What is the legal definition of ‘an enterprise’ under the Polish Civil Code?
In accordance with the article 55(1) of the Polish Civil Code, an enterprise is an organized set of tangible and intangible elements intended for conducting business activity. It includes in particular:
- a designation distinguishing the enterprise or its separated parts (the name of the enterprise);
- the ownership of immovables or movables, including equipment, materials, goods and products as well as other real rights to immovables or movables;
- rights under contract for the tenancy and lease of immovables or movables and rights to use immovables or movables under other legal relationships;
- receivables, rights attached to securities and cash;
- concessions, licenses and permits;
- patents and other industrial property rights;
- copyrights and neighboring rights;
- secrets of the enterprise;
- books and documents related to the business activity.
Legal status: 2nd September 2014