Penalties
While analysing the functioning of the sugar tax, one should also mention the system of penalties which was created by those in power and which is supposed to force people to comply with regulations in this area. Specifically, it is a provision that if the sugar tax is not paid on time, an additional fee of 50% of the amount due will be charged. It is worth emphasising that the legislator is increasingly bold in applying this type of solutions, which also appear in the levies introduced in the regulations implementing the plastic directive. In practice, 50% interest is really a rarity, but will it always be so?
Obviously, there are no official data as to how many entities have paid fines and in what amount, but the provision in question means that if an entity is at least one day late with submitting its documentation and paying the sugar tax ( even through no fault of its own, but e.g. for objective reasons), it will automatically be charged with the fee in question. Moreover, the competent authority does not have any discretion in this respect and must impose a penalty of 50%, because this is what the law states.
Obviously, the functioning of this provision should be assessed very negatively, as 20-30% of the main fee would be a sufficient deterrent for potential latecomers or forgetful persons. It would be worthwhile for the legislator to consider at the next amendment whether it is worth relieving entrepreneurs in this respect.