The Demise of the “Near-Sole Shareholder” Doctrine and the Emerging Problem of Sham Multi-Member Structures   Introduction: A Jurisprudential Reversal of First-Order Significance For more than a decade, the practice of Polish social insurance law was shaped by a concept that appeared in no statute: the “near-sole shareholder” (niemal jedyny wspólnik). The Supreme Court had … Continue reading Mandatory Social Insurance for the Sole Shareholder of a Limited Liability Company