Abstract

The article deals with a few selected issues arising from the interpretation of the new sugar levy regulations. The ambiguity of these provisions requires appropriate modifications to the contracts concluded by the parties after December 31, 2020, for sweetened drinks. Regardless of the legislative errors, it seems justified to postpone the entry into force of these regulations, which are harmful to the industry. The author hopes that the legislator will once again focus on the legitimacy of introducing new taxes in such a difficult time as the SARS-CoV 2 epidemic.