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Abstract
The aim of the article is to present the notion of a company important for the development of the commune, which was introduced by the Act on Municipal Management in its original wording. Municipal self-governments are very free, contrary to the intention of the legislator and systemic solutions, to misuse this concept in terms of defining the spheres of activity and tasks performed by municipal companies. An analysis of NIK reports indicates that this concept is used to extend the sphere of public activity of municipal legal persons to sectors in which these entities should not function. In view of this, it seems right to postulate that this concept should be clarified or completely eliminated from the Act on Municipal Management. At the same time, it is necessary to seriously consider strengthening the control of the operation of municipal companies in the context of answering the question whether their sphere of activity complies with the applicable law.
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