Abstract

A new law on restricting administrative barriers for citizens and businesses was passed on 25 March 2011, amending several legal acts in order to -- as pointed out in its rationale -- reduce the regulatory sphere and build an “efficient state” in Poland. This paper discusses the new regulations providing for the transformation of the entrepreneur, i.e. the single entrepreneurship as a_natural person conducting business activities in their own name, into a single shareholding company, as well as a cooperative into a commercial company. The author performs a systemic analysis of the newly implemented regulations both from the viewpoint of their place in the Commercial Companies Code and in the Cooperative Act, as well as within the context of the question whether those regulations do not undermine the protection of interests of certain groups, which has been adopted and guaranteed in each of those systemic legal acts. Another issue that has been analyzed is the actual possibility of applying the new regulations in practice.