Walka z anonimowością spółki akcyjnej w narodowosocjalistycznych Niemczech. Uwagi na tle zniesienia anonimowości jako konstytutywnej cechy spółki akcyjnej dokonanego nowelizacją Kodeksu spółek handlowych z dnia 30 sierpnia 2019 roku
The Fight against the Anonymity of the Joint-Stock Company in National Socialist Germany: Remarks in the Context of the Abolition of Shareholder Anonymity by the 2019 Amendment to the Commercial Companies Code

Summary/Abstract: This article presents the issue of combating anonymity in German joint-stock companies in Nazi Germany. The starting point for these considerations is the elimination of anonymity as a constitutive feature of joint-stock companies, which resulted from the amendment to the Polish Commercial Companies Code of August 30, 2019. However, it is important to note that the objectives and motives behind the Nazi fight against anonymity in German joint-stock companies were entirely different from those underlying the dematerialization of shares, the practical elimination of bearer shares, and the de-anonymization of shares in Polish businesses of this type. While the effort was permeated with Nazi ideology and occurred in a triad with the demand to introduce the Führer principle, the call for assuming responsibility, and the protection of enterprises and their employees from speculative interference, serving to strengthen the Nazi sense of responsibility for enterprises and create a Nazi community within companies, which were to be governed according to the Führer principle, the modern process of de-anonymization of joint-stock companies, including Polish ones, aims to protect economic transactions from abuses related to money laundering and tax fraud, in which bearer shares in joint-stock companies are used as instruments.

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