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

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.