The current situation in relations between Poland and Ukraine, the war events in Ukraine, and the economic cooperation between the two countries have their own legal implications. There is no doubt that contracts concluded between Polish and Ukrainian entities will generate legal proceedings in connection with non-performance or improper performance of contractual obligations by one or both counterparties. Consequently, the laws of both countries governing the recognition and enforcement of foreign judgments will be relevant. It should be emphasized that so far the number of such proceedings in Polish-Ukrainian relations has been negligible, as evidenced by the lack of a large number of court cases in this respect. However, bearing in mind the development of economic cooperation and the need to establish uniform and legally justified judicial practice in the future regarding the recognition and enforcement of Ukrainian court judgments in Poland, judges should be aware of which provisions should be applied in such proceedings and to what extent. The correlation between the provisions of the 1993 Polish-Ukrainian Convention and the domestic law of Ukraine and Poland is not straightforward. The purpose of the present gloss is to present the most controversial aspects related to the application of governing law in commercial cases concerning the recognition and enforcement of foreign judgments, on the example of one of the few judgments issued in this area. In particular, the gloss concerns the analysis of the Polish court’s failure to apply the provisions of the agreement between Poland and Ukraine on legal assistance and legal relations in civil and criminal matters dated 24 May 1993, and the legal consequences of applying domestic law instead.