The legal framework following the 2021 amendment and the resolution of a panel of seven judges of the Polish Supreme Court of 15 May 2025 (III CZP 22/24)
For years, the summons to a settlement attempt was the cheapest way for creditors to “renew” the limitation period under Polish law – a single application was enough for a claim to gain another full period of actionability. Since 30 June 2022, the rules of the game have changed: the summons no longer interrupts the running of the limitation period, but merely suspends it for the duration of the conciliation proceedings (Article 121(6) of the Civil Code). The effects of applications filed under the former provisions – which the courts will continue to assess for years to come – have meanwhile been settled by the resolution of a panel of seven judges of the Polish Supreme Court of 15 May 2025 (III CZP 22/24). In this article, we explain what exactly has changed, how to defend against instrumental settlement summonses, and what a creditor planning to pursue a claim must bear in mind today.
Selling used items on Allegro, Vinted , or OLX, renting apartments through Booking.com or Airbnb, or even providing services via online platforms – all of these activities can now fall within the reach of the tax administration. The DAC7 directive does not introduce a new tax, but it does oblige digital platform operators to provide tax authorities with detailed information about transactions and their participants. We explain who is subject to these new obligations, what data is submitted to the tax authorities, and when reporting may trigger tax investigations or audits.
under the 2004 United Nations Convention on Jurisdictional Immunities of States and Their Property
Publication date: October 05, 2026
When does a State act like a merchant? A scholarly and practical analysis
I. The restrictive theory of State immunity and the significance of the 2004 Convention
The United Nations Convention on Jurisdictional Immunities of States and Their Property, adopted by General Assembly resolution 59/38 of 2 December 2004 (hereinafter the “Convention” or “UNCSI”), is the first comprehensive multilateral instrument to regulate the jurisdictional immunity of States before the courts of foreign States. Although the Convention has not formally entered into force – it requires thirty ratifications, and twenty-five States have ratified or acceded to it so far – it exerts a considerable influence on the formation of customary international law, since it expresses the opinio iuris of States and reflects their practice in the field of jurisdictional immunity. The Convention thus constitutes an important point of reference both for domestic courts and for international tribunals. Many States also regard the Convention as binding to the extent that it codifies customary law already existing in this area.
Jan K., a literature enthusiast with an extraordinary fondness for Polish children’s poetry, finally managed to find a very rare book after a long search – an edition of Julian Tuwim’s “Locomotive,” which he purchased without hesitation from a used bookstore in Maryland, USA, via the online platform AbeBooks. The ease and simplicity of the solution – clicking the “BUY NOW” button, which would soon bring his dream book to him – combined with the bargain price for such a sought-after rarity in the reading community, filled Jan K. with optimism. From that moment on, he simply waited for the Polish Post to knock on his door and deliver him the publication he considered the opportunity of a lifetime. Perhaps it would have been, had Jan K. considered the key issues surrounding importing goods from the USA and the associated costs.
The holiday season is in full swing, but our litigation team remains fully alert — and fully engaged. The best proof: ongoing preparations for proceedings before the General Court of the European Union in Luxembourg in one of the most complex categories of disputes — EU grant litigation.
