| In Principle

In the social media era, what we buy isn’t driven by television or billboards as much as it is by “likes,” “stories,” and recommendations from content creators followed by thousands or millions of internet users. Influencer marketing has become one of the most powerful selling tools in recent history. But that doesn’t mean that all forms of advertising are permissible on social media.

One of the countries that regularly submits extradition requests to Poland is the Swiss Confederation—a country that is universally associated with safety, economic development, and a high standard of living. What is the current state of Polish-Swiss extradition cooperation?

The Baltic Sea is undergoing an economic rebirth. Seaborne trade and offshore wind energy are driving a new wave of activity for the Polish shipyard industry. More and more shipbuilding contracts are being signed with Polish shipyards or governed by Polish law. This makes it increasingly relevant to examine the standard forms on which these contracts are based—and the legal and business consequences flowing from the choice of a particular form.

On 14 May 2026 a seven-judge panel of the Civil Chamber of the Supreme Court of Poland issued a resolution in case no. III CZP 25/25 holding that the amount of damages for improper performance of a contract for construction works cannot automatically be equated to the expenditures necessary to cure defects in the construction. The issue arose in a dispute between companies over recovery of costs for repair of a building’s thermal insulation.

Shared-services centres functioning within a group may formally have the status of an “obliged entity” under anti money laundering and countering financing of terrorism regulations, even though the AML/CFT risk associated with their operation is minimal in practice. Is there any chance that the EU’s AMLR, which enters into force on 10 July 2027, can change this situation?

On 26 June 2026 the Polish Financial Supervision Authority (KNF) issued its Recommendations for Insurance Undertakings on Insurance Distribution. The document is a major step in the process of clarifying the rules for distribution of insurance products on the Polish market and sets new standards which insurers will need to comply with. 

Last September we reported on proposed amendments to the Environmental Protection Law. The changes were designed to allow ecological organisations and other stakeholders to effectively challenge air quality programmes throughout Poland. Ultimately the proposal was not adopted, but a new version of the proposal was recently released.

The deadline for filing a complaint against the EU-Mercosur agreement with the Court of Justice was 26 May 2026. Poland was the only member state to exercise this option. Thus there are currently two separate cases before the Court of Justice: one initiated by the European Parliament seeking an opinion (Avis 1/26) and the complaint filed by Poland.

The advocate general has submitted her opinion to the Court of Justice of the European Union in case C-203/25, concerning the Lithuanian company Neo Group UAB and its dispute with the national tax authority. The opinion examines several new aspects that may be relevant in cases involving the exemption of dividends from withholding tax.

In early May the Polish Ministry of Finance presented a bill to amend the Tax Ordinance to introduce a long-awaited institution: settlement of tax disputes. According to the aims of the proposal, the new solution should reduce the number and the costs of handling tax disputes, by allowing taxpayers and tax authorities to resolve the dispute earlier and amicably, before litigation commences in the courts. But the proposal in its current form raises issues whether it will provide real room for compromise between the parties.

On 27 April 2026 the Polish Financial Supervision Authority (KNF) reported the suspected manipulation of the prices of financial instruments and exploitation of inside information in the trading of shares of three listed companies, submitting to law enforcement authorities a notice of suspicion of commission of criminal offences. This event provides an occasion to reflect on the scope of protection of D&O insurance held by members of the corporate authorities of public companies in analogous situations.

Can you lose a tender for hundreds of millions of euros because of a single subcontractor? Or more precisely, due to a subcontractor’s structure and sources of financing? This is an entirely realistic scenario under the Foreign Subsidies Regulation. The case of the Lisbon Metro’s Violet Line shows that even if a distortion of competition is found, the bid does not automatically have to be discarded. But it may require a major change in the entities involved in the bid.