EN
The ECJ's series of judgments dealing with the freedom of establishment of legal persons has led to the transformation of the conflict of laws systems of the EU Member States. The real seat theory has been gradually superseded by a new concept based on the principles of the incorporation theory. However, the draft of the new Polish international private law seems, per its strict language, not to take into consideration all the above mentioned developments and it is only by means of interpretation that it can reach conformity with the EU law.