SKUTKI WPISU FIKCYJNEGO ADRESU PRZEDSIĘBIORCY DO KRAJOWEGO REJESTRU SĄDOWEGO
THE EFFECTS OF ENTRY CONCERNING FICTIONAL ADDRESS OF ENTREPRENEUR TO NATIONAL COURT REGISTER

Summary/Abstract: The article analyses arising problems, which are connected with making an entry to National Court Register. It involves the both register proceedings and another civil proceedings, tax proceedings as well as criminal proceedings. It is related to danger for the certainty and safety of economic trade, because third parties often use the data, which is contained in National Court Register. The fictional address could mislead them. Besides entrepreneurs often try to avoid the regulations, especially connected with social security contributions and taxes by the fictional address. To reach this aim, they use virtual offices. Arising virtual offices are related to technological development and possibility to conduct the business in the small apartment, which is the registered office of entrepreneur too. Moreover the author also considers an introduction of new offence, which could prohibit the practice of making fictional entry to National Court Register in this article.

• Details
• Contents