Spółki w prawie polskim, angielskim i amerykańskim   dr Łucja Biel Zakład Badań nad Przekładem i Komunikacją Międzykulturo...
Osoba fizyczna prowadząca działalność gospodarczą <ul><li>SOLE TRADER (UK) </li></ul><ul><li>SOLE PROPRIETORSHIP (US) </li...
Klasyfikacja polskich spółek <ul><li>Spółki prawa cywilnego  </li></ul><ul><li>(spółki cywilne)   </li></ul><ul><li>   Ko...
Klasyfikacja polskich spółek
Spółka (osobowa +kapitałowa) <ul><li>Spółka osobowa      partnership </li></ul><ul><ul><li>(*personal partnership, privat...
Spółka cywilna <ul><li>Nie ma osobowości prawnej </li></ul><ul><li>Nie ma statusu przedsiębiorcy (poszczególni wspólnicy s...
Spółka cywilna     civil law partnership/association, private partnership
Spółki osobowe    partnerships <ul><li>W  spółce jawnej   [sp.j.]  wspólnicy odpowiadają osobiście i solidarnie całym maj...
Spółki osobowe / Partnerships
Spółki kapitałowe / Companies <ul><li>W  spółce z ograniczoną odpowiedzialnością   (Sp. z o.o.)  minimalny kapitał zakłado...
Spółki kapitałowe / Companies
Partnership, company, corporation <ul><li>Prawo angielskie </li></ul><ul><li>Partnerships     unincorporated bodies </li>...
Partnership, company, corporation <ul><li>Prawo amerykańskie </li></ul><ul><li>Partnerships     unincorporated bodies </l...
Angielskie prawo spółek <ul><li>Company Law </li></ul><ul><li>The Partnership Act 1890 </li></ul><ul><li>The Companies Act...
Spółki osobowe / Partnerships <ul><li>Partnership  -  an unincorporated body, an association of at least two persons “carr...
Partnerships c.d. <ul><li>An  unlimited partnership / general partnership   - partners are jointly and severally liable fo...
Partnerships cd. <ul><li>A  limited liability partnership   was introduced in 2000. It is “a body corporate (with legal pe...
Partnerships  w słownikach
Spółki kapitałowe - Companies
Unlimited company <ul><li>formed by incorporation  &  has a  separate legal personality .  </li></ul><ul><li>M embers’  li...
private  vs. public <ul><li>Private companies  -  shares are not available to the general public  and capital is raised th...
private vs.  public <ul><li>Public company   (PLC, plc)   offer s  shares to   the general public  although it does not ne...
Limited by guarantee vs. limited by shares <ul><li>C ompanies limited by guarantee  ( private company limited by guarantee...
Spółki w prawie amerykańskim <ul><li>Partnership (general partnership) </li></ul><ul><li>Limited partnership </li></ul><ul...
Partnerships <ul><li>A  partnership  [ general partnership ] :   at least 2 partners who manage the business and are perso...
Partnerships <ul><li>A  limited liability partnership  (LLP or RLLP – registered limited liability partnership): partners’...
Limited liability company <ul><li>combines non-tax advantages of corporations and tax advantages of partnerships </li></ul...
Corporations (spółki kapitałowe) <ul><li>incorporation   -  registration ;  a fairly simple process usually requiring payi...
Corporations <ul><li>Close corporations  ( closely-held corporation ) have few shareholders and their shares are not avail...
S & C corporations <ul><li>An  S Corporation  ( Subchapter S/tax-option corporation ) status may be chosen if a corporatio...
