Bezpieczeństwo Twojego BIZNESU

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Bezpieczeństwo prowadzenia
działalności gospodarczej - problematyka cywilistyczna i penalna






The author discusses the issue of corporate security of business entities in commercial activity taking the example of present proceedings at the criminal court against the members of the management board and supervisory board of a limited liability company.

The criminal proceedings were initiated by the shareholders of the company after the members of the management board and the supervisory board had rescued the company from financial crisis and had improved profitability of the company.  

 The chartered accountant appointed by the Court stated that the smaller income earned on margin, instead of the one the company might hypothetically have achieved, should be considered as the loss, and finally, declared damage to the company. Activities that bring damage are the activities made to the detriment of the company i.e. deeds that bear features of a prohibited act pursuant art. 585 of Polish commercial code (K.s.h).

The survey methods used by the chartered accountant,  i.e. calculations of hypothetically possible profits that might have been achieved without further analysis of business concept,  do not entitle him/her to  draw the conclusion that the boards members activities were made to the detriment of the company.  

The transactions calculations within the period surveyed by the expert only reveal that profits from transactions might have been higher than those already achieved.

The chartered accountant, contrary to the potential of the applied survey methods, draws conclusions that might have only been made after a careful survey of the directions of the development of the company, prepared and accepted by the management board and the board of directors, the management and extension model of the company, the goals of business decisions, the risk level of possible negative results of future activities that would also depend on the time limit for the expected goals established  by the management board.

Qualifying legal behavior in business activity as features of a prohibited act of activities made to the detriment of the company is the factor that makes business activity in Poland legally unstable and has the significant influence on its safety.

Regulations that are supposed to guarantee an entrepreneur free and unconstrained business activity and reliable and professional solving of the litigations due to his/her business decisions should provide security to business entities against groundless accusations and its consequences.

The discussed case also shows another crucial problem i.e. the appointed experts do not have legal instruments to enable them proper detection of economic crime committed by members of the management bodies. This shows that it is necessary to take both national and international cooperation to conduct training on how to detect this kind of crime.    


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