Special fuel tax may apply retroactively. Precedent cases at the CJEU

The introduction of a windfall tax on fuel companies in Poland has sparked legal and political debates. President Nawrocki signed the law but referred it to the Constitutional Tribunal. Similar taxes have been implemented in other countries following the Russian invasion of Ukraine. The European Court of Justice is set to rule on cases from Belgium, Ireland, and Italy regarding such taxes. General Advocate Athanasios Rantos stated that these taxes are justified for public interest, even retroactively. Experts express caution about establishing general rules for windfall taxes, emphasizing the need for temporary measures and concerns over retroactive application. They warn against eroding legal standards and the potential for permanent exceptional tax schemes.