Poland as the destination for Shared Services Centers
Poland as the destination for Shared Services Centers
Poland as the destination for Shared Services Centers
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7<br />
Legal <strong>as</strong>pects of<br />
<strong>Poland</strong> <strong>as</strong> <strong>the</strong> <strong>destination</strong> <strong>for</strong> <strong>Shared</strong> <strong>Services</strong> <strong>Centers</strong> 81<br />
business operations<br />
in <strong>Poland</strong><br />
7 .1 Introduction – Polish and EU legal system<br />
Since <strong>Poland</strong> joined <strong>the</strong> European Union on 1 May 2004, entrepreneurs who conduct economic<br />
activity in <strong>Poland</strong> need to comply not only with internal Polish law, but also EU law, which is<br />
becoming part of <strong>the</strong> Polish legal system ei<strong>the</strong>r by way of directly applied provisions (such <strong>as</strong><br />
council or commission regulations), or by way of implementation of recommendations<br />
(such <strong>as</strong> directives) in result of which Polish internal law is adjusted.<br />
7 .2 Forms of conducting business activity<br />
7 .2 .1 Freedom of economic activity<br />
Freedom of economic activity, conducted under equal rights in compliance with provisions<br />
of law, is a major principle of Polish commercial law.<br />
Economic activity may be carried out individually or in <strong>the</strong> <strong>for</strong>m of partnerships<br />
(common <strong>for</strong> small investments, small and medium size entrepreneurs) or companies.<br />
© 2009 KPMG Sp. z o.o. a Polish limited liability company and a member firm of <strong>the</strong> KPMG network of independent member firms affiliated with KPMG International,<br />
a Swiss cooperative. All rights reserved.
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