The opinion analyzes European Union law (including, in particular, Council Regulation (EU) 2022/1854 of October 6, 2022 on emergency intervention to address high energy prices) and Polish law (including, in particular, the Constitution), leading to the conclusion that the introduction of a gas contribution in connection with extraordinary profits made in 2022 (referred to in the draft law on amending laws to support consumers of electricity, gaseous fuels and heat and some other laws) for 2022 at the end of 2023 is permissible on their basis. The opinion outlines, among other things, the objectives and nature of the gas contribution, interprets the provisions of the aforementioned regulation, and points out the key principles of the democratic rule of law, including in particular the principle of retroactivity, which apply to assessing the permissibility of introducing the gas contribution. In conclusion, the authors take the position that the aforementioned gas contribution may be introduced under the aforementioned regulation until December 31, 2023 at the latest.
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