Amendments to Legal Regulations in the Field of the Enterprises Restructuring Procedures in Poland

The EU has been focused on the institutional and economic problems, especially after the recent global economic crisis and while the EU single market seems to become less and less popular. The Small Business Act for Europe (SBA; as the main programme of simplifying the business environment conditions) has also been reconsidered in the context of delivering the positive effects of economic integration. One of the SBA’s principles is the second chance policy. Current research frequently concerns the insolvency and restructuring procedures. The aim of this chapter is to assess the amendments to legal regulations in the field of the enterprises restructuring procedures in Poland. This study will attempt to answer the following questions: Are the Polish restructuring procedures of companies in financial difficulties aligned with the entrepreneurs’ requirements? And were there any strategic amendments to legal regulations in the field of enterprises restructuring procedures in Poland? In order to solve the research problems, we suggest an analysis of the legal acts and the EU strategic documents and then a statistical analysis of the data collected in selected Polish courts concerning the implementation of the enterprises restructuring procedures in 2016.