The issue of securities is one of the key elements of the functioning of the capital market. Thanks to it, companies can obtain funds for development, and investors gain the opportunity to invest capital. However, in order to ensure transparency and protect market participants, European Union legislation and national regulations impose specific requirements regarding the publication of information about issues. The key document that serves to achieve this goal is the issue prospectus. Depending on the nature of the issue, it is also possible to use a simplified prospectus, and in certain situations the law provides for the possibility of conducting a non-prospectus issue.
Equal pay for men and women is one of the fundamental pillars of social justice and gender equality policy in the European Union. Despite many years of efforts to eliminate the pay gap, there are still significant differences in the earnings of women and men performing the same work or work of equal value. In response to these challenges, on 10 May 2023, the European Parliament and the Council of the European Union adopted Directive 2023/970, which aims to strengthen the application of the principle of equal pay through pay transparency mechanisms and more effective enforcement of the law.
Authorised Economic Operator (AEO) is a status granted by customs authorities to economic operators who meet certain requirements in the area of compliance with customs rules, proper accounting, financial solvency and security standards. The AEO concept was introduced in the European Union within the framework of the Community Customs Code and its implementing provisions, and currently its legal basis is the Union Customs Code, established by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, OJ EU.L.2013.269.1 and delegated and implementing acts, in particular Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015, OJ L. U.EU.L.2015.343.1 and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015, OJ EU.L.2015.343.558.
