Abstract
The article presents the institution of appeal which is a special means of legal protection vested in the entrepreneur during the control of economic activity conducted against him. This measure was introduced into the Polish legal order on 7 March 2009. It enables the entrepreneur to appeal to a higher authority specifically indicated in the legal provisions of individual actions taken and performed by the inspection authority during the inspection. This extremely important legal regulation guaranteeing the protection of entrepreneurs’ rights is extremely complicated and gives rise to serious legal discussions in the literature and jurisprudence of administrative courts, it has also been analyzed by the Constitutional Tribunal. The article presents the main elements of the institution, focusing on legal remedies that an entrepreneur can use before an administrative court. These include a complaint about the decision upholding the decision of the first instance authority on continuing the inspection activities and a complaint about the protracted conduct of the inspection.
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