Publications

Recently, we analyzed an interesting personnel situation concerning the notice period of an employment contract. The factual scenario was simple:

An employee has been employed since January 15, 2023 under an employment contract. If they submit a notice in December 2025, will their notice period be one month (because the notice was submitted before exceeding 3 years of employment), or three months (because during the notice period they will cross the 3‑year threshold)?

The issue is fairly obvious — we previously worked it out based on analysis of rich jurisprudenc,e including that of the Supreme Court. Our conclusion was unequivocal:

✅ The length of service determines the length of the notice period on the day the employment relationship ends, not on the day the notice is submitted. Thus, if the notice is submitted in December 2025 and the employment relationship ends after the employee has passed the 3-year mark, a three-month notice period applies.

One basis was, among others, the Supreme Court’s judgment of May 11, 1999, case reference I PKN 34/99, in which the court stated:

“The length of the notice period is determined according to the period of employment with a given employer on the day the employment contract is terminated.”

Testing GPT‑5.0

As part of a test, we asked the same question to GPT‑5.0. A note: we did not prepare a typical prompt that outlines the reasoning style or deeper analysis (as we usually do), but instead proceeded more spontaneously (as many users do). Here are the results:

Prompt:

“An employee has been employed since January 15, 2023. If they submit a notice in December 2025, will the notice period be one month or three months, since during its running they will exceed 3 years of employment?”

GPT‑5.0 Response:

“The notice period will be 1 month, because the length of service on the day of submitting the notice is decisive. Even though the employee will exceed 3 years during the notice period, that does not affect the length of the notice.”

⚖️ Where GPT made an error

We examined the AI’s reasoning. The analysis was quite extensive, and surprisingly, GPT‑5.0 based it on the same Supreme Court ruling (I PKN 34/99), but misinterpreted its meaning. How did this happen? GPT cited a fragment of the justification that represented the position of the complaining party, not the findings of the Supreme Court itself.

In reality, the Court held that what matters is the length of service on the day the employment relationship is terminated, not the moment the notice is tendered. GPT wrongly simplified the interpretation and assigned significance to the element (the date of submission) that the Court explicitly rejected.

I publish this case as a cautionary tale and to encourage all users of language models to verify the information against original sources that AI invokes. Also, craft deeper prompts to minimize the risk of such errors.

Case Description

In November 2024, a complaint was filed with the Advertising Ethics Commission regarding an advertisement promoting sentimental jewelry made from breast milk. According to the complaint, the advertisement allegedly misled by suggesting therapeutic properties of the product and exploited emotions related to motherhood in an unethical manner. Fearing potential reputational consequences, the client entrusted our law firm with the defense against the allegations.

Complaint Allegations

The complaint alleged violations of the Advertising Ethics Code, including:

1. Article 2, Section 1 – lack of social responsibility and compliance with good practices,
2. Article 8 – exploiting consumers’ emotions and ignorance,
3. Article 10, Section 1, Letter a – misleading by attributing psychological characteristics to the product,
4. Article 10, Section 2 – lack of reliable presentation of scientific data used in the advertisement.

According to the complainant, the advertisement could cause young mothers to feel guilty and pressured to purchase the product, which was contrary to the principles of advertising ethics.

Our Actions

Representing the client, we thoroughly analyzed the content of the complaint and the context of the advertisement. In the prepared statement, we pointed out, among other things:

1. The nature of the jewelry as a sentimental item – we emphasized that the advertisement refers to mementos related to an important period of life, and its purpose is emotional support, not manipulation.
2. The scientific basis of the advertising message – we presented publications confirming the role of memory objects in processing difficult emotions, such as sadness related to the end of breastfeeding.
3. The social responsibility of the advertisement – the advertisement not only does not exert pressure but also normalizes the topic of emotions related to motherhood, bringing significant educational value.

Outcome of the Proceedings

The Advertising Ethics Commission found that the client’s advertisement:

1. does not violate advertising ethics principles,
2. complies with good market practices,
3. refers to scientifically confirmed sentimental values of jewelry that support women in processing difficult emotions.

Thanks to the professional defense of our law firm, the complaint was dismissed in its entirety, allowing our client to continue promoting their products without reputational risk.

