Ocena zgodności z zasadami prawidłowej legislacji oraz konstytucyjną zasadą określoności prawa rządowego projektu ustawy o zmianie ustawy o podatku akcyzowym, ustawy o zdrowiu publicznym oraz niektórych innych ustaw (druk sejmowy nr 981)
Assessment of compliance with the principles of good legislation and the constitutional principle of legal certainty of the governmental Bill amending the Act on Excise Duty, the Act on Public Health and Certain Other Acts (Sejm's paper no. 981)

Summary/Abstract: Referring to doubts as to the compliance of the proposed regulation with the principles of good legislation and the constitutional principle of legal certainty, the author of the opinion concludes that the analysis of the bill does not confirm the doubts raised regarding the regulation on the taxation of refills for reusable electronic cigarettes. The definitions of a single‑use electronic cigarette, a reusable electronic cigarette, a vaporisation device and a set of parts for a vaporisation device contained therein are sufficiently precise to eliminate the risk of interpretative ambiguity. The proposed amendments fulfil the objectives of health protection by restricting access to these products, primarily for young people (minors), as well as environmental protection.

• Details
• Contents