Commentary on the Resolution of the Polish Supreme Court Dated 20 April 2023 (III CZP 122/22)

In its resolution of 20 April 2023, the Polish Supreme Court for the first time unequivocally ruled on the scope of the State Treasury’s succession in the case of entities struck off the National Court Register (NCR). The Supreme Court correctly determined that the State Treasury is the general legal successor of entities struck off the NCR and that this succession includes not only its assumption of the rights but also of the obligations of those entities, with the State Treasury’s liability for the liabilities acquired after the legal predecessor being limited to the property acquired after that predecessor. This, in turn, led the Supreme Court to the final (equally well-founded) conclusion that a creditor of an entity struck off the NCR who asserts his claim against the new debtor, i.e. the State Treasury, is not required to prove the acquisition by the State Treasury of the property of the entity struck off the NCR resulting in the State Treasury’s liability for the acquired liabilities because the determination of the property from which the creditor may obtain satisfaction occurs at the stage of enforcement proceedings.

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