A hastily passed bill introducing a windfall tax on fuel companies has been fiercely criticized by constitutional law experts from the University of Warsaw, who argue it violates multiple provisions of the Polish Constitution. Scholars warn that the combined tax burden of up to 79% effectively amounts to confiscation and could undermine energy security.
The law, passed on July 3, 2026, imposes a one-off 60% levy on so-called extraordinary profits earned by fuel producers and traders between March 1 and December 31, 2026. Combined with the standard 19% corporate income tax, the total tax rate on eligible profits reaches 79%. The government says the measure is needed to offset a budget shortfall caused by the earlier fuel price relief package, but experts point to serious legal flaws.
Legal experts challenge constitutionality
Prof. Ryszard Piotrowski, a constitutional law scholar at the University of Warsaw, lists six reasons why the law is incompatible with the Polish Constitution. He argues that the retroactive effect — taxing income earned from March 1 while the law only enters into force on August 1 — violates the prohibition of retroactive legislation, which in tax law should be absolute. The extremely short vacatio legis, giving companies no time to adapt, is described as a trap for businesses and a breach of the principle of citizens’ trust in the state.
– The legislature has changed tax obligations during the tax year, which is generally inadmissible according to the established jurisprudence of the Constitutional Tribunal – said prof. Piotrowski.
The professor also highlights the violation of proportionality and freedom of economic activity. A 79% combined tax rate could weaken companies’ ability to invest in infrastructure, reserves, and supply security, threatening the country’s fuel security in the long term. He believes the fiscal goal could have been achieved through less burdensome measures, such as administrative price controls, without breaching constitutional principles.
Discrimination and threat to property rights
Another key objection is unequal treatment. The tax targets a narrow group of 20-30 entities selected based on their above-average financial results, without reference to other industries that may have also benefited from the crisis. Prof. Piotrowski calls this arbitrary and bordering on tax discrimination. He adds that protecting the budget balance does not justify overriding constitutional values like the principle of trust in the state.
Dr hab. Jacek Zaleśny, a constitutional law expert from the same university, goes further, arguing that the cumulative 79% burden effectively destroys the essence of property rights. – This is de facto confiscation, akin to a forced contribution, not a tax – he stated.
Dr hab. Zaleśny also notes the unusual speed of the legislative process. Although the government did not formally declare the bill urgent, it asked for a shortened procedure, resulting in a three-day passage through the Sejm. He asserts that this meets the criteria of an urgent procedure, which is forbidden for tax laws under the Constitution.
Potential consequences for the budget and energy sector
Prof. Piotrowski warns that weakening the fuel sector and halting investments may ultimately lead to a greater loss of budget revenue than the amount the tax was supposed to recover. He also points out that the law treats legal business activity more harshly than undeclared income — the 79% rate exceeds the 75% rate applied to income from undisclosed sources, which he says is irrational and violates the constitutional principle of justice.
The bill now goes to President Karol Nawrocki, who may sign it, veto it, or refer it to the Constitutional Tribunal. The outcome will have significant implications for the energy sector and the broader debate on the limits of state power in taxing private enterprise.
Źródło: WNP.PL, Fot. PTWP
