The aim of this paper is to presents selected issues on the process of the implementation of the EU directives into the national law of the Republic of Poland. This issue is very im- portant as the most of the legislative process, especially connected with economic issues, is currently held at the level of the European Union. Legal acts, which are adopted in Poland, aim to implement the EU law into the national law. Therefore, there is a need to analyse the implementation process and its character more deeply. This applies to a particular directive, which is seen as a source of secondary legislation of the European Union being subject to this process. No less important is to define the process more precisely, with particular emphasis on the doctrine of discrepancies occurring in the background of the distinction between the implementation and transposition of the EU law into the national law. This raises, in turn, the need to examine the implementation of the law-making process as a two-step operation. This feature is characteristic to the process of the implementation of the EU law into the Polish legal system and has no equivalent in the Polish constitutional order. The basis of the implementation process, which result from the primary law of the European Union, will also be characterized. They provide the foundation for the application of the EU law in Poland. They also show the obligation to ensure the effectiveness of the EU law in the national legal order, which simultaneously requires the imple mentation of the rights contained in the European Union directives. Another element of the study is to present the implementation of the legal basis con- tained in the Constitution of the Republic of Poland. The analysis of those basis leads to the conclusion that the Constitution of Poland contains provisions to the validity of both primary and secondary law of the European Union in Polish legal system. Therefore, they constitute the basis for the implementation of the EU directives into the na- tional law. Issues emphasised in the work and connected with the process of the implementation of the EU law into the national law, are the foundation for the analysis of this process, as well as a starting point for further discussion on the mechanism of the im- plementation of the European Union law into the national law of the Republic of Poland.