PL, UK and US company names in translation
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PL, UK and US company names in translation

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PL, UK and US company names in translation

  1. 1. Spółki w prawie polskim, angielskim i amerykańskim dr Łucja Biel Zakład Badań nad Przekładem i Komunikacją Międzykulturową Instytut Anglistyki, Uniwersytet Gdański E-mail: anglb@univ.gda.pl
  2. 2. Osoba fizyczna prowadząca działalność gospodarczą <ul><li>SOLE TRADER (UK) </li></ul><ul><li>SOLE PROPRIETORSHIP (US) </li></ul>
  3. 3. Klasyfikacja polskich spółek <ul><li>Spółki prawa cywilnego </li></ul><ul><li>(spółki cywilne) </li></ul><ul><li> Kodeks cywilny 1964 </li></ul><ul><li>Spółki prawa handlowego </li></ul><ul><li>(spółki handlowe) </li></ul><ul><li> Kodeks spółek handlowych 2000 </li></ul>
  4. 4. Klasyfikacja polskich spółek
  5. 5. Spółka (osobowa +kapitałowa) <ul><li>Spółka osobowa  partnership </li></ul><ul><ul><li>(*personal partnership, private company) </li></ul></ul><ul><li>Spółka kapitałowa  company (EN) / corporation (US) </li></ul><ul><ul><li>(*capital company, incorporated company, association of capital) </li></ul></ul>
  6. 6. Spółka cywilna <ul><li>Nie ma osobowości prawnej </li></ul><ul><li>Nie ma statusu przedsiębiorcy (poszczególni wspólnicy są przedsiębiorcami) </li></ul><ul><li>Umowa pisemna </li></ul><ul><li>Nie ma ekwiwalentu funkcjonalnego w prawie angielskim </li></ul>
  7. 7. Spółka cywilna  civil law partnership/association, private partnership
  8. 8. Spółki osobowe  partnerships <ul><li>W spółce jawnej [sp.j.] wspólnicy odpowiadają osobiście i solidarnie całym majątkiem za zobowiązania spółki. </li></ul><ul><li>Spółka komandytowa [sp.k.] jest podobna do spółki jawnej, ale przynajmniej jeden wspólnik (komplementariusz) odpowiada całym majątkiem za jej zobowiązania, a komandytariusz  wysokości wniesionego wkładu (sumy komandytowej). </li></ul><ul><li>Spółkę partnerską [sp.p.] mogą zakładać wyłącznie osoby fizyczne wykonujące wolny zawód (np. tłumacze przysięgli) i na ogół partner nie odpowiada swoim majątkiem za zobowiązania innych partnerów. </li></ul><ul><li>Spółka komandytowo-akcyjna [S.K.A.] stanowi połączenie spółki komandytowej i akcyjnej. Przynajmniej jeden wspólnik (komplementariusz) odpowiada bez ograniczeń za zobowiązania spółki, a akcjonariusze odpowiadają do wysokości posiadanych akcji. Jej minimalny kapitał zakładowy wynosi 50 tys. PLN . </li></ul>
  9. 9. Spółki osobowe / Partnerships
  10. 10. Spółki kapitałowe / Companies <ul><li>W spółce z ograniczoną odpowiedzialnością (Sp. z o.o.) minimalny kapitał zakładowy wynosi 50 tys. PLN. Spółka nie może być notowana na giełdzie i podlega mniej rygorystycznym wymogom niż spółka akcyjna (S.A.) , która musi na przykład ustanowić radę nadzorczą. Minimalny kapitał zakładowy w spółce akcyjnej wynosi 500 tys. PLN. </li></ul>
  11. 11. Spółki kapitałowe / Companies
  12. 12. Partnership, company, corporation <ul><li>Prawo angielskie </li></ul><ul><li>Partnerships  unincorporated bodies </li></ul><ul><li>Companies  incorporated bodies: </li></ul><ul><ul><li>Registered companies (registered under the Companies Acts) </li></ul></ul><ul><ul><li>Statutory companies (registered under special Acts of Parliament) </li></ul></ul><ul><ul><li>Chartered companies (by royal charter, e.g. British Broadcasting Corporation ) </li></ul></ul>
  13. 13. Partnership, company, corporation <ul><li>Prawo amerykańskie </li></ul><ul><li>Partnerships  unincorporated bodies </li></ul><ul><ul><li>Limited partnership </li></ul></ul><ul><ul><li>Limited liability partnership </li></ul></ul><ul><ul><li>Limited liability limited partnership </li></ul></ul><ul><ul><li>Limited liability company </li></ul></ul><ul><li>Corporations  incorporated bodies </li></ul>
  14. 14.
