Payment fraud: Tukowiecka, Spanish case law and the new liability landscape under the future PSR
30 October 2026
The recent CJEU ruling in Tukowiecka has immediate practical implications for payment service providers. Under PSD2, gross negligence on the part of the payer does not entitle a provider to withhold the immediate refund of an unauthorised transaction. The only exception arises where there are grounds to suspect fraud on the part of the customer. In Spain, this ruling builds on an already established line of case law that has consistently strengthened consumer protection, characterising the provider's liability as quasi-absolute and setting a particularly demanding evidential threshold for proving fraud or gross negligence.
Download PDF
