Abstract

The Act of 28 January 2014 amending the Act on the National Court Register and certain other acts came into force as of 1 January 2015. The Act introduced two groups of regulations which stipulate that any residual assets that have not been allocated following the company’s crossing out from the court register shall become the property of State Treasury, which shall use that property for satisfying the obligations of such entity.The new regulations give rise to serious interpretational concerns . To some extent, they were challenged by the Constitutional Tribunal in its judgement of 11 December 2019 (P 13/180. Furthermore, in its resolution of 15 February 2019 (III CZP 83/18), the Supreme Court clarified that the State Treasury had not acquired under Art. 25e.1 of the Act of the National Court Register the property left behind by entities crossed out from the register before the effective date of the amending act, that is before 1 January 2015.