Abstract
So far, the Polish legal system has not developed any comprehensive regulation regarding corporate groups and although such entities play a major role in business practice it has not been given adequate attention in the legislation. Such a situation causes numerous controversies also in the area of the competition law as regards attributing responsibility for its infringement to corporate groups, primarily when violations are committed by subsidiaries rather than their parent companies. In such case, the so-called single economic unit theory needs to be introduced into the Polish system. Its application modifies the regime prohibiting conclusion of agreements that restrict competition, prohibiting abuse of a dominant market position and penalizing its violation.