Działalność gospodarcza o charakterze zależnym (wtórnym) prowadzona w ramach przedmiotu działalności spółki zagranicznej
Secondary (ancillary) business activity conducted as part of a foreign company’s business

Summary/Abstract: This article looks into features of a business activity conducted in the form of a branch of a foreign enterprise from the perspective of the Polish Freedom of Business Activities Act of 1 July 2004. It has to be emphasised that a branch is allowed to conduct only the same business activity as its parent company. This article also brings up the concept of secondary business activity which is related to the legal term of “secondary freedom of establishment” under European law. Although the term “secondary freedom of establishment” is defined neither in Polish nor in European law, Article 49 second paragraph, first sentence of the Treaty on the functioning of the European Union refers to that term by defining the “freedom of establishment” and specifying the form it may take.

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