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DOI: 10.33226/0032-6186.2022.10.2
JEL: K31
Zbigniew Hajn ORCID: 0000-0001-7755-6187 , e-mail: zhajn|wpia.uni.lodz.pl| |zhajn|wpia.uni.lodz.pl

The concept of legal entity in the European Union Directive 2019/1937 on the protection of whistleblowers

The article concerns the concept of legal entity in Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of whistleblowers under Union law. The main issues that need to be clarified in order to legally characterise this concept are its relation to the concepts of legal person and employer and the legal form of its functioning. The author discusses these issues by deriving conclusions from the characteristics of the legal relations into which the legal entity enters in relation to the role assigned to it in the Directive and from the nature of its legal rights,  duties  and  responsibilities. As a result, he concludes that the Directive does not impose a specific legal form on the legal entity. He considers, however, that it is justified to adopt the principle, not excluding the necessary exemptions, that national law links the attribute of a legal entity to organisational entities having legal personality or equivalent legal capacity.

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Keywords: Legal entity; legal person; employer; whistleblowing; group of companies

References

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