Implementation of the Provisions of Directive 2017/1132 on Openness and Reliability of Registers in Poland and Other Selected EU Countries

IF 1.3 Q1 LAW

European Company and Financial Law Review Pub Date : 2024-02-26 DOI:10.1515/ecfr-2023-0037

Konrad Garnowski

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Abstract

887The paper presents the issue of openness and reliability of business registers maintained by the Member States of the European Union on the basis of acts that implement EU directives. The first part of the article presents the historical evolution of the provisions of EU law, while the second part focuses on the assessment of regulations currently in force. On this basis, in the third part of the article, the author carries out an analysis of how EU regulations are implemented in national laws in the context of openness and reliability of registers, with a particular focus on Polish law and references to the implementation methods adopted in other selected Member States. Based on this comparative analysis, the author ultimately comes to the conclusion that the general direction adopted in EU law is correct, but Polish domestic law is burdened with flaws, indicating low efficiency of implementation of EU law. Thus, the author makes suggestions as to the possible directions of development of domestic law, and to some extent also in relation to EU law.

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波兰和其他部分欧盟国家执行关于登记册公开性和可靠性的第 2017/1132 号指令条款的情况

887 本文介绍了欧盟成员国根据执行欧盟指令的法案所维护的商业登记的公开性和可靠性问题。文章第一部分介绍了欧盟法律条款的历史演变，第二部分重点评估了现行法规。在此基础上，作者在文章的第三部分分析了在登记册的公开性和可靠性方面，欧盟法规是如何在国家法律中实施的，其中特别关注波兰的法律，并参考了其他部分成员国所采用的实施方法。在比较分析的基础上，作者最终得出结论：欧盟法律所采用的总体方向是正确的，但波兰国内法存在缺陷，表明欧盟法律的实施效率较低。因此，作者就国内法的可能发展方向提出了建议，在一定程度上也与欧盟法律有关。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.

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