Dopuszczalność pobierania składek „statutowych” przez Krajową Spółdzielczą Kasę Oszczędnościowo-Kredytową

The study deals with the issue of the admissibility of establishing a membership fee in the statute of a legal person, such as the National Cooperative Savings and Credit Union, which has no normative basis in the law. In particular, the view expressed in the Supreme Court judgment of February 9, 2024, II CSKP 2060/22, was subjected to detailed criticism. The Supreme Court finds that the statute of the National Credit Union is inconsistent with the Act in the fragment relating to contributions, in that „the Act does not authorize the National Credit Union to regulate by statute the financial obligations of member cooperative credit unions to the National Credit Union other than those provided for in this Act”. However, the Supreme Court allowed the issue of financing the National Fund to be regulated by the Fund – a corporator in the form of a bilateral agreement.

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Publication Details

Journal
PRAWO i WIĘŹ
Published
2025-03-21
DOI
https://doi.org/10.36128/priw.vi53.939
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
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article

Dopuszczalność pobierania składek „statutowych” przez Krajową Spółdzielczą Kasę Oszczędnościowo-Kredytową

Rafał Adamus
PRAWO i WIĘŹ
Taxation and Legal Issues
article

Dopuszczalność pobierania składek „statutowych” przez Krajową Spółdzielczą Kasę Oszczędnościowo-Kredytową

Rafał Adamus
article en

Abstract

The study deals with the issue of the admissibility of establishing a membership fee in the statute of a legal person, such as the National Cooperative Savings and Credit Union, which has no normative basis in the law. In particular, the view expressed in the Supreme Court judgment of February 9, 2024, II CSKP 2060/22, was subjected to detailed criticism. The Supreme Court finds that the statute of the National Credit Union is inconsistent with the Act in the fragment relating to contributions, in that „the Act does not authorize the National Credit Union to regulate by statute the financial obligations of member cooperative credit unions to the National Credit Union other than those provided for in this Act”. However, the Supreme Court allowed the issue of financing the National Fund to be regulated by the Fund – a corporator in the form of a bilateral agreement.

PRAWO i WIĘŹVol. 53(6)
University of Opole (PL)
Openalex Percentile: Top 77%
Taxation and Legal Issues
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