In the practice of commercial law, an event often occurs in which the legal status of one entity directly impacts the stability and functioning of another. A particular example is the bankruptcy of a shareholder in a commercial company. Although from a legal perspective, the bankruptcy of a shareholder affects their personal assets, in practice it undermines the very foundations of the company’s operations. Shares or stocks, previously part of a stable ownership structure, become part of the bankruptcy estate, over which the trustee assumes control. For the company, this means entering into a relationship with a new, compulsory “shareholder”, whose actions may be fundamental to the company’s future development. Some of the most important information regarding bankruptcy proceedings that a company may wish to obtain includes whether and when the trustee intends to liquidate the shares and who will exercise corporate rights at shareholder meetings. Despite such obvious interdependencies, a commercial company rarely has the formal status of a party to its shareholder’s bankruptcy proceedings. This situation creates a significant conflict between the principle of open court proceedings and the debtor’s privacy. Therefore, it is necessary to consider whether the commercial company has the right to access the bankruptcy case files concerning the shareholder.
Labor law is a key area of the legal system, directly impacting the professional and social situation of millions of employees and employers. Dynamic changes in the labor market, technological progress, and economic conditions necessitate adapting legal regulations to new realities. Recently, we have observed increased legislative activity in this area, not only in Poland but also in the EU. The Labor Code is amended almost annually. This year, 2026 will be no different. This time, however, the amendments will affect a very large portion of society and will address issues such as seniority, salary transparency, recruitment neutrality, and even the gender pay gap. Therefore, for context, it is worth reviewing the new regulations that entered into force at the end of 2025, and then moving on to those that await us this year. At the end of this article, we will also highlight possible legal changes that have been announced for a long time. Their implementation is highly probable and could bring significant changes. Therefore, it is worth being aware of them.
The supervisory board is one of the key bodies of a company, performing the function of constant oversight of the company’s activities in all areas of its operation. Its constitutional position is established as a separate body from the management board, deprived of the authority to manage the company’s affairs, but equipped with control instruments aimed at protecting the interests of the company and its shareholders. This structure is based on a clear separation of decision-making and supervisory functions, which, at least at the normative level, is intended to ensure the proper functioning of corporate governance mechanisms. However, business practice and extensive case law demonstrate that the boundaries between the powers of the supervisory board and the management board are not always clear. In particular, disputes focus on the scope of the supervisory board’s interference in the company’s day-to-day operations, the nature and effects of its resolutions, its communication relations with the management board, and the legal consequences of exceeding its authority. These issues most often arise in the context of the civil liability of supervisory board members and the assessment of the legality of their actions under the provisions of the Commercial Companies Code. The purpose of this article is to present selected issues related to the functioning of the supervisory board in companies against the background of court case law. This analysis focuses in particular on the liability of supervisory board members for damages, conflicts of authority with the management board, the risk of violating the law while performing supervisory functions, and formal issues related to the composition and operation of company bodies. This approach allows us to present the supervisory board not only as a formal control body, but also as an entity that actually contributes to shaping the company’s legal situation and bears the consequences of its actions or omissions.
A letter of credit is a financial instrument. It constitutes a form of domestic or international settlement conducted through a bank. It is a written commitment by the bank to pay a specified amount for documents submitted within a specified timeframe, as specified in the letter of credit. It protects the interests of both parties to the contract by ensuring the exporter’s immediate transfer of the receivable, while allowing the importer to condition payment upon the supplier’s fulfillment of specific conditions. Letters of credit are offered by banks operating in the Polish market – details regarding fees can be found in the tables of fees and commissions published on the banks’ websites.
Competition and consumer protection are a crucial issue for businesses and the consumers who use their services. On July 7, 2025, the President of the Polish Office of Competition and Consumer Protection issued two binding decisions against PayPal.
A PayPal account created by a user acts as an electronic wallet integrated with their bank account. A payment card can be linked to this virtual wallet. Besides connecting their bank card, the user can simply top up their digital wallet using funds from their own, previously held bank account. Furthermore, the services offered by this application include the ability to exchange currencies – currently, payments in over 20 currencies are possible.
