
The deletion of the cooperative from the National Court Register is carried out either as a result of liquidation proceedings or without liquidation proceedings. It is also possible according to specific provisions of the Cooperatives Act or the National Court Register Act. After being removed from the register, the cooperative, having lost its existence, obviously loses its legal personality and its legal capacity. This loss is permanent and irreversible. The loss of legal capacity of a party in the course of a lawsuit renders further legal proceedings inadmissible, resulting in the necessity to terminate the proceedings. However, it follows from the second sentence of the provision of Article 127 of the Law on Cooperatives that after a cooperative has been removed from the National Court Register as a result of the completion of the process of liquidation of the cooperative, the cooperative shall be replaced as a party in any ongoing litigation concerning it by the auditing association to which the cooperative is affiliated. This provision is undoubtedly a special provision that provides for the legal succession of a party whose legal existence has been terminated before the end of the ongoing litigation.