Autonomiczność i specyfika regulacji niewypłacalności spółdzielni – wybrane problemy

Abstrakt

The issue of cooperative insolvency in Poland is relatively insignificant in terms of the number of debtors involved in these proceedings in recent years. Nevertheless, the insolvency of a cooperative evokes considerably stronger emotions in a somewhat different manner than in the case of a company. This is due, in part, to the special social role that is still attributed to cooperatives in the common opinion. Since 1920, the insolvency of cooperatives has been characterised by a certain degree of autonomy. The paper highlights the necessity to consider the specific symptoms of a financial crisis that are characteristic of entities engaged in professional business activities, despite the autonomy of cooperative insolvency. It is incumbent upon the competent management board in a cooperative to be aware of the consequences of such a crisis and the risk of personal civil and financial liability for failure to take action, which burdens its members in such a situation.