Object structure

click here to follow the link

Alternative title:

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 Activity in Connection with the Act on Personal Income Tax

Subject and Keywords:

economic activity   business   entrepreneur   records   business turnover   tax law


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.

Date issued:


Resource Type:


Detailed Type:



ISSN 0524-4544




PAd P 101182 II



Abstract Language :


Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity


Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego sp. z o.o., Wrocław 2022   Copyright by CNS

Autor opisu:

WR U/PAdal