Abstract

The article analyses the specific issue of time limitation of insurance claims, namely a break of the period of limitation and its restart as a result of insurer’s declaration concerning the award or refusal to award an insurance benefit. In particular, the authors discuss the meaning and significance of appellate proceedings initiated owing to the use of the relevant provision of the insurance contract or the general terms and conditions of insurance by a party (the insurer or the insured) and its ending by the insurer by issuing an appropriate declaration of will.