Akcja imienna jako aport w spółce kapitałowej. Wybrane zagadnienia

The aim of this paper is to draw attention to the mechanism of contributing inscribed shares as a contribution to a capital company. The currently dominating view regarding the moment of contributing to the capital company shows that the company acquires the property of the contributed object already at the moment of its entering. The consequences of this assumption point to certain negative effects in the case in which the registration of the share capital or its increase covered by such a contribution fail to materialize. A practical conclusion which follows from the above arguments leads to the postulate that, in the interest of the subject submitting the contribution, the moment of the transition of the contributed property should be regulated in an especial manner in a relevant agreement.