Polish “Entrepreneur” and EU “Undertaking”: Multilingualism and Differences in Legal Identification

The European Union and its member-states’ involvement in the economic sphere, manifesting itself in establishing the rules of entrepreneurs’ functioning – their responsibilities and entitlements – requires a precise determination of the addressees of these standards. Proper identification of an entrepreneur is a condition of proper legislation, interpretation, application, control and execution of the law. In this context it is surprising that understanding the term entrepreneur in Polish law and in EU law is not the same, and divergences and differences in identification are fundamental. This fact formed the objective of this article. It is aimed at pointing at key differences in the identification of an entrepreneur between Polish and EU law, explaining the reasons for different concepts, and also the answer to the question: May Poland, as an EU member-state, identify the entrepreneur in a different way than the EU?