According to the Polish Classification of Activities (PKD), a transport enterprise can be defined as “any organized form of the supply side of the transport services market, characterized by a specific name and identifiable by a specific product, called a transport service.” According to the Statistics Poland (GUS), “commercial road transport includes services provided for remuneration by entities for which road transport is the primary business activity,” and since 2003, in the scope of freight transport, commercial road transport also includes services provided for remuneration by entities whose primary business activity is other than road transport.A commercial road freight transport enterprise is often referred to as a
“road carrier,” a term explained in Article 3, point 15 of the Road Transport Act of
September 6, 2001, as “an entrepreneur authorized to conduct business activities in the field of road transport.”
The legal conditions for the transport activities of enterprises constitute a set of norms relating to the general principles of conducting business activities related to the choice of ownership forms, organizational and legal forms, or taxation, as well as norms relating exclusively to specific branches and types of transport.
Categories of enterprises based on their size, using the number of employees and the volume of turnover in at least one of the last two financial years as differentiating criteria, are regulated by the Freedom of Economic Activity Act of July 2, 2004. In accordance with the European Commission Recommendation No. 96/280/EC of April 3, 1996, regarding the conditions for the functioning of enterprises, the Act defines, among others, a micro-entrepreneur or a small and medium-sized enterprise, also in relation to transport activities.
Evolution of legal conditions for the functioning of commercial road freight transport enterprises in Poland
Since the beginning of the 1990s, an evolution of conditions regarding all aspects of performing road transport has been taking place in Poland, including commercial road freight transport, both in the direction of adapting to the requirements of a market economy and to the solutions applied in this regard in the European Union (EU). (…)
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Source: Logistyka Magazine 2/2012