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Small Word, Big Consequences: when conjunction becomes a bone of contention between ZUS and the Supreme Court


A seemingly insignificant detail, like a single conjunction in a legal clause, can spark major disputes that end up in court. A famous example involved the word “or” used with “magazines” in a past media bill. Now, the debate centres around the conjunction “and” in Article 5(2) of Poland’s Social Security Act. This provision exempts non-nationals from social security contributions if “their residence in Poland is not permanent and they are employed in foreign embassies, consulates, or international institutions”. However, the interpretation of “and” has become a source of disputes between businesses and the Social Insurance Institution (ZUS). While courts, including the Supreme Court, say the word “and” means either condition works (alternative), ZUS argues it means both conditions must be met (conjunction). – Łukasz Chruściel comments for Rzeczpospolita.

The article in Polish avialible: here.