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RECON 34

A revolutionary change in the calculation of seniority – the Sejm has adopted the act

On Friday, September 12th, the Sejm passed a bill amending the Labor Code, including periods worked under civil law contracts and sole proprietorships. This is a significant and groundbreaking change that could significantly impact the situation of many employees. It should be emphasized that MPs voted to adopt amendments that were both clarifying and legislative in nature. What […]
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KSeF from 2026!

The President has signed a law introducing the National e-Invoice System from February 1, 2026. This appears to be the final chapter in the history of structured invoices. What does this mean for businesses? Starting February 1, 2026, all companies in Poland with a turnover of over PLN 200 million will be required to issue structured invoices. For other businesses, this deadline will begin […]
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Admissibility of dismissing a request for reinstatement

In court practice, it often happens that employees whose employment relationship has been terminated disagree with the employer's decision. In response to the termination, they file a lawsuit with the labor court, arguing, among other things, that the reason for the termination was vague, untrue, or completely unjustified. Employee Claims After Termination Employees most often file a claim for compensation. However, many of them demand […]
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WIBOR before the CJEU – the Ombudsman's opinion heralds a breakthrough for millions of Poles

September 11, 2025, will be remembered as a special day for Polish borrowers. The Advocate General of the Court of Justice of the European Union presented his opinion in Case C-471/24 (JJ v. PKO BP SA), which concerns a mortgage loan based on the WIBOR index. WIBOR – an invisible mechanism in every WIBOR installment, or Warsaw Interbank Offered Rate, has for decades determined […]
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VAT Due Diligence – Meaning, Practice and Legal Consequences

Value Added Tax (VAT) is a key source of state budget revenue, and its design—as an indirect tax based on a deduction mechanism—requires special caution on the part of taxpayers. In recent years, the principle of due diligence has become increasingly important, as taxpayers should adhere to it to effectively exercise their right to deduct input VAT. The concept […]
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How to obtain compensation for incorrectly conducted bailiff enforcement?

Bailiff enforcement is a last resort, intended to collect a debt from a debtor. In some cases, the bailiff's procedure may be flawed, and their actions may cause harm to the debtor. Bailiff errors – what can go wrong? Bailiff enforcement is a formalized process that requires the bailiff to comply with a number of applicable regulations. The most common errors include: What […]
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