11 THE ITALIAN LAW JOURNAL NO. 2 (2025)

 

The Regime of Related Party Transactions from the Perspective of Intra-group Transactions
A Comparative Approach

by Dominik Mizerski

The article analyses the provisions of Directive 2017/828 concerning the regulation of transactions with related parties. It explores their impact on companies operating within capital groups and the manner in which they have been implemented into the Polish, German and Italian legal systems. The purpose of this article is to prove that the EU legislator, in an effort to protect the interests of companies and shareholders against the risk of malpractice, has introduced rules that may actually hinder the operational activities of corporate groups. The article also shows that provisions of Directive 2017/828, and the subsequent provisions implemented into the national legal systems of the selected Member States, only partially take into account the specific way in which companies that are part of a group operate. This may lead to problems, particularly with regard to companies governed by Polish law.

DOI 10.23815/2421-2156.ITALJ           ISSN 2421-2156

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