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Fusions and Takeovers Corporations in the Select of Polish Commercial Law’s System
Managerial Economics
View Archive Info| Field | Value | |
| Title |
Fusions and Takeovers Corporations in the Select of Polish Commercial Law’s System
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| Creator |
Michalczyk, Leszek
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| Subject |
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fusions and takeovers, Polish commercial law’ system |
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| Description |
The article discusses legal conditions of company mergers. The aspect of economic relation of businesses examined herein, together with its relation to the legal reality, is approached from 161 Summaries several angles. In the article, we examine how the Polish Balance Law and the corporate code correlate as regards the two types of linkage which may exist between economic entities: (1st) per incorporationem and (2nd) per unionem. In this respect, the following aspects of legal acts have been taken into account: (1) the corporate code, (2) the Protection of Competition and Consumers Act, (3) the Accounting Act, (4) the taxes regulations, (5) the rules of record and naming taxpayers and taxpaiders NIP , (6) the corporate income tax, (7) the VAT’s taxes. Aside from legal aspects, the article also discusses accounting methods (stemming from the regulations of the balance law) which identify the absorbing entity and the absorbed entity, as well as its consequences for accounting settlement of both entities.
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| Publisher |
AGH University of Science and Technology Press.
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| Contributor |
—
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| Date |
2012-06-09
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://journals.agh.edu.pl/manage/article/view/605
10.7494/manage.2012.11.141 |
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| Source |
Managerial Economics; Vol 11 (2012); 141
1898-1143 |
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| Language |
eng
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| Relation |
https://journals.agh.edu.pl/manage/article/view/605/462
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