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2008 Suspension of business activity

On 20 th of September shall come into force a resolution about changing the regulation of freedom of economic activity and some other resolutions. It mainly consists of regulations concerning suspension of business activity. This possibility concerns only companies that do not have any employees. It means that an entrepreneur who at the same time is an employer before filing for suspension shall be obliged to dismiss all employees.

At the beginning it is worth mentioning that to the right to suspense business activity are entitled not only companies acting as individual business entities. As far as other forms of conducting business activity like civil law partnership, professional, limited partnership and joint-stock limited partnership are concerned the suspension of business activity is valid only on condition that all business partners agree to suspension.

Companies entered into National Court Register shall be obliged to inform this authority about intent of suspension. Suspension can last from 1 up to 24 months. After 24 months procedures connected with removing the entity from the registry begins. The Register Court summons the company to file appropriate documents within additional time limit of 7 days under pain of imposing fine that can be repeated. If these measures shall not cause the entity to file the motion for entry or due documents and the entry is not with accordance with the facts of the case the Register Court shall remove the entity from the records – article 24 of National Court Register resolution. However, a condition for deleting the entry ex officio is prior written summons with additional thirty days to reenter the activity to the register.

For the suspension to be effective the company needs to perform activities stipulated in the resolution. Entities registered in business activity registry shall be obligated to inform the administration authority about suspension. The motion shall include the following information:

  1. name of the company, its identification number – PESEL
  2. company’s and owner’s addresses
  3. suspension time
  4. statement about non-employment

Resumption of the activity also needs filing a separate motion.

Both motions ; about suspension and about resumption are free from charge.

Entities registered in National Register Court shall file a suspension motion to the register (the same refers to resumption motion). These entries are free from court charges.

As a result of changing the resolution about freedom of economic activity the catalogue of activities that the entrepreneur can perform is quite strictly stipulated – entrepreneur’s obligations were also described.

During suspension of the activity an entrepreneur is entitled to:

  1. perform all activities necessary to maintain or secure source of income;
  2. obtain receivables or is obligated to perform commitments that arose before suspension of activity;
  3. ell fixed assets and equipment;
  4. take part in court, tax and administrative proceedings connected with suspended economic activity;
  5. perform all obligations stipulated by the law regulations;
  6. earn revenues from the business activity conducted before suspension;
  7. the entrepreneur can be subject to inspection on the terms defined for the entrepreneurs conducting business activity.
Kancelaria Prawna 90-060 Łódź, ul. Nawrot 4/1, tel./fax +48 /42/ 630 58 41, tel. +48 /42/ 632 51 44, kancelaria@b2blegal.pl
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