company

The article presents the scope of criminal liability for offences against economic turnover, with particular emphasis on the provisions of Article 308 of the Polish Criminal Code. Both the formal grounds for liability and the liability of a manager as well as a person acting without formal authorisation but having a real influence on financial […]

Entrepreneurs, as creditors, often face the problem of debtors who take actions aimed at hindering or even preventing enforcement. In the vast majority of cases, this concerns situations where the debtor simply owes a certain amount of money and tries to hide their assets in various ways. When the debtor unlawfully obstructs enforcement, the creditor […]

In June 2025, the Ministry of Justice presented a draft amendment to the Commercial Companies Code and two related laws: on liability of collective entities and on anti-money laundering. The aim of the amendments is to simplify procedures and bring the legislation in line with business practice. Three key changes have been proposed to the […]

The process of dematerialising shares, i.e. the replacement of paper share documents with electronic records in the register maintained by Krajowy Depozyt Papierów Wartościowych (National Depository for Securities), is a key element of capital market modernisation. In Poland, this obligation stems from amendments to the Code of Commercial Companies and the provisions of the Act […]

It is a well-known fact that an insolvency practitioner participates in proceedings concerning the insolvency estate or an object forming part of the insolvency estate. However, it is not clear whether company’s liquidator can act on behalf of a bankruptcy victim in business criminal cases and this sometimes leads to practical problems. This is because […]

It is clear to all of us today that care for the environment is essential. The greatest possible protection of the environment should be built into sustainable development, industry or any economic activity at all. It is therefore not surprising that the legislator has also decided that the environment should also be protected under criminal […]

This article describes the crime of improper business record-keeping. The offence criminalises the infliction of property damage through the aforementioned unreliable or improper record-keeping. Pursuant to Article 303 § 1 of the Criminal Code, such damage must arise as a result of the failure to keep records at all or in a manner that does […]

Company theft appears to be an abstract concept, as it might seem that a company cannot be stolen. However, company thefts often occur. It consists, among other things, in removing certain persons from the company’s bodies or from the list of shareholders. That is of course without their knowledge. This is most often done by […]