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DOI: 10.33226/0137-5490.2020.3.1
JEL: K2 (artykuł w języku angielskim)

The changes introduced by a deregulation act on the succession administration of an enterprise of a natural person

The purpose of the amendments introduced by the
Act of 31 July 2019 amending certain acts in order to
reduce the regulatory burdens, called the deregulatory
act, is to reduce unnecessary and excessive regulatory
burdens. New provisions are to improve the succession
by enabling or improving the exercise of rights in
relation to assets of an enterprise when the share in
the enterprise is included into an estate from a
deceased spouse of the sole trader. The deregulation
act provides for the amendment to the Act on the
succession administration of an enterprise of a natural
person to reduce inaccurate and excessive regulatory
burdens, in particular, those of an administrative
nature.

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Keywords: entrepreneur; succession; authorising acts; decisions related to the enterprise; interim representative

References

Bieluk, J. (2018). Ustawa o zarządzie sukcesyjnym przedsiębiorstwem osoby fizycznej. Komentarz (The Act on the succession administration of
an enterprise of a natural person. Commentary), Warsaw.
Ustawa o zarządzie sukcesyjnym przedsiębiorstwem osoby fizycznej (The Act on the succession administration of an enterprise of a natural
person), the Official Journal of Laws of the Republic of Poland 2018, item 1629, 2019 item 1495)
Ustawa o zarządzie sukcesyjnym przedsiębiorstwem osoby fizycznej i innych ułatwieniach związanych z sukcesją przedsiębiorstw (The Act on
the succession administration of an enterprise of a natural person and other facilitations in the succession of the enterprises), the Official
Journal of Laws of the Republic of Poland 2019, item 1495; as an Act — justification of an act.

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