Faktura w prawie i postępowaniu cywilnym. Uwagi na tle orzecznictwa sądowego
Invoices in the civil law and civil proceedings. Remarks in the context of jurisprudence

Summary/Abstract: The article discusses the significance of invoices (and, additionally, other similar documents) in the Polish civil law and civil proceedings, especially within the framework of the Polish Civil Code and the Polish Code of Civil Procedure. The basis for analysis included in the study is a vast jurisprudence of Polish courts, including the Polish Supreme Court. Firstly, the study indicates, in a brief overview, the characteristics of an invoice on the grounds of tax law – its definition and basic types. Second part of the paper is devoted to multiple applications of an invoice in the light of the Polish Civil Code regulations, such as an receipt, an acknowledgement of a debt or a warranty certificate. Detailed deliberations consider the quite complicated relation of an invoice with a contract, e.g. the influence of an invoice on the contents of a contract. Further applications of an invoice in the civil proceedings are also discussed: considering a general issue of invoices as evidence (and their evidential value), with special emphasis put on payment orders (Art. 485 of the Polish Code of Civil Procedure). The court may issue a payment order if the claimant seeks a pecuniary claim or other fungibles and the facts supporting the claims sought are demonstrated by e.g. a bill accepted by a debtor, a payment request or a debtor’s written acknowledgement of debt. Since invoices may be considered as the aforementioned bills or acknowledgements, certain remarks are made in this scope. The article closes with a brief summary of its contents.

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