Stenogram Sejmu · 2026-06-18

Mariusz Krystian

Kadencja 10 · posiedzenie 60 · wypowiedź 202

Brak głosu imiennego z tego dnia, który potwierdzałby klub mówcy.

Pełna wypowiedź

10. kadencja, 60. posiedzenie, 2. dzień (18-06-2026) 14. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o podatku od nadzwyczajnych zysków ze zbycia paliw ciekłych osiągniętych w okresie od marca do grudnia 2026 r. (druki nr 2684 i 2688). Poseł Mariusz Krystian (tekst niewygłoszony): Pytania 1. Ustawa wchodzi w życie 1 sierpnia 2026 r., lecz obejmuje zyski od 1 marca 2026 r. Trybunał Konstytucyjny dopuszcza retroaktywność tylko wtedy, gdy chronione wartości konstytucyjne są ważniejsze od zasady lex retro non agit. Czy rząd dysponuje analizą prawną wskazującą, że żaden z podatników objętych ustawą nie podejmie skutecznej skargi konstytucyjnej? Kto poniesie odpowiedzialność za ewentualną refundację podatku po wyroku TK? 2. Marżę referencyjną oblicza się na podstawie danych z roku 2025, a podatnicy bez historii działalności z tego roku otrzymują z urzędu próg 2%. Oznacza to, że podmiot wchodzący na rynek w 2026 r. może zostać obciążony podatkiem od marży, której w ogóle nie wypracował ponad normę historyczną, bo normy historycznej po prostu nie ma. Dlaczego projektodawca nie przewidział odrębnej ścieżki dla nowych podmiotów opartej na danych sektorowych zamiast arbitralnego progu 2%? 3. Ustawa wyłącza z kosztów wyceny zapasów i niezrealizowane różnice kursowe, ale jednocześnie uwzględnia wynik na instrumentach pochodnych służących zabezpieczeniu (hedging). Firmy paliwowe aktywnie stosują złożone strategie hedgingowe. Jak organy podatkowe mają weryfikować, czy dany instrument pochodny faktycznie zabezpiecza przychody ze sprzedaży paliw, a nie stanowi spekulacji? Czy projekt przewiduje jakiekolwiek kryteria tej klasyfikacji? 4. Podatek od nadzwyczajnych zysków nie jest kosztem uzyskania przychodów w CIT i PIT, co oznacza, że efektywna stopa obciążenia nadzwyczajnego zysku wynosi nie 60%, lecz nawet 79% po uwzględnieniu podatku dochodowego. Czy rząd przeprowadził analizę, czy tak skonstruowane łączne obciążenie nie narusza konstytucyjnej zasady proporcjonalności i czy nie zniechęci do inwestycji w krajowe moce rafineryjne i importowe, które są kluczowe dla bezpieczeństwa paliwowego państwa? 5. Projekt definiuje wytwarzanie paliw wyłącznie jako przerób ropy naftowej w procesie rafinacji, wyraźnie wyłączając blending i mieszanie komponentów. Oznacza to, że podmiot produkujący paliwa metodą mieszania, potencjalnie osiągający analogiczne lub wyższe marże w okresie kryzysu, pozostaje poza zakresem ustawy. Na jakiej podstawie aksjologicznej rząd uzasadnia to zróżnicowanie, skoro cel regulacji to opodatkowanie wszystkich nadzwyczajnych zysków sektora paliwowego, niezależnie od technologii wytwarzania? Przebieg posiedzenia

Otwórz zachowany oryginał · Źródło urzędowe

Dowód treści wypowiedzi

Dowód kolejności na liście dnia

Kontekst w stenogramie

1. (3.09ms; exec 3.02 + fetch 0.07; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, d…

2. (1.49ms; exec 1.47 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

3. (0.96ms; exec 0.93 + fetch 0.03; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6343 ORDER BY ordinal

4. (1.46ms; exec 1.41 + fetch 0.05; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcrip…

