Dopuszczalność stosowania przepisów prawa spółdzielczego do trybu likwidacji fundacji. Rozważania w kontekście poglądów Henryka Ciocha

The Polish statutory regulations concerning the liquidation of Foundations are contained in Article 15 of the Act of 6 April 1984 concerning Foundations, hereinafter referred to as the “Act on Foundations”. The provisions of this Article constitute the only legal basis applicable to the entire complicated process of eliminating the legal existence of a Foundation as part of its liquidation. The Act on Foundations does not establish the course of liquidation proceedings, in this respect it refers to the provisions of the Statutes. Generality and imprecisiness of the applicable legal provisions regarding the liquidation of Foundations has been the subject of universal criticism in the legal literature; the current regulation is considered inappropriate and insufficient. De lege lata indicates a clear need to apply legal solutions contained in other legal acts governing the liquidation of other legal entities to the liquidation of Foundations. Although it has been variously postulated that Foundations should be liquidated according to the laws governing the liquidation of cooperatives, Associations, or according to the Code of Commercial Partnerships and Companies, it is generally acknowledged that the application of the law governing cooperatives is most closely related to the liquidation of Foundations. It is worth underscoring that the proceedings for liquidating a legal cooperative are regulated rather thoroughly and appropriately and as a result they are often used.