Summary

Our law firm successfully defended the client’s interests before the Advertising Ethics Commission, proving that the advertisement not only meets the highest ethical standards but also contributes to addressing socially important topics related to motherhood and emotions.

If your company needs legal support in similar matters, write to us.

In the realm of transactions between related entities, adherence to the arm’s length principle plays a key role. One of the challenges is properly accounting for profitability adjustments, particularly in the context of VAT. Recently, we had the opportunity to work on an individual tax ruling on this matter for one of our clients, and we are pleased to share the highlights of our findings.

What is a Profitability Adjustment?

A profitability adjustment is a mechanism to align the achieved margin with the market level, determined based on comparative analysis (benchmarking). In practice, this means that if the actual margin in transactions with related entities deviates from the established range, it may need to be adjusted through an additional payment—commonly referred to as an “in-plus” adjustment.

A crucial aspect of this process is its global nature—the adjustment concerns the entirety of cooperation between the parties over a given period (e.g., a fiscal year), rather than individual invoices or transactions.

Is a Profitability Adjustment Subject to VAT?

Tax law and interpretations by tax authorities provide clarity on this issue. In most cases, profitability adjustments:

Are not subject to VAT – They are not treated as a supply of goods or services because they do not involve any reciprocal performance.
Do not require VAT base adjustments – The adjustment relates to the overall profitability of cooperation, not specific transactions.
How Should a Profitability Adjustment Be Documented?
The best practice, confirmed in the tax ruling obtained for our client, involves using accounting notes or other accounting documents. VAT invoices or corrective invoices are not applicable in this context, as the profitability adjustment remains outside the scope of VAT.

Why is This Important?

Improper handling of profitability adjustments can lead to disputes with tax authorities and, consequently, significant financial risks. Therefore, it is essential not only to document such adjustments properly but also to rely on tax interpretations that safeguard the company’s interests.

Summary

Profitability adjustments are tools that ensure compliance with the arm’s length principle in controlled transactions. However, to use them safely, it is necessary to ensure compliance with tax regulations and proper documentation.

We are proud to have assisted our client in obtaining a tax ruling confirming the correctness of the applied solutions. The case was handled by attorney at law PhD Ewa Jędrzejewska.
If you face similar challenges, feel free to contact us.

Service of court documents in civil proceedings to attorneys during the Covid pandemic- analysis of selected issues

The serving of court documents on parties to civil proceedings and their attorneysat-law is primarily regulated under the Act of 17 November 1964, the Code of Civil Procedure. However, in response to the COVID-19 pandemic some temporary solutions have been implemented by the legislator. Their role is to expedite communications between common courts and attorneys by using IT-based technology, and specifically, an e-service platform for serving court documents electronically. The aim of this paper is to analyze electronic service on attorneys in civil cases, and in particular, such issues as: which court papers may be delivered via the e-service platform, when should a document be deemed as served considering exceptions from the e-service rule, application of Article 134 of the Code of Civil Procedure to e-service of court documents and e-service in case of a multiple power of attorney.

Text available on the website: https://wuwr.pl/ppa/article/view/14575

Burden of proof in proceedings for compensation for damage caused by the movement of a motor vehicle

The study discusses the institution of the burden of proof in civil proceedings. The characteristics of this institution constituted an introduction to the transfer of general considerations to the proceedings for compensation for damage caused by the movement of a motor vehicle under compulsory third party liability insurance, in particular when it was preceded by a pre-trial proceeding concerning the determination of the facts of the event, the legitimacy of the reported claims and the amount of benefits provided by the insurance company. The analysis made it possible to formulate the rules for the distribution of the burden of proof in the trial depending on whether the insurer awarded a specific benefit under the winding-up proceedings.

Published in July 2022

This publication contains templates for procedural documents most commonly used at various stages of the adjudicative process, as well as in securing and enforcement proceedings. Each template is accompanied by a detailed commentary that analyzes the meaning and scope of application for the specific institutions expressed in the procedural documents.

The study presents both formal and substantive aspects of drafting procedural documents at different stages and in various types of civil proceedings, non-contentious proceedings (including registry matters), and auxiliary proceedings.

Published in October 2022

This book provides a comprehensive guide to the procedures involved in claiming compensation arising from traffic incidents, pursued against insurance companies providing mandatory civil liability coverage for motor vehicle owners