Commentary on the judgment of the Supreme Administrative Court of 20 June 2024, III FSK 150/24. Sugars occurring naturally in beverages or their ingredients and the scope of the exemption from the foodstuffs levy

Abstract

Since 1 January 2021, beverages containing sugars that are monosaccharides or disaccharides, foodstuffs containing these substances, sweeteners and caffeine or taurine have been subject to a foodstuffs levy when placed on the Polish market. This commentary primarily aims to support the stance taken by the Supreme Administrative Court regarding the exemption of the aforementioned products from this levy. In the judgment under review, the Supreme Administrative Court ruled that the phrase ‘excluding substances occurring naturally therein’ should apply not only to the final beverage product, but also to its components. Therefore, if a product’s only source of sugar is natural, the condition for exempting such a drink from the foodstuffs levy is met. This ruling is correct and deserves approval. The study employs a dogmatic-legal research method and covers legislation, case law, and relevant literature.