Tomasz Jankowski, tax advisor and partner at Paczuski Taudul, discusses the current draft legislation introducing a “windfall tax” on the fuel industry in Poland in an extensive interview with Energetyka24.pl. In his conversation with Karol Byzdr, our expert highlights the key risks associated with the draft following the amendments, including the potential violation of the lex retro non agit principle, the method of determining “extraordinary profit,” and the impact of the new regulations on investment and the predictability of tax law.