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Mgr Mariusz Tomasz Kłoda
ORCID: 0000-0003-0547-8647

PhD student at the Department of Commercial and Maritime Law at the Faculty of Law and Administration at the Nicolaus Copernicus University in Toruń.

 
DOI: 10.33226/0137-5490.2020.2.4
JEL: K22

On March 1, 2019, art. 231 § 4 of the Act of 15 September
2000 — the Code of Commercial Companies, which
excluded a written vote on absolutorium matters for
members of the organs (liquidators) of a limited liability
company, ceased to be in force. This solution raises
doubts. Therefore, this article discusses the issues of
inadmissibility of a written vote on absolutorium matters
in a limited liability company under the Polish and the
German law and the purpose of this regulation, the
meaning of the term "written vote" under art. 231 § 4
k.s.h. and causes and legal consequences of the repeal of
art. 231 § 4 k.s.h.

Keywords: absolutorium; limited liability company; written vote