  15. 15. Angielskie prawo spółek <ul><li>Company Law </li></ul><ul><li>The Partnership Act 1890 </li></ul><ul><li>The Companies Act 1985 </li></ul><ul><li>The Companies Act 1989 </li></ul><ul><li>The Limited Liability Partnership Act 2000 </li></ul><ul><li>The Companies (Audit, Investigations and Community Enterprise) Act 2004 </li></ul><ul><li>The Companies Act 2006 ( www.opsi.gov.uk/ACTS/acts2006/ukpga_20060046_en.pdf ) </li></ul>
  16. 16. Spółki osobowe / Partnerships <ul><li>Partnership - an unincorporated body, an association of at least two persons “carrying on business in common with a view of profit” (the P A 1890) ; it may be formed by oral agreement, can be inferred by conduct or it can be a formal written agreement ( Lowry & Dignam ) </li></ul><ul><li>Partnership (unlimited / general partnership) </li></ul><ul><li>Limited partnership </li></ul><ul><li>Limited liability partnership </li></ul>
  17. 17. Partnerships c.d. <ul><li>An unlimited partnership / general partnership - partners are jointly and severally liable for all liabilities of the partnership ; does not have a separate legal personality but may sue and be sued. The requirement of member limitation from 2 to 20 was lifted in 2002 and the max imum is unlimited. </li></ul><ul><li>A limited partnership has at least 1 general partner whose liability is unlimited and at least 1 limited partner whose liability is limited to the amount of contribution . Limited partners are not involved in the management of the business, bind the partnership and withdraw their contributions from the partnership; it requires filing a form with the Registrar in the C H otherwise treated as a general partnership . </li></ul>
  18. 18. Partnerships cd. <ul><li>A limited liability partnership was introduced in 2000. It is “a body corporate (with legal personality separate from that of its members) which is formed by being incorporated under this Act” (the LLPA 2000). Despite having a legal personality , it is classified as a partnership. It does not have a share capital and is not subject to corporate governance requirements (no board of directors, general meetings, memorandum and articles of association) as companies are; however. Members’ personal liability is limited for general trading debts but unlimited for their own negligent acts . It is still rather rare and is elected mainly by professionals (lawyers, accountants). </li></ul>
  19. 19. Partnerships w słownikach
  20. 20. Spółki kapitałowe - Companies
  21. 21. Unlimited company <ul><li>formed by incorporation & has a separate legal personality . </li></ul><ul><li>M embers’ liability is not limited (as in a partnership ) . </li></ul><ul><li>Unlike in a partnership, individual members may in general not be sued by creditors . If a creditor wants to recover debt, s / he ask s the court for an order to wind up the company. M embers make contributions towards business debts in accordance with the memorandum/ AoA ; if a member is not able to make such contributions, it may be claimed from other members . </li></ul>
  22. 22.
  23. 23. private vs. public <ul><li>Private companies - shares are not available to the general public and capital is raised through members’ personal savings or bank loans ; it needs only 1 member and 1 director; i n practice there are no minimum capital requirements. </li></ul>
  24. 24. private vs. public <ul><li>Public company (PLC, plc) offer s shares to the general public although it does not necessarily have to be listed on the stock exchange ( e.g. Alternative Investment Market AIM). </li></ul><ul><li>requires minimum 2 members and 2 directors </li></ul><ul><li>t he minimum share capital GBP 50,000 </li></ul><ul><li>are limited by shares , i.e. their shareholders’ liability is limited to the amount of their contributions </li></ul><ul><li>is subject to more stringent disclosure and corporate governance requirements, e.g. age requirements for company directors or secretary qualifications . </li></ul>
  25. 25. Limited by guarantee vs. limited by shares <ul><li>C ompanies limited by guarantee ( private company limited by guarantee not having a share capital, private company limited by guarantee having a share capital i public company limited by guarantee and having a share capital ) : </li></ul><ul><ul><li>- members’ liability is limited to a fixed amount specified in incorporation documents to be contributed towards business debts if a company is wound up. </li></ul></ul><ul><ul><li>- t his form of business structure is most frequently used by charitable organizations. </li></ul></ul><ul><li>The vast majority of English companies are companies limited by shares where members’ liability is limited to the amount of the capital they owe for their shares </li></ul>
  26. 26.
