The levy on foodstuffs - the so-called sugar levy - has already existed in the Polish legal system since January 2021 and has continuously raised controversy and practical problems since then. One such problem is the failure of the law to specify how it should be verified whether the purchaser of the goods conducts only retail/wholesale sales or sales with both characteristics. Establishing this fact is important, as it determines who will be obliged to pay the fee. Recently, provincial administrative courts have addressed this issue in judgments, excerpts of which are worth quoting, as they may contribute to at least a partial resolution of the issue of verification of contractor status in the near future.
Łukasz Kopeć writes about the case in detail on Lexplorers.