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 governed by Council Regulation (EU) 2022/1854, referred to as the so-called windfall tax. It then examines 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 concerns about the possibility of double taxation. Furthermore, there are doubts about the nature of such a levy as a tax.
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