Wybrane problemy dematerializacji papierów wartościowych

The purpose of this paper is to systematize the knowledge of theory, together with functional implications associated with the process of dematerialization of securities in Poland from the perspective of comparative legal systems based on continental law. Polish model of dematerialization of securities is based on the French and Swiss one. With regard to the cause of dematerialization and the dematerialization of trading the same securities are to be sought in their efforts to reduce costs associated with the necessity of physical movement of large quantities of securities. Identified issues of concern are examined from the standpoint of seeking a link between a security in immaterialized form and material one, using methods of historical and comparative legal research.