Skarb Państwa a działalność gospodarcza
State Treasury and Economic Activity

Summary/Abstract: According to art. 33 of the Civil Code, the State Treasury is a legal person. This person shall have rights and duties which relate to state properties not belonging to other state legal persons. The legal provisions emphasize the subjectivity of the State Treasury but do not indicate the possibility (or lack of such possibility) to perform economic activity by theState Treasury and consequently to obtain the status of a subject of such activity.Economic activity - according to the Act on Freedom of Economic Activity - is a legal category with specific and functional characteristics. Everyone shall be free to undertake, conduct and terminate economic activity under equal rights and pursuant to terms and conditions set forth by the law. It would be only possible to assign objectively and functionally specified activities to the State Treasury - as it seems - in the context of the provisions of the Act on State Property Management. However, they are not so much related to the activity of the State Treasury but to the property management and indicate the rules of management (art. 5 p. 1) implemented within the competence of public administration bodies and the scope of office managers. Consequently, there is no specified object of economic activity assigned to the State Treasury. The State Treasury does not fall within any of the legal categories of legal entities specified by the applicable regulations, although this does not preclude - due to the normative imprecise nature of the State Treasury - the possibility of recognizing this legal person as an entrepreneur within the meaning of the CivilCode and the Act on Freedom of Economic Activity.

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