Abstract

This approving gloss analyses the arguments of the Supreme Court which in its resolution of 2 July 2016 resolved that if a contribution to cover shares in a limited liability company came from joint marital property also the shares, even if acquired by one of the spouses, form a part of that property. This issue arouses controversies both in the doctrine and jurisprudential practice. One of the reasons is the absence of regulations which would directly address this problem. Special consideration has been given to the concept of separating the external and internal areas – which was advocated by the Supreme Court – and its effect on the interpretation of Art. 183¹ of the Commercial Companies Code.