Działalność gospodarcza nieewidencjonowana jako wyjątek w zakresie ewidencjonowanej działalności gospodarczej w świetle przepisów ustawy Prawo przedsiębiorców, ustawy o Krajowym Rejestrze Sądowym oraz ustawy o Centralnej Ewidencji i Informacji o...
Unregistered Business Activity as an Exception to Registered Business Activity in the Light of the Provisions of the Business Activity Law, the Act on the National Court Register and the Act on the Central Register and Information on Business...

Summary/Abstract: This article concerns the issue of the functioning of unregistered economic activity on the basis of the Business Activity Law in relation to the functioning of registered non-agricultural economic activity resulting from the Act on the National Court Register and the Act on Central Register and Information on Business Activity. Moreover, the study contains conclusions on the functioning of the above issues in the aspect of the rules of registering economic activity and in the aspect of linking economic turnover with the tax law. The conclusion is based on the assumption that the aim of the regulation was to lighten the burden (de-bureaucratize) of a person who is economically active. On the other hand, considerations of a different kind, namely tax or insurance, do not exclude recording duties with respect to taxes and insurance premiums, which accomodates the principles of security and protection of economic turnover as components of the general principle of legal security.

• Details
• Contents