceedings to submit financial statements was presented. It is indicated what types of sanctions may be applied for failure to submit annual financial statements by limited liability companies. Finally, changes introduced to harmonise the regulations related to the suspension of business activity were discussed.