2020

chapter in monograph / paper

english | french

EN The work indicates the development of group companies law primarily through the inter-national and European influence, as well as through public law, in particular tax law. The concept of a capital group or linked entities is present in Polish law, while the expression “group of companies”—the translation of the French term is almost absent in Polish legislation. The doctrine of commercial law primarily uses the concept of a capital group, because a capital group is a binding structure of capital organisation. The term “capital group” has a number of legal definitions in Polish law. The concept of linked enterprises (entities) is increasingly used, especially due to the rapidly changing tax law. On the other hand, some laws define the group as a dominant and dependent society, which means that the legislator must explain the elements of such a definition. The first part of the article refers to the concept of a capital group in the law of protection of fair competition on the market and application of this concept in various branches of law. The author draws attention to the sectoral diversification of definitions and the lack of it in the general concept. On the other hand, the diversity of approaches is emphasized by the introduction of European regulations into the Polish legal order that also modify the outline of group concepts. In particular, transfer pricing regulations and the BEPS project have significantly influenced recent changes in the tax law of capital groups. A question is it also a possibility resulting from the lack of one concept of general capital groups and its timid unification under the pressure of tax law? The last part of the article concerns a private law relationship between a shareholder and company in relation to the parent company or a method of approaching the law towards the minority shareholders group (Cf. M. Lemonnier, Poland: Investor Protection in the Polish Capital Market, Selected Issues, pp. 517–537, (dans) Global Securities Litigation and Enforcement, red. P-H. Conac, M. Gelter, Cambridge University Press 2019.). Polish law does not contain any specific provisions protecting minority shareholders of the subsidiaries that form part of corporate groups. Indirectly, such protection might be afforded under the provisions of the Commercial Companies Code that refer to minority rights and some provisions of the Act on Public Offering. The article points to some special regulations in Polish law—especially the small role played by contractual liability and tort liability as the basis for the shareholders’ claim.

FR Le droit polonais applicable aux groupes de sociétés, en particulier dans les politiques fiscales, ont fait l’objet de modifications importantes pendant dernières années. En outre, de nouvelles lois sur le fonctionnement des entrepreneurs ont été introduites, qui mettent l’accent sur la transparence des politiques et la concurrence sur le marché. En dépit de la grande diversité des concepts du droit des groupes de sociétés en droit polonais, il était nécessaire d’inclure les aspects d’information divulgués en dehors du groupe dans la politique des sociétés. La Pologne a adopté de nombreuses réglementations concernant le projet BEPS et dans le cadre des groupes des sociétés a très rapidement modifié l’approche de l’information, en particulier sur le plan fiscal.

17.03.2020

265 - 283

10.1007/978-3-030-36697-1_11

https://link.springer.com/chapter/10.1007/978-3-030-36697-1_11

Groups of Companies A Comparative Law Overview

The 20th Congress of the International Academy of Comparative Law (General Congress), 22-28.07.2018, Fukuoka, Japan

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