Artykuły
https://orcid.org/0000-0001-9812-2118
https://orcid.org/0000-0002-8361-4010
Verification of foreign business partners that are registered in European Union is possible through integrated commercial register of member states. The community trade register can be accessed via free service on the “e-Justice” website. The portals also allows one to verify the insolvency and bankruptcy register or the register of actual beneficial owners. The scope of presented information is determined by internal law of each member state. Thus there is a lack of uniformity in presenting business information regarding registered entities in individual countries. This article presents and compares internal solutions in access to public information on companies in three countries from the former Easter Block, i.e. so-called post-transformation countries, that is the Czech Republic, the Slovak Republic and Bulgaria.
Ćwiąkała-Małys A., Piotrowska I., Przeciwdziałanie szarej strefie w Polsce. Ewolucja działań i mechanizmów ograniczających, E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego, Wrocław 2021, https://bibliotekacyfrowa.pl/publication/142667 (accessed: 2.06.2023).
Ćwiąkała-Małys A., Piotrowska I., Rola publicznych baz jawnoźródłowych w procesie weryfikacji kontrahenta a zachowanie należytej staranności, unpublished, 2023.
Directive of the European Parliament and the Council 2012/17/EU dated 13 June 2012 amending the Council Directive 89/666/EEC and Directives 2005/56/EC and 2009/101/EC of the European Parliament and of the Council on the integration of central, commercial and companies register, https://eur-lex.europa.eu/legal-content/PL/TXT/PDF/?uri=CELEX:32012L0017&from=GA (accessed: 27.04.2023).
Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=celex%3A32015L0849 (accessed: 3.05.2023).
Directive of the European Parliament and the Council (EU) 2018/843 dated 30 May 2018 amending Directive (EU) 2015/849 on the prevention on the use of financial system for the purpose of money laundering or terrorists financing and amending Directives 2009/138/EC and 2013/36/ EU, https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=celex%3A32018L0843 (accessed: 3.05.2023).
Kolejne kraje blokują dostępy do Rejestrów Beneficjentów Rzeczywistych, https://spolki.blog/zawieszony-dostep-do-rejestrow-beneficjentow-w-ue/ (accessed: 6.06.2023).
Press release No 188/22 22 November 2022, https://curia.europa.eu/jcms/upload/docs/application/pdf/2022-11/cp220188en.pdf (accessed: 3.06.2023), p. 2.
Metodyka w zakresie oceny dochowania należytej staranności przez nabywców towarów w transakcjach krajowych (wersja zaktualizowana), Ministerstwo Finansów, https://www.podatki.gov.pl/media/7236/aktualizacja-metodyki-w-zakresie-oceny-dochowania-nalezytej-starannosci-przez-nabywcow-towarow-w-transakcjach-krajowych.pdf (accessed: 26.02.2023).
English
Język Polski
https://doi.org/10.19195/0137-1134.135.11