Opłata od środków spożywczych i jej rola w trosce o zdrowie społeczeństwa
The levy on foodstuffs and its role in the health of the society

Summary/Abstract: Legal acts introducing obligations of a levy nature are undoubtedly one of the most important in the Polish legal order, not only due to the subject of the regulation, but also due to the obligatory form of the act. As of 1 January 2021 there is a new public levy called “levy on sugar-sweetened drinks”. This fee is controversial and the effects of its introduction affect, even indirectly, each of us. The aim of the study is an attempt to evaluate legal solutions in this area. For the purposes of the undertaken research, the applicable legislation and the literature on the subject have been analyzed.

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