887The paper presents the issue of openness and reliability of business registers maintained by the Member States of the European Union on the basis of acts that implement EU directives. The first part of the article presents the historical evolution of the provisions of EU law, while the second part focuses on the assessment of regulations currently in force. On this basis, in the third part of the article, the author carries out an analysis of how EU regulations are implemented in national laws in the context of openness and reliability of registers, with a particular focus on Polish law and references to the implementation methods adopted in other selected Member States. Based on this comparative analysis, the author ultimately comes to the conclusion that the general direction adopted in EU law is correct, but Polish domestic law is burdened with flaws, indicating low efficiency of implementation of EU law. Thus, the author makes suggestions as to the possible directions of development of domestic law, and to some extent also in relation to EU law.

中文翻译：

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波兰和其他选定欧盟国家实施第 2017/1132 号指令关于登记册开放性和可靠性的规定

第887章该文件提出了欧盟成员国根据执行欧盟指令的法案维护的商业登记的开放性和可靠性问题。本文的第一部分介绍了欧盟法律条款的历史演变，而第二部分则侧重于对现行法规的评估。在此基础上，在文章的第三部分，作者对登记册开放性和可靠性背景下欧盟法规如何在各国法律中实施进行了分析，特别关注波兰法律并参考了实施方法其他选定的成员国也通过了。基于这种比较分析，笔者最终得出的结论是，欧盟法律所采取的总体方向是正确的，但波兰国内法却存在缺陷，表明欧盟法律的执行效率较低。因此，作者就国内法的可能发展方向提出了建议，并在一定程度上也涉及到欧盟法。