The recommendations addressed to Poland contain a recital underlining that 'Legal certainty and trust in the quality and predictability of regulatory, tax and other policies and institutions are important factors that could allow an increase in the investment rate.
Priporočilo, naslovljeno na Poljsko, vsebuje uvodno izjavo, v kateri je poudarjeno, da sta „pravna varnost ter zaupanje v kakovost in predvidljivost regulativnih, davčnih in drugih politik in institucij [...] pomembna dejavnika, ki bi lahko omogočila višjo stopnjo naložb.