Subiektywistyczna kategoria wartości a wycena przedsiębiorstw w postępowaniach sądowych
Subjectivist Category of Values and Valuation of Companies in Court Proceedings

Summary/Abstract: Purpose – The article is a presentation of the author’s opinion on a new perspective on the process of enterprise prices. Design/methodology/approach – For the purposes of this study, a literature study and analysis of legal acts were carried out. Findings – Taking into account the main demands of the representatives of the Austrian School of Economics it was established that there is a justified possibility to apply in practice the valuation of the subjectivist category of values. An example may be valuation for the purposes of winding-up proceedings as set forth in article No. 56 bankruptcy law act. Originality/value – The study is the first known authors attempting to combine the subjectivist conception of value and the commonly accepted practice in valuing companies in Anglo-Saxon schools.

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