Dziedziczenie udziału zmarłego członka spółdzielni
[Inheritance of the share of the deceased member of the cooperative]
Artykuł naukowy w czasopiśmie recenzowanyCzasopismo: Przegląd Prawa Handlowego (ISSN: 1230-2996)
Rok wydania: 2018
Numer czasopisma: 11
Strony od-do: 28-33
Streszczenie: Against the background of Art. 16a of the Cooperative Law Act (CLA) there appear doubts about the character of legal succession of a share in case of death; the group of heirs, and the mutual relations between Art. 16a and Art. 16(3) and Art. 25(2) in conjunction with Art. 26(1) CLA. One should support the dominant view that Art. 16a CLA concerns succession, however, this is not succession of the rights and obligations of the deceased member, but of the so-called contributed share, which should be understood only as a monetary accounting value corresponding to the member's financial share in the cooperative. At the same time, one should opt for a broadening interpretation of Art. 16a CLA, which assumes that the contributed share may be inherited only by those heirs who were cooperative members or had filed membership declarations before that member died, but have we are dealing with succession, the monetary value of the share is added to the estate and divided among all heirs. Art. 16(3) CLA constitutes lex specialis in relation to Art. 16a CLA, while the latter constitutes lex specialis in relation to Art. 25(2) in conjunction with Art. 26(1) CLA.
Słowa kluczowe: Dziedziczenie udziału spółdzielczego, spółdzielnia, prawo spadkowe
Cytowanie w formacie Bibtex:
@article{1,
author = "Piotr Zakrzewski",
title = "Dziedziczenie udziału zmarłego członka spółdzielni",
journal = "Przegląd Prawa Handlowego",
year = "2018",
number = "11",
pages = "28-33"
}
Cytowanie w formacie APA:
Zakrzewski, P. (2018). Dziedziczenie udziału zmarłego członka spółdzielni. Przegląd Prawa Handlowego, 11, 28-33.