The aim of this article is to find the answer for the crucial question, important for the legal practice in Poland, whether the franchise contract can be treated as the capital group under the Polish pharmaceutical law. The answer for this question is critically important for thousands of Polish firms which conducts the professional business in the pharmacy sector.

The purpose of this article is to answer, from a practical perspective, a crucial question related to legal status of OLAF final control reports (investigative reports conducted by the European Anti-Fraud Office — OLAF): whether these reports can or cannot be applied in the administrative or tax proceedings. Therefore it will be examined whether the OLAF Reports have the value as measures of inquiry in administrative or tax proceedings and whether the content of the OLAF final control report is binding for the public administration, and whether it can be regarded as an official document. Research methodology is based on the analysis of legal texts and interpretations. The legal analysis shows that the OLAF report should be classified as an official document which does not have binding force for the public administration. Moreover when the authority decides, the OLAF report should be taken into account in the administrative or tax proceedings. As a further consequence, the OLAF report can't, unless it is based on special rules, give rise to liability for misconduct of public officer, because it is not a legal act binding on the authority.