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„ProblemyPrawaPrywatnegoMiędzynarodowego”.T.13
Red.MaksymilianPazdan.Katowice2013,s.19160
PraceNaukoweUniwersytetuŚląskiegonr3165
MaciejMataczyński*
Transgraniczneprzeniesieniesiedzibystatutowej
polskiejspółkihandlowejzagranicę
Abstract:Cross-borderactivitiesofacompanywhosestatutoryseatislocatedinPoland
havetobeconsideredbothinthecontextofPolishprivateinternationallawrulesand
theEUlawfreedoms,inparticularthefreedomofestablishment.Thearticleconcerns
particularlyoneofthetypesofsuchactivities1cross-bordertransferofstatutoryseat,
whichhastobequalifiedasacross-borderconversionofacompany.InVALE-judgment
(C-378/10)theCourtofJusticeoftheEuropeanUnionstatedthatcross-borderconver-
sionsofcompaniesare,inprinciple,amongstthoseeconomicactivitiesinrespectofwhich
MemberStatesarerequiredtocomplywiththefreedomofestablishment.InPrivateIn-
ternationalLawActfrom2011thePolishlegislatorhasimplementedtherulesconcern-
ingcross-bordertransferof(statutory)seatofalegalentity.Nevertheless,adoptingthese
rulestocapitalcompaniesestablishedunderPolishlawseemstobeimpossible.Codeof
CommercialCompaniesandPartnershipsdoesnotcontainanyprovisionsoncross-border
conversion,althoughitcontainscomprehensiverulesconcerning‘national’conversionof
Polishpartnershipsandcapitalcompaniesaswellascross-bordermergerofcompanies
withinEU(EEA).Theadmissibilityofacross-borderconversionofacompanywithits
statutoryseatinPolandintoacompanywhichisgovernedbyalegalsystemofanother
EU(EEA)countryisquestionablesinceaccordingtoArt.270point2andArt.459point
2ofCodeofCommercialCompaniesandPartnershipstheresolutiononthetransferof
theseatofacompanyabroadisareasonfordissolvingacompany.Suchregulationhas
tobeassessedasarestrictiononfreedomofestablishment.However,theproportionality
testappliedtothatrestriction(necessityofdissolvingacompany)leadstoaconclusion
thatitisjustifiedanddelegelataunderPolishlawthecross-bordertransferofstatutory
seatofaPolishcompany,evenwithintheEU(EEA),isinadmissible.
Keywords:cross-borderconversion,transferofastatutoryseat,freedomofestablish-
ment,restrictionsonfreedomofestablishment,VALE-judgment,cross-borderconversion
ofaPolishcompany
*Drhab.,Uniwersytetim.AdamaMickiewiczawPoznaniu.
