Zakaz zwrotu fundatorowi mienia wniesionego na pokrycie funduszu założycielskiego fundacji rodzinnej

StatusVoR
Dublin Core metadata
Alternative title
Authors
Kursa, Sławomir
Monograph
Monograph (alternative title)
Date
2025-01-31
Publisher
Journal title
Rejent
Issue
1(405)
Volume
Pages
Pages
26-36
DOI
ISSN
1230 - 669X
ISSN of series
Weblink
https://www.rejent.com.pl/sklep/sklep-artykuly-wyniki.php?lang=Pl
Access date
2025-02-18
Abstract PL
Abstract EN
By the Act of January 26, 2023, the institution of a family foundation was introduced into the polish legal system. Article 17 of the Act provides that the founder shall bring to the family foundation the property to cover the founding fund with a value not lower than PLN 100,000. Article 20 of the Act provides that the family foundation may not return the founder of the property lodged to cover the founding fund in full or in part, unless the Act provides otherwise. The provisions of the Family Foundation Act do not contain a catalog of cases constituting exceptions to the prohibition provided for in art. 20, nevertheless, in the comments to the Act on the family foundation, various circumstances are indicated by the withdrawal of property brought to the family foundation to the founding fund. This article is an attempt to systematize and evaluate them. The issue of reimbursement of property brought to cover the founding fund in the event of dissolution of the family foundation, "overpaying" the amount of the founding fund and in relation to donations made by the founder to the family foundation.
Abstract other
Keywords PL
fundacja rodzinna
fundusz założycielski
fundator
beneficjent
mienie
darowizna
Keywords EN
family foundation
founding fund
founder
beneficiary
property
donation
Keywords other
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Place of exhibition (institution)
Exhibition curator
URI
https://share.swps.edu.pl/handle/swps/1299
Type
License type
closedaccess
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Views
Views13
Acquisition Date13.03.2025
Downloads
Downloads4
Acquisition Date13.03.2025
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