Abstract
Assessment of the consequences of a spin-off for litigation gives rise to significant doubts in jurisprudential practice. It is difficult to be “fitted” into the contents of the provisions of the Code of Civil Procedure because it leads to limited transformations, as the legal existence and organizational structure of the divided company are retained. Therefore, it is not certain whether Art. 192 of the Code of Civil Procedure should be used here, or rather Art. 174 and 180. An attempt to resolve this divergence should involve a closer look of a spin-off from the viewpoint of substantive law. In particular, it should be clarified whether Art. 531 of the Commercial Companies Code gives rise to general succession.