Open AccessNOWE TECHNOLOGIE A OBOWIĄZEK UJAWNIANIA DOKUMENTÓW I INFORMACJI PRZEZ SPÓŁKI W ŚWIETLE DYREKTYWY 2003/58/WE
Author(s) -
Aleksandra Gawrysiak-Zabłocka
Publication year - 2017
Publication title -
zeszyty prawnicze
Language(s) - English
Resource type - Journals
eISSN - 2353-8139
pISSN - 1643-8183
DOI - 10.21697/zp.2004.4.1.09
Subject(s) - directive , parliament , obligation , directive on privacy and electronic communications , law , political science , business , accounting , european union , european union law , data protection directive , computer science , international trade , programming language , politics
New Technologies and the Obligation to Disclose Documents and Particulars by Companies in the Light of Directive 2003/58/WESummaryModern information and communication technology has a profound impact on our society. In particular, they have changed the way in which companies are functioning: the possible form of legal acts and of disclosure and filing of company information. So-called First Company Law Directive adopted in 1968 included provisions on a compulsory disclosure of documents and particulars. Since in the beginning of 21st century the compulsory disclosure system organised by the First Directive has become out-dated, the European Parliament and of the Council adopted Directive 2003/58/EC amending Council Directive 68/151/EEC, as regards disclosure requirements in respect of certain types of companies. In the article the provisions of the Directive 2003/58/EC are presented. Moreover, the author analyses what changes in the Polish Law will be necessary.