On July 2, 2004 the Sejm, Poland’s lower house of parliament, passed the Law on Freedom of Conducting Commercial Activity (<I>Official Journal of 2004</I>, No.173, item 1807, as amended) which replaced the 1999 Law on Economic Activity. The new law aims to reduce the amount of red tape accompanying the business activity of entrepreneurs from its start-up, through business activity, to its closing down. Such terms as ‘‘business activity’’ and ‘‘entrepreneur’’ are defined for application within th