{"id":655,"date":"2019-03-06T12:45:43","date_gmt":"2019-03-06T11:45:43","guid":{"rendered":"http:\/\/rgcolegal.bblab.pl\/2019\/03\/06\/nowelizacja-ksh-zwrot-zaliczki-wyplaconej-na-poczet-przewidywanej-dywidendy\/"},"modified":"2020-07-03T13:41:07","modified_gmt":"2020-07-03T11:41:07","slug":"nowelizacja-ksh-zwrot-zaliczki-wyplaconej-na-poczet-przewidywanej-dywidendy","status":"publish","type":"post","link":"http:\/\/rgcolegal.com\/en\/2019\/03\/06\/nowelizacja-ksh-zwrot-zaliczki-wyplaconej-na-poczet-przewidywanej-dywidendy\/","title":{"rendered":"Amendments to the Commercial Companies Code: the reimbursement of the pre-payments for the shareholders by virtue of predicted dividend"},"content":{"rendered":"

<\/p>\n

On 1st<\/sup> March 2019, the amendment provided for in the Act of 9 November 2018 amending certain acts in order to introduce simplifications for entrepreneurs in the tax and economic law entered into force. Based on the above-mentioned law, into the Commercial Companies Code has been added new Article 195 \u00a7 11<\/sup>.<\/p>\n

In accordance with the new regulations, if in a particular financial year an advance payment towards the expected dividend was paid to shareholders and the company recorded a loss or made a profit in the amount lower than the advance payments, the shareholders return the advance payments in:<\/p>\n

    \n
  1. completely \u2013 in the case of recording a loss, or<\/li>\n
  2. part corresponding to the amount exceeding the profit attributable to the shareholder for a given financial year \u2013 if the profit is lower than the advance payments on account of the expected dividend.<\/li>\n<\/ol>\n

    Regarding to Joint Stock Company, the legislator has refrained from making any changes in above-mentioned area.<\/p>\n

     <\/p>\n

    \/JF\/<\/p>\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    On 1st March 2019, the amendment provided for in the Act of 9 November 2018 amending certain acts in order to introduce simplifications for entrepreneurs in the tax and economic law entered into force. Based on the above-mentioned law, into the Commercial Companies Code has been added new Article 195 \u00a7 11. In accordance with […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/posts\/655"}],"collection":[{"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/comments?post=655"}],"version-history":[{"count":2,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/posts\/655\/revisions"}],"predecessor-version":[{"id":794,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/posts\/655\/revisions\/794"}],"wp:attachment":[{"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/media?parent=655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/categories?post=655"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/rgcolegal.com\/en\/wp-json\/wp\/v2\/tags?post=655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}