The purpose of the article is to answer the question whether, when introducing a new type of capital company in the form of a simple joint stock company, the Polish legislator has acted in ac-cordance with the assumptions of a rational legislator. Unfortunately, the analysis carried out in the study leads to the conclusion that this did not happen. Instead of introducing punctual regulations solving the real needs of the startup environment in the form of, for example, a special law, a new form of capital company was created, which, not only because of the extensiveness of its regulation, but above all because of its content, actually breaks the Polish company law system, bringing many risks to the stability of this system. Therefore, it should be postulated that, de lege ferenda, the legi-slator repeal the provisions governing it.
