The purpose of this article is to examine whether the rul­ings of the Court of Justice in Cases C-277/24 M.B. and C-278/24 P.K., which affect the application of Article 116 of the Polish General Tax Code in cases involving VAT lia­bility, are binding for the social security organ as well as for the labour and social insurance courts. This issue concerns the scope of application of EU law and various methods used to establish it. In this context, the analysis takes into account both the case law known as the Dzodzi line and the position of the Polish Constitutional Court regarding the influence of EU fundamental rights on the interpretation and application of national law in Poland, including those falling outside the scope of EU law.