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REDUCTION OF THE COMPANYВ’S CAPITAL BY REDEMPTION OF SHARES AS A PREMISE FOR DECLARATION OF BANKRUPTCY OR LIQUIDATION. LEGAL AND TAX ASPECTS IN THE CONTEXT OF POLAND.
(STEF92 Technology, 2018, M. Stanislawska)
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This article analyzes the problem of reducing the company's share capital by redeeming shares of shareholders, which may constitute a premise for the declaration of bankruptcy and liquidation. The purpose of this article is to present significant issues regarding the process of redemption of shares regarding tax law. The redemption of the company's shares leads to the destruction of the shares held by the shareholder, which may lead to its total exclusion of the partner from the company. The process of redeeming s...
SOCIAL SCIENCES: Section Economics and Finance2018