Niewypłacalność stowarzyszenia w prawie polskim
Insolvency of an association in Polish law

Summary/Abstract: The article is devoted to the insolvency of an association in Polish law. It should be noted that so far the problem of insolvency of an association has not been the subject of legal doctrine interest. In the second half of the 1990-ties the problem of the ability of bankruptcy of an association conducting economic activities was clarified by the judicial interpretation of the Supreme Court, according to which every association conducting economic activities was an entrepreneur and therefore it had the ability of bankruptcy.This point of view has been adopted with the approval and it should be indicated that it remains current also under the Act of 28 February 2003 – Bankruptcy and Reorganization Law. However, in the Polish legal system the universal ability of bankruptcy has not been introduced, although since 2009 the declaration of bankruptcy in exceptional and independent of each other circumstances may be required by a consumer. Therefore,bankruptcy proceedings cannot be initiated with respect to an association which does not conduct economic activities. Such a situation may cause many problems that are presented in the article, such as the lack of legal regulations which would organize the rules of satisfying creditors, including employees, in the absence of sufficient means to carry out the liquidation process.

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