Performing legal transactions based on entries in public registers. Selected issues
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Published:
Jul 30, 2019
Keywords:
public register, credibility, legal transaction, absolute invalidity
Main Article Content
Abstract
The article concerns the analysis of the consequences of making further legal transactions with entities which should not be disclosed in public registers due to the invalidity of legal transactions on the basis of which the entry in the public register has been made. As a result of the conducted research it was found that, despite an absolutely invalid deed/founding act, the partnership/company can be disclosed in the National Court Register, and further legal transactions are valid. If the real estate is purchased on the basis of an absolutely invalid legal transaction, disclosure of the purchaser in the second section of the land and mortgage register is not covered by the principle of public credibility of land and mortgage registers. This also applies to the subsequent business real estate trading.
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How to Cite
Gonet, W., & Wolska, H. (2019). Performing legal transactions based on entries in public registers. Selected issues. Journal of Management and Financial Sciences, (36), 85–101. https://doi.org/10.33119/JMFS.2019.36.6
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References
Legal acts:
1. The Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners, Dz. U. [Journal of Laws] of 2017, item 2278.
2. The Act of 26 June 1974 – Labour Code, Dz. U. [Journal of Laws] of 2016, item 1666.
3. The Act of 6 July 1982 on Land and Mortgage Registers and on Mortgage, Dz. U. [Journal of Laws] of 2017, item 1007.
4. The Act of 16 September 1982 – Cooperative Law, Dz. U. [Journal of Laws] of 2017, item 1560.
5. The Act of 6 April 1984 on Foundations, Dz. U. [Journal of Laws] of 2016, item 40.
6. The Act of 15 November 1984 on Agricultural Tax, Dz. U. [Journal of Laws] of 2017, item 1892.
7. The Act of 12 January 1991 on Local Taxes and Charges, Dz. U. [Journal of Laws] of 2017, item 1785.
8. The Act of 15 February 1992 on the Legal Persons’ Income Tax, Dz. U. [Journal of Laws] of 2017, item 2343.
9. The Act of 20 August 1997 on the National Court Register, Dz. U. [Journal of Laws] of 2017, item 700.
10. The Act of 9 September 2000 on Tax on Civil Law Transactions, Dz. U. [Journal of Laws] of 2017, item 1150.
11. The Act of 15 September 2000 the Code of Commercial Partnerships and Companies, Dz. U. [Journal of Laws] of 2017, item 1577.
12. The Act of 15 December 2000 on Housing Cooperatives, Dz. U. [Journal of Laws] of 2013, item 1222.
13. The Act of 30 October 2002 on Forest Tax, Dz. U. [Journal of Laws] of 2017, item 1821.
14. The Act of 2 July 2004 on the Freedom of Economic Activity, Dz. U. [Journal of Laws] of 2015, item 1206.
15. The Acts of 24 August 2006 on Tonnage Tax, Dz. U. [Journal of Law] of 2014, item 511.
16. The Act of 15 April 2011 on Medical Activity, Dz. U. [Journal of Laws] of 2017, item 2077.
17. The Acts of 2 March 2012 on Extraction of Certain Minerals, Dz. U. [Journal of Law] of 2016, item 1581.
18. The Act of 6 July 2016 on Retail Sales Tax, Dz. U. [Journal of Laws] of 2017, item 1918.
19. The Associations Act of 7 April 1989, Dz. U. [Journal of Laws] of 2017, item 210.
20. The Civil Code Act of 23 April 1964, Dz. U. [Journal of Laws] of 2017, item 459.
21. The Excise Duty Act of 6 December 2008, Dz. U. [Journal of Laws] of 2017, item 43.
22. The Goods and Services Tax Act of 11 March 2004, Dz. U. [Journal of Laws] of 2017, item 1221.
23. Ordinance of the Minister of Justice of 1 July 1934 issued in consultation with the Minister of Industry and Trade in consultation with the Minister of Communications, Posts and Telegraphs on the Commercial Register, Dz. U. [Journal of Laws] of 1934, No. 59, item 511.
24. Ordinance of the President of the Republic of Poland of 27 June 1934 on the Commercial Code, Dz. U. [Journal of Laws] of 1934, No. 57, item 502.
25. The Tax Ordinance Act of 29 August 1997, Dz. U. [Journal of Laws] of 2017, item 201.
Other publications:
1. Hajn, Z. Pracodawca. ABC. Retrieved form: https://sip.lex.pl/#/publication/469830881/hajn-zbigniew-pracodawca?cm=URELATIONS [accessed: 3 January 2018].
2. Kidyba, A. (2017). Komentarz aktualizowany do art. 1–300 Kodeksu spółek handlowych [Commentary to Article 63 of the CCPC], LEX/el [accessed: 03 January 2018].
3. Liszcz, T. (2010). Prawo pracy. Warszawa: Wolters Kluwer.
4. Nowak, D. (2010). Wadliwa spółka partnerska. Warszawa: Wolters Kluwer.
5. Radzikowski, K. (2015). Prawnopodatkowe skutki wadliwości czynności cywilnoprawnych. Problematyka przedmiotu opodatkowania. Warszawa: Wolters Kluwer.
6. Rodzynkiewicz, M. (2014). Kodeks spółek handlowych. Komentarz, 6th ed., [commentary to Article 63 of the CCPC]. LexisNexis [accessed: 3 January 2018].
