Abstract

“The first pancake is always spoiled”, you might say about the sugar tax introduced in Poland. However, some gaps and errors can be corrected based on the practice developed so far and the emerging interpretative and jurisprudence line. Indeed, the wording of the provision should reflect the actual intention of the legislator, who hastily passed the act amending the Public Health Act to the extent introducing a new tax, forgetting that the provisions should not be mutually exclusive. So he passed the law, unfortunately as full of holes as Swiss cheese.