Review article
https://doi.org/https://doi.org/10.30925/zpfsr.47.2.14
Obligations under the Related Party Transaction Regime in Light of Polish Law – A Comparative Approach
Dominik Mizerski
; University of Silesia in Katowice, Faculty of Law and Administration, Poland
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* Corresponding author.
Abstract
Related party transactions are a common occurrence in both domestic and international trade. They can result in a significant portion of a company’s assets being transferred to a related party, which can therefore lead to the company’s stakeholders being disadvantaged. In order to counteract such adverse effects, the EU legislator has adopted verification mechanisms as part of Directive 2017/828 to protect the interests of the company and other stakeholders in the event that company conclude related party transactions. This article aims to demonstrate that the regulations implementing the regime of transactions with related parties into the Polish legal system, although remaining close to the literal wording of the provisions of Directive 2017/828, do not ensure due protection of the interests of the company or shareholders who are not related parties. The main research methods used in this work are the formal-dogmatic (legal-analytical) and comparative legal research methods.
Keywords
SRD II; conflict of interest; related party transactions; general meeting.
Hrčak ID:
350953
URI
Publication date:
15.9.2026.
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