{"id":101478,"date":"2026-10-21T12:00:31","date_gmt":"2026-10-21T10:00:31","guid":{"rendered":"https:\/\/krs-adwokaci.pl\/?p=101478"},"modified":"2026-10-21T12:00:31","modified_gmt":"2026-10-21T10:00:31","slug":"nieautoryzowane-transakcje-zwrot-srodkow-wyrok-tsue","status":"publish","type":"post","link":"https:\/\/krs-adwokaci.pl\/en\/nieautoryzowane-transakcje-zwrot-srodkow-wyrok-tsue\/","title":{"rendered":"Theft of money from a bank account and the duty to refund an unauthorised transaction: a landmark CJEU judgment"},"content":{"rendered":"
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Newsletter \u00b7 21 October 2026<\/p>\n<\/div><\/div>\r\n\r\n

Theft of money from a bank account and the duty to refund an unauthorised transaction: a landmark CJEU judgment<\/h1><\/div><\/div>\r\n\r\n

On 15 October 2026, the Court of Justice of the European Union delivered a judgment concerning the interpretation of Directive 2015\/2366 on payment services in the internal market (OJ L 337, 23 December 2015, p. 35; the \u201cDirective\u201d). The judgment clarifies the relationship between a payment service provider\u2019s duty to refund funds immediately and the possibility of holding the payer liable for an unauthorised transaction. Below, we outline the key aspects of the ruling.<\/p>\n<\/div><\/div>\r\n<\/div>\r\n\r\n

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01<\/p>\n<\/div><\/div>\r\n\r\n

Refunding the funds first, then assessing liability<\/h2><\/div><\/div>\r\n<\/div>\r\n\r\n
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Under Article 73(1) of the Directive, a payment service provider is generally required to refund the amount of an unauthorised transaction immediately and, in any event, no later than the end of the following business day after becoming aware of the transaction or receiving the relevant notification. Article 74(1) of the Directive, in turn, governs the payer\u2019s liability for losses arising from unauthorised transactions. The payer may bear full liability for such losses if they result from fraudulent conduct or an intentional or grossly negligent breach of the obligations laid down in the Directive.<\/p>\n

As the Court noted, banks had adopted the practice of applying these provisions together: if a bank considered that the customer had been grossly negligent in fulfilling their obligations when making the transaction, it refused to refund the funds, relying on the customer\u2019s liability for the resulting loss. In light of the above provisions, the Court held that the bank should first refund the amount involved in the unauthorised transaction and then determine whether there are legal grounds for holding the customer liable.<\/p>\n<\/div><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n

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02<\/p>\n<\/div><\/div>\r\n\r\n

Burden of proof<\/h2><\/div><\/div>\r\n<\/div>\r\n\r\n
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The allocation of the burden of proof is an important element of the system protecting payers. Under Article 72(2) of the Directive, the mere fact that the use of a payment instrument has been recorded is not sufficient to establish that the transaction was authorised or that the payer acted fraudulently or intentionally or with gross negligence failed to fulfil their obligations. The payment service provider bears the burden of proving the circumstances that justify holding the payer liable.<\/p>\n

In practice, this requires an individual assessment of the circumstances of the particular event, including how the perpetrator acted, the manipulation method used and the customer\u2019s conduct. The mere fact that online fraud has occurred does not determine the payer\u2019s liability.<\/p>\n<\/div><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n

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03<\/p>\n<\/div><\/div>\r\n\r\n

Exception to the duty to refund immediately<\/h2><\/div><\/div>\r\n<\/div>\r\n\r\n
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In its judgment, the CJEU pointed out that Article 73(1) of the Directive provides for an exception to the duty to refund funds immediately. This concerns a situation in which the payment service provider has reasonable grounds for suspecting fraud and communicates those grounds in writing to the competent national authority.<\/p>\n<\/div><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n

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04<\/p>\n<\/div><\/div>\r\n\r\n

Practical significance of the judgment<\/h2><\/div><\/div>\r\n<\/div>\r\n\r\n
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The judgment may provide an important argument in disputes with banks that have refused to refund funds lost through an unauthorised transaction on the grounds of the customer\u2019s gross negligence. The Court confirmed that the duty to refund funds and the subsequent assessment of the payer\u2019s liability are separate legal issues. Consequently, the customer\u2019s potential liability cannot, in itself, justify refusing an immediate refund. The judgment does not release the payer from liability for intentional or grossly negligent breaches of their obligations.<\/p>\n

We also recommend exercising particular caution when using online banking, especially when sharing authentication details, opening unfamiliar links and approving payment transactions.<\/p>\n<\/div><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n

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Contact<\/p>\n<\/div><\/div>\r\n\r\n

Do You Have Questions about This Topic?<\/h2><\/div><\/div>\r\n\r\n

This material is for information purposes only and does not constitute a legal opinion. For detailed information concerning your circumstances or to obtain legal assistance, please contact the law firm using the contact details below: tel. 42 207 66 66<\/a> \/ e-mail: kancelaria@krs-adwokaci.pl<\/a><\/p>\n<\/div><\/div>\r\n<\/div>\r\n\r\n

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The CJEU judgment of 15 October 2026 clarifies the relationship between the duty to refund an unauthorised transaction immediately and the payer\u2019s liability. We discuss four key aspects of the ruling.<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_page_layout":"et_full_width_page","_et_pb_show_title":"off","_et_pb_post_hide_nav":"default","footnotes":""},"categories":[13],"tags":[],"class_list":["post-101478","post","type-post","status-publish","format-standard","hentry","category-aktualizacje"],"yoast_head":"\nKradzie\u017c pieni\u0119dzy z konta bankowego a obowi\u0105zek zwrotu kwoty nieautoryzowanej transakcji, prze\u0142omowe orzeczenie TSUE - KRS Kancelaria Lodz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/krs-adwokaci.pl\/en\/nieautoryzowane-transakcje-zwrot-srodkow-wyrok-tsue\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kradzie\u017c pieni\u0119dzy z konta bankowego a obowi\u0105zek zwrotu kwoty nieautoryzowanej transakcji, prze\u0142omowe orzeczenie TSUE - KRS Kancelaria Lodz\" \/>\n<meta property=\"og:description\" content=\"Wyrok TSUE z 15 pa\u017adziernika 2026 r. wyja\u015bnia relacj\u0119 mi\u0119dzy obowi\u0105zkiem niezw\u0142ocznego zwrotu kwoty nieautoryzowanej transakcji a odpowiedzialno\u015bci\u0105 p\u0142atnika. 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