Abstract

The article analyses procedural consequences of transformation of a sole proprietorship into a corporation (Art. 551 § 5 of the Commercial Companies Code) in a situation whereby an enforcement order has been issued for the benefit or against a natural person, and the enforcement proceedings are to be initiated for the benefit or against a transformed company. The author considers that in such a situation Art. 788 § 1 of the Code of Civil Proceedings needs to be applied concluding that issuing an enforcement order for the benefit or against the transformed company is a necessary prerequisite for starting enforcement for its benefit or – respectively against the assets of the transformed company.