Both the draft national act on the protection of persons reporting violations of the law and the directive of the European Parliament and of the Council of the European Union on the protection of persons reporting violations of the law provide for a ban on retaliatory actions.

We discuss the powers of the supervisory board in capital companies and point out that one of the largest amendments to the Commercial Companies Code in years will come into force in October of this year.

Another version of the draft act on the protection of persons reporting violations of the law, i.e. the so-called whistleblower act (hereinafter referred to as the "draft"), has appeared on the website of the Government Legislation Centre.

In today's article, we will once again return to the sphere of tasks of the bodies of capital companies and take a look at the individual competences of the management board of a limited liability company.

Member States had until 17 December 2021 to implement the Directive on the protection of persons reporting breaches of EU law, i.e. the so-called Whistleblower Directive.

Today we combine the issues of liability related to company law with the liability related to proper bookkeeping and present the current reporting obligations