The Impact of the Court of Justice of the European Union’s Rulings on Managerial Decisions in Commercial Banks

Robert Pankiewicz; Anna Krawczyk-Sawicka

doi:10.18290/pepsi-2026-0011

Published : 2026-06-30

Vol. 32 No. 1 (2026)

The Impact of the Court of Justice of the European Union’s Rulings on Managerial Decisions in Commercial Banks

Robert Pankiewicz

https://orcid.org/0000-0003-1748-944X

Anna Krawczyk-Sawicka

https://orcid.org/0000-0002-1294-4872

DOI: https://doi.org/10.18290/pepsi-2026-0011

Abstract

The aim of this article is to examine the impact of the Court of Justice of the European Union’s rulings on managerial decisions in selected commercial banks in Poland, with particular emphasis on changes in provisioning policies, legal risk management, and institutional strategy. The study is based on an analytical and comparative approach using financial, regulatory, and qualitative data. The findings indicate an increase in provisions for litigation and a growing importance of legal risk in banks’ balance sheets. The results also show differences between institutions depending on their exposure to foreign-currency loan portfolios. The study contributes to interdisciplinary research at the intersection of law, economics, and management by demonstrating how judicial decisions shape managerial decision-making structures and drive adaptive mechanisms within the financial sector.

Keywords:

banking sector, legal risk, litigation-related provisions, Swiss franc mortgages

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Pankiewicz, R., & Krawczyk-Sawicka, A. (2026). The Impact of the Court of Justice of the European Union’s Rulings on Managerial Decisions in Commercial Banks. Journal for Perspectives of Economic Political and Social Integration, 32(1), 329–356. https://doi.org/10.18290/pepsi-2026-0011

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