Concept of a so-called windfall tax in the Polish tax system pursuant to council regulation (eU) 2022/1854 of 6 october 2022 on an emergency intervention to address high energy prices – outline of the issue
Concept of a so-called windfall tax in the Polish tax system pursuant to council regulation (eU) 2022/1854 of 6 october 2022 on an emergency intervention to address high energy prices – outline of the issue

Summary/Abstract: the subject of the article is the concept of a so-called windfall tax in the Polish tax system pursuant to council regulation (eU) 2022/1854 of 6 october 2022 on an emergency intervention to address high energy prices. it presents an analysis of the structure of the solidarity contribution gov- erned by council regulation (eU) 2022/1854, referred to as the so-called windfall tax. it then exam- ines the possibility of introducing such a levy into the Polish tax system. in particular, it addresses concerns about the principle of lex retro non agit and the principle of proportionality, as well as con- cerns about the possibility of double taxation. Furthermore, there are doubts about the nature of such a levy as a tax.

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