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Spółki w prawie polskim, angielskim i amerykańskim

dr Łucja BielZakład Badań nad Przekładem i Komunikacją MiędzykulturowąInstytut Anglistyki, Uniwersytet GdańskiE-mail: anglb@univ.gda.pl

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Osoba fizyczna prowadząca działalność gospodarczą

• SOLE TRADER (UK)

• SOLE PROPRIETORSHIP (US)

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Klasyfikacja polskich spółek

• Spółki prawa cywilnego

(spółki cywilne)

Kodeks cywilny 1964

• Spółki prawa handlowego

(spółki handlowe)

Kodeks spółek handlowych 2000

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Klasyfikacja polskich spółek

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Spółka (osobowa +kapitałowa)

1. Spółka osobowa partnership(*personal partnership, private company)

2. Spółka kapitałowa company (EN) / corporation (US)

(*capital company, incorporated company, association of capital)

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Spółka cywilna• Nie ma osobowości prawnej• Nie ma statusu przedsiębiorcy

(poszczególni wspólnicy są przedsiębiorcami)

• Umowa pisemna

• Nie ma ekwiwalentu funkcjonalnego w prawie angielskim

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Spółka cywilna civil law partnership/association, private partnership

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Spółki osobowe partnerships• W spółce jawnej [sp.j.] wspólnicy odpowiadają osobiście i solidarnie całym majątkiem

za zobowiązania spółki. • 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).

• 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.

• 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.

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Spółki osobowe / Partnerships

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Spółki kapitałowe / Companies

• 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.

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Spółki kapitałowe / Companies

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Partnership, company, corporation

Prawo angielskiePartnerships unincorporated bodies

Companies incorporated bodies:– Registered companies (registered under the

Companies Acts)– Statutory companies (registered under special Acts

of Parliament)– Chartered companies (by royal charter, e.g. British

Broadcasting Corporation)

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Partnership, company, corporationPrawo amerykańskie

Partnerships unincorporated bodies• Limited partnership• Limited liability partnership• Limited liability limited partnership• Limited liability company

Corporations incorporated bodies

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Angielskie prawo spółek

Company Law

• The Partnership Act 1890• The Companies Act 1985• The Companies Act 1989• The Limited Liability Partnership Act 2000• The Companies (Audit, Investigations and

Community Enterprise) Act 2004• The Companies Act 2006

(www.opsi.gov.uk/ACTS/acts2006/ukpga_20060046_en.pdf)

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Spółki osobowe / PartnershipsPartnership - an unincorporated body, an association

of at least two persons “carrying on business in common with a view of profit” (the PA 1890); it may be formed by oral agreement, can be inferred by conduct or it can be a formal written agreement (Lowry & Dignam)

• Partnership (unlimited / general partnership)• Limited partnership• Limited liability partnership

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Partnerships c.d.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 maximum is unlimited.

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 CH otherwise treated as a general partnership.

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Partnerships cd.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).

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Partnerships w słownikach

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Spółki kapitałowe - Companies

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Unlimited company• formed by incorporation & has a separate legal

personality. • Members’ liability is not limited (as in a partnership). • Unlike in a partnership, individual members may in

general not be sued by creditors. If a creditor wants to recover debt, s/he asks the court for an order to wind up the company. Members 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.

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private vs. public• 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; in practice there are no minimum capital requirements.

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private vs. public• Public company (PLC, plc) offers shares to the

general public although it does not necessarily have to be listed on the stock exchange (e.g. Alternative Investment Market AIM).

• requires minimum 2 members and 2 directors• the minimum share capital GBP 50,000• are limited by shares, i.e. their shareholders’

liability is limited to the amount of their contributions

• is subject to more stringent disclosure and corporate governance requirements, e.g. age requirements for company directors or secretary qualifications.

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Limited by guarantee vs. limited by shares

• Companies 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): - members’ liability is limited to a fixed amount specified in

incorporation documents to be contributed towards business debts if a company is wound up.

- this form of business structure is most frequently used by charitable organizations.

• 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

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Spółki w prawie amerykańskim

• Partnership (general partnership)

• Limited partnership• Limited liability

partnership• Limited liability limited

partnership• Limited liability

company

• Close corporation• Public corporation• Professional

corporation• S corporation• C corporation

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Partnerships• 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.

• 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.

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Partnerships• 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.

• 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.

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Limited liability company• combines non-tax advantages of corporations and

tax advantages of partnerships• Its members may manage the company themselves

or appoint managers• member’s liability is limited for company obligations

and unlimited for their own malpractice. • 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.

• A member’s ownership interest is not freely transferable.

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Corporations (spółki kapitałowe)• 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.

• A corporation is regulated by statutes binding in its state of incorporation

• klasyfikacje: corporations for profit, corporations not for profit and government-owned corporations

• 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.

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Corporations• 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.

• Shares of publicly-held corporations (public corporation) are available to the general public.

• 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; professional 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. The LLP that is more popular due to tax advantages it offers.

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S & C corporations• 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).

• C Corporation (Subchapter-C corporation) any other corporation which has not chosen the S-Corporation status (and its income is taxed through it).

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