Monitor Podatkowy

no. 3/2021

Avoiding sugar fee – tax consequences

DOI: 10.32027/MOPOD.21.3.6
Mateusz Gogol
Autor jest doradcą podatkowym.
Abstract

In the article, the author shows possible consequences of not covering goods with a sugar fee regarding food products as a result of a taxpayer’s actions so that they do not have to pay sugar fee. The article covers possibilities of tax authorities in regard to fighting such practices by using the clause against avoiding taxation as well as recharacterizing and omitting legal acts done by taxpayers.