Abstract

Current statutory regulations allow changes to be made in the composition of partners of a partnership. Such change may be executed either by transferring all rights and obligations of a partner (Art. 10 of the Commercial Companies Code) or by accession of a new entity to the partnership as a partner (Art. 114 of the Commercial Companies Code and Art. 32 of the Commercial Companies Code in connection with Art. 103 of the Commercial Companies Code). Accession of a partner in both cases creates a need for entering the partner in the National Court Register. The importance of such entry is controversial. This issue is important to determine the time of acquiring the status of a partner, the rights and obligations associated therewith, and the temporal scope of their liability. The article presents the views of the doctrine and the author’s opinions. As a result of the analysis it has been determined that an entry in in the National Court Registered should be considered declaratory.