Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2002, nr 2
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Item PRAWO DZIAŁALNOŚCI GOSPODARCZEJ REALIZACJĄ ZOBOWIĄZAŃ UKŁADU EUROPEJSKIEGO PRZEZ STRONĘ POLSKĄ W ZAKRESIE ZAKŁADANIA PRZEDSIĘBIORSTW(Wydział Prawa i Administracji UAM, 2002) Kokocińska, KatarzynaThe European Association Agreement between the European Union and Poland is a legal act regulating the legal aspects of undertaking and conducting a business activity in the area of the Republic of Poland by entities coming from the EU member countries. The provisions of art. 44 of the Europe Agreement impose an obligation „to treat EC citizens and enterprises in a way that is no worse than the treatment of Polish citizens and enterprises in the area of undertaking and conducting business activity”. This obligation means that Poland should take immediate or gradual action towards a condition in which „EC entities are treated in no worse a way than domestic entities” in undertaking and conducting business activities on the territories of the parties to the Agreement. Accepting the principle of no worse treatment by the Polish side should result in a change of the Polish law in such a way that no natural and legal persons from the EC countries are affected by the laws that impose a special, disadvantageous course of undertaking and conducting a business activity by foreign entities on the territory of Poland. Doing away with the discrimination should gradually follow according to the agenda in the areas mentioned in the Europe Agreement. Despite the above mentioned undertaking of the Polish side, it is only the Business Activity Law Act of 1999 that comprehensively introduces legal solutions in this area. The Act introduces a principle of free and equal treatment of foreign entities (including EC entities) in undertaking and conducting business activities. At the same time the legislator liberalised the principles of access to business activity for foreign entities. Gradually the separate standards for these entities are being abandoned in the area of undertaking and conducting business activities.