Prof. Zaleśny on Fuel Tax: The Law Violates the Constitution in Five Places

Constitutional lawyer Prof. Jacek Zaleśny warns that the new windfall tax on liquid fuel companies violates the Polish Constitution in five distinct areas as the presidential deadline approaches.

Constitutional Objections to the Windfall Tax

The law introducing a tax on extraordinary profits of companies operating in the liquid fuel market raises fundamental constitutional concerns regarding its enactment, retroactivity, limits of legislative tax freedom, and consequences for property rights.

Prof. dr hab. Jacek Zaleśny, one of the authors of the legal opinion submitted to the President of the Republic of Poland, points out that the fiscal purpose does not justify violating the rules of a democratic state of law.

Five Areas of Constitutional Violations

According to Prof. Zaleśny, the law is unconstitutional in both formal and material terms. The Sejm formally held three readings only superficially, violated the ban on fast-track tax legislation, breached the ban on retroactive law and citizens’ trust in the state, failed the proportionality test, and imposed an aggregate taxation rate of at least 79 percent that leads to the confiscation of property.

The rushed legislative process prevented full deliberation, as the government submitted the draft on June 16 and pushed it through within three days without public hearings or expert consultations.

Circumvention of the Fast-Track Ban and Retroactivity

Although the government did not formally grant the bill urgency, it requested expedited proceedings, effectively bypassing the constitutional ban on fast-tracking tax legislation.

Furthermore, the regulation applies retroactively to profits earned between March 1 and December 31, 2026, while failing to meet the strict constitutional criteria required for retroactive laws.

Budget Deficit and Property Confiscation

The government justifies the tax as a measure to cover a budget shortfall resulting from the March fuel reserves act, despite the state budget deficit reaching a record 124 billion PLN after the first half of 2026.

Combining the 60 percent windfall tax with the standard 19 percent corporate income tax creates an aggregate burden of at least 79 percent, stripping property rights of their real content and acting as a form of confiscation.