7. Stelina, J. (Ed.) (2016). Prawo pracy. Warszawa: C. H. Beck.
8. Szajkowski, A. et al. (2008). System prawa prywatnego. Prawo spółek osobowych. Szajkowski A. (Ed.). Warszawa: C. H. Beck, The Institute of Law Studies of the Polish Academy of Sciences (Instytut Nauk Prawnych PAN).
9. Wrzecionek, R. (2007). Kontrola sądu rejestrowego nad czynnościami notarialnymi w spółkach kapitałowych. PPH [The Commercial Law Review], No. 2.
1. The Act of 24 March 1920 on the Acquisition of Real Estate by Foreigners, Dz. U. [Journal of Laws] of 2017, item 2278.
2. The Act of 26 June 1974 – Labour Code, Dz. U. [Journal of Laws] of 2016, item 1666.
3. The Act of 6 July 1982 on Land and Mortgage Registers and on Mortgage, Dz. U. [Journal of Laws] of 2017, item 1007.
4. The Act of 16 September 1982 – Cooperative Law, Dz. U. [Journal of Laws] of 2017, item 1560.
5. The Act of 6 April 1984 on Foundations, Dz. U. [Journal of Laws] of 2016, item 40.
6. The Act of 15 November 1984 on Agricultural Tax, Dz. U. [Journal of Laws] of 2017, item 1892.
7. The Act of 12 January 1991 on Local Taxes and Charges, Dz. U. [Journal of Laws] of 2017, item 1785.
8. The Act of 15 February 1992 on the Legal Persons’ Income Tax, Dz. U. [Journal of Laws] of 2017, item 2343.
9. The Act of 20 August 1997 on the National Court Register, Dz. U. [Journal of Laws] of 2017, item 700.
10. The Act of 9 September 2000 on Tax on Civil Law Transactions, Dz. U. [Journal of Laws] of 2017, item 1150.
11. The Act of 15 September 2000 the Code of Commercial Partnerships and Companies, Dz. U. [Journal of Laws] of 2017, item 1577.
12. The Act of 15 December 2000 on Housing Cooperatives, Dz. U. [Journal of Laws] of 2013, item 1222.
13. The Act of 30 October 2002 on Forest Tax, Dz. U. [Journal of Laws] of 2017, item 1821.
14. The Act of 2 July 2004 on the Freedom of Economic Activity, Dz. U. [Journal of Laws] of 2015, item 1206.
15. The Acts of 24 August 2006 on Tonnage Tax, Dz. U. [Journal of Law] of 2014, item 511.
16. The Act of 15 April 2011 on Medical Activity, Dz. U. [Journal of Laws] of 2017, item 2077.
17. The Acts of 2 March 2012 on Extraction of Certain Minerals, Dz. U. [Journal of Law] of 2016, item 1581.
18. The Act of 6 July 2016 on Retail Sales Tax, Dz. U. [Journal of Laws] of 2017, item 1918.
19. The Associations Act of 7 April 1989, Dz. U. [Journal of Laws] of 2017, item 210.
20. The Civil Code Act of 23 April 1964, Dz. U. [Journal of Laws] of 2017, item 459.
21. The Excise Duty Act of 6 December 2008, Dz. U. [Journal of Laws] of 2017, item 43.
22. The Goods and Services Tax Act of 11 March 2004, Dz. U. [Journal of Laws] of 2017, item 1221.
23. Ordinance of the Minister of Justice of 1 July 1934 issued in consultation with the Minister of Industry and Trade in consultation with the Minister of Communications, Posts and Telegraphs on the Commercial Register, Dz. U. [Journal of Laws] of 1934, No. 59, item 511.
24. Ordinance of the President of the Republic of Poland of 27 June 1934 on the Commercial Code, Dz. U. [Journal of Laws] of 1934, No. 57, item 502.
25. The Tax Ordinance Act of 29 August 1997, Dz. U. [Journal of Laws] of 2017, item 201.
Other publications:
1. Hajn, Z. Pracodawca. ABC. Retrieved form: https://sip.lex.pl/#/publication/469830881/hajn-zbigniew-pracodawca?cm=URELATIONS [accessed: 3 January 2018].
2. Kidyba, A. (2017). Komentarz aktualizowany do art. 1–300 Kodeksu spółek handlowych [Commentary to Article 63 of the CCPC], LEX/el [accessed: 03 January 2018].
3. Liszcz, T. (2010). Prawo pracy. Warszawa: Wolters Kluwer.
4. Nowak, D. (2010). Wadliwa spółka partnerska. Warszawa: Wolters Kluwer.
5. Radzikowski, K. (2015). Prawnopodatkowe skutki wadliwości czynności cywilnoprawnych. Problematyka przedmiotu opodatkowania. Warszawa: Wolters Kluwer.
6. Rodzynkiewicz, M. (2014). Kodeks spółek handlowych. Komentarz, 6th ed., [commentary to Article 63 of the CCPC]. LexisNexis [accessed: 3 January 2018].
7. Stelina, J. (Ed.) (2016). Prawo pracy. Warszawa: C. H. Beck.
8. Szajkowski, A. et al. (2008). System prawa prywatnego. Prawo spółek osobowych. Szajkowski A. (Ed.). Warszawa: C. H. Beck, The Institute of Law Studies of the Polish Academy of Sciences (Instytut Nauk Prawnych PAN).
9. Wrzecionek, R. (2007). Kontrola sądu rejestrowego nad czynnościami notarialnymi w spółkach kapitałowych. PPH [The Commercial Law Review], No. 2.