Koniec biegu przedawnienia roszczeń określonych w przepisach szczególnych w świetle unormowań art. 118 kodeksu cywilnego

The subject of the publication is an analysis of the application of the rule contained in the second sentence of Article 118 of the Polish Civil Code, introduced into the legal order in 2018. According to this rule, the end of the limitation period falls on the last day of a calendar year, unless the limitation period is shorter than two years. The author examines whether this rule is universally applicable to limitation periods set forth in both code and non-code provisions, reviewing a number of specific legal regulations, including the law on bills of exchange. The author also describes intertemporal issues related to the introduction of the indicated rule. The analysis shows that the rule of determining the end of the limitation period of claims contained in the second sentence of Article 118 of the Civil Code is generally applicable to two-year and longer limitation periods of claims specified in special provisions. This view is supported by arguments based on linguistic, systemic and functional interpretation. The application of the above rule is excluded only when special provisions clearly indicate a different manner of determining the end of the limitation period. When interpreting special provisions one has to remember at the same time to take into account instructions stemming from the norms contained in the acts of international and European law, if a given provision constitutes implementation of such acts into national legal order.