Kadencja członków zarządu spółki z o.o.

Abstract

The term and the concept that function on the grounds of the Commercial Companies Code are the basis for functioning of bodies within the companies – a limited liability company and a joint stock company. In practice, to calculate the length of the term and the duration of the mandate raises many diffi culties, depending on position. According to the first standpoint – the term of office is not counted by the full financial years, which consequently leads to counting the term from the date of appointment, with the last year of office of a member of the board must be a full financial year. According to the second view – the term must be counted by the full financial years. Hence the appointment of the board member for three years, means the passage of three consecutive full financial years, which makes that the period of the term of office is extended. A comprehensive analysis of all the issues that make up the problem of timing to hold office on the board of a limited liability company is not possible in this study. However, the authors set themselves the target of explanation only those issues that will propose a coherent concept of counting time within the board of a limited liability company, which offers to apply in practice.