NOWE ZASADY EWIDENCJI DZIAŁALNOŚCI GOSPODARCZEJ

Abstract

The proposal to register business enterprises in the manner provided for in the Act of 23 December 1988 has been criticised as regards its practicality and also from the doctrines point of view. The main objections and criticism pointed out to the scarcity of information included in the business registers and the absence of any guarantee that the data appearing in the records were credible. Insufficient funding and lack of proper organisation rendered any improvements of the proposal impossible; therefore for all those years, those records have not changed its form and contents, and currently they serve mainly as a tool to promote entrepreneurship, offering assistance to those who are intending to set up their own business. In the paper, the author claims that the recent reforms have reduced the significance of business registers, which have now become a public register functioning simultaneously, or parallel to the register of entrepreneurs. The data entered into the register of entrepreneurs are studied in detail, thus forming grounds for a full comparative study made from a civil law point of view. The legal nature of an entry in the business activity records is also questioned. The paper offers an answer to the question about the form of the new records, whether it is only an accidental blend of the solutions that have been functioning so far, or whether it is a cohesive legislative concept taking into account all the circumstances related to the function of public records and decisions to start one’s own business.