  27. 27. Spółki w prawie amerykańskim <ul><li>Partnership (general partnership) </li></ul><ul><li>Limited partnership </li></ul><ul><li>Limited liability partnership </li></ul><ul><li>Limited liability limited partnership </li></ul><ul><li>Limited liability company </li></ul><ul><li>Close corporation </li></ul><ul><li>Public corporation </li></ul><ul><li>Professional corporation </li></ul><ul><li>S corporation </li></ul><ul><li>C corporation </li></ul>
  28. 28. Partnerships <ul><li>A partnership [ general partnership ] : at least 2 partners who manage the business and are personally liable for all the obligations ; it is not a tax-paying entity for federal income tax purposes. </li></ul><ul><li>A limited partnership (LP) : at least 1 general partner who has unlimited liability and manages the business, and at least 1 limited partner with a limited liability and not involved in the management of LP. An LP may be taxed either as a partnership or as a corporation, depending on partners’ decision. Limitation of liability may differ in various states. </li></ul>
  29. 29. Partnerships <ul><li>A limited liability partnership (LLP or RLLP – registered limited liability partnership): partners’ liability is limited for LLP obligations and unlimited for partners’ own acts; may be taxed as a partnership or a corporation. The LLP is formed upon filing a form with the secretary of state; it is best suited for professionals, i.e. consultants, auditors, lawyers. </li></ul><ul><li>A limited liability limited partnership (LLLP) is a limited partnership where all partners’ liability is limited in relation to most obligations (except for limited liability of general partners LLLP and LP are identical – 2004:877). However, a general partner is liable for any wrong acts committed when acting for the LLLP. The partnership is managed by general partners. The LLLP is formed upon filing with the secretary of state. Partners’ ownership interests in the LLLP and LP are not freely transferable. </li></ul>
  30. 30. Limited liability company <ul><li>combines non-tax advantages of corporations and tax advantages of partnerships </li></ul><ul><li>Its members may manage the company themselves or appoint managers </li></ul><ul><li>m ember’s liability is limited for company obligations and unlimited for their own malpractice . </li></ul><ul><li>The LLC and its members may be treated similar to the S Corporation in respect of federal tax. Favourable tax treatment for wealthy investors who may deduct partnership losses from their income . </li></ul><ul><li>A member’s ownership interest is not freely transferable . </li></ul>
  31. 31.
  32. 32. Corporations (spółki kapitałowe) <ul><li>incorporation - registration ; a fairly simple process usually requiring paying a fee and filing a document with a designated government official – usually the secretary of state of the state of incorporation. </li></ul><ul><li>A corporation is regulated by statutes binding in its state of incorporation </li></ul><ul><li>klasyfikacje : corporations for profit , corporations not for profit and government-owned corporations </li></ul><ul><li>in the US usage a domestic corporation means that a corporation was incorporated in a given state; in all the other states it is referred to as a foreign corporation. If a corporation is incorporated in another country, it is referred to as an alien corporation . </li></ul>
  33. 33. Corporations <ul><li>Close corporations ( closely-held corporation ) have few shareholders and their shares are not available to the general public ; may be permitted not to have a BoD and to be managed by shareholders. </li></ul><ul><li>Shares of publicly-held corporations ( public corporation ) are available to the general public . </li></ul><ul><li>professional corporation [P.C.] - permitted in all states to professionals (e.g. architects, lawyers, accountants) ; has a legal personality and is managed by a BoD; p rofessional shareholders are not in general liable for the obligations of the corporation; they have unlimited liability for own malpractice, but not for fellow shareholders’ malpractice. The professional corporation may be taxed like a corporation or like an S Corporation. T he LLP that is more popular due to tax advantages it offers . </li></ul>
  34. 34. S & C corporations <ul><li>An S Corporation ( Subchapter S/tax-option corporation ) status may be chosen if a corporation has fewer than 75 shareholders , has only one class of shares and is owned solely by individuals and trusts. It is taxed under Subchapter S of the Internal Revenue Code , i.e. is taxed similarly to partnerships ( its income is taxed through shareholders who may also deduct losses of the corporation on their individual federal income tax returns). </li></ul><ul><li>C Corporation (Subchapter-C corporation) a ny other corporation which has not chosen the S-Corporation status (and its income is taxed through it) . </li></ul>

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