5. (1.3ms; exec 1.28 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

6. (1ms; exec 0.97 + fetch 0.03; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

7. (0.71ms; exec 0.69 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6341 ORDER BY ordinal

8. (1.67ms; exec 1.65 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

9. (1.41ms; exec 1.39 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

10. (1.39ms; exec 1.37 + fetch 0.02; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6342 ORDER BY ordinal

11. (1.76ms; exec 1.75 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

12. (1.06ms; exec 1.02 + fetch 0.05; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

13. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6344 ORDER BY ordinal

14. (1.05ms; exec 1.02 + fetch 0.03; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

15. (0.75ms; exec 0.74 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

16. (0.49ms; exec 0.48 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6345 ORDER BY ordinal

17. (3.52ms; exec 3.5 + fetch 0.02; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_vote…

1. (3.09ms; exec 3.02 + fetch 0.07; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 16342 LIMIT 1

2. (1.49ms; exec 1.47 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 23836 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

3. (0.96ms; exec 0.93 + fetch 0.03; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6343 ORDER BY ordinal

4. (1.46ms; exec 1.41 + fetch 0.05; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcript_day_statements dayStatement JOIN sejm_statements statement ON statement.object_id = dayStatement.statement_id WHERE dayStatement.day_id = 16139 AND dayStatement.day_revision_id = 15745 AND dayStatement.ordinal BETWEEN 200 AND 204 AND statement.object_id <> 16342 ORDER BY dayStatement.ordinal

5. (1.3ms; exec 1.28 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 16139 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 200) LIMIT 1

6. (1ms; exec 0.97 + fetch 0.03; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 23834 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

7. (0.71ms; exec 0.69 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6341 ORDER BY ordinal

8. (1.67ms; exec 1.65 + fetch 0.02; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 16139 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 201) LIMIT 1

9. (1.41ms; exec 1.39 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 23835 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

10. (1.39ms; exec 1.37 + fetch 0.02; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6342 ORDER BY ordinal

11. (1.76ms; exec 1.75 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 16139 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 203) LIMIT 1

12. (1.06ms; exec 1.02 + fetch 0.05; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 23837 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

13. (0.71ms; exec 0.7 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6344 ORDER BY ordinal

14. (1.05ms; exec 1.02 + fetch 0.03; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 16139 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 204) LIMIT 1

15. (0.75ms; exec 0.74 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 23846 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

16. (0.49ms; exec 0.48 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 6345 ORDER BY ordinal

17. (3.52ms; exec 3.5 + fetch 0.02; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 60 AND individual.mp_number = 193 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-06-18' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC

3.52ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes indiv…

3.09ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.objec…

1.76ms SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.documen…

3.52ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 60 AND individual.mp_number = 193 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-06-18' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC

3.09ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 16342 LIMIT 1

1.76ms SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 16139 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 203) LIMIT 1

5× (5.71ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing…

5× (4.26ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal

4× (5.78ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON versi…

5× (5.71ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = ? AND run.state = ? ORDER BY CASE extraction.quality_state WHEN ? THEN ? WHEN ? THEN ? ELSE ? END, run.finished_at DESC, extraction.id DESC LIMIT ?

5× (4.26ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal

4× (5.78ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = ? AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = ? AND document.document_kind = ? AND document.source_document_key = CONCAT(?, ?) LIMIT ?

(0.21ms) /app/templates/speeches/show.php

/app/public/index.php

/app/vendor/autoload.php

/app/vendor/composer/autoload_real.php

/app/vendor/composer/platform_check.php

/app/vendor/composer/ClassLoader.php

/app/vendor/composer/autoload_static.php

/app/vendor/symfony/deprecation-contracts/function.php

/app/vendor/symfony/polyfill-php83/bootstrap.php

/app/lib/PFrame.php

/app/config/credentials/local.php

/app/src/Http/PublicResponseCache.php

/app/src/Http/AuthRoutes.php

/app/src/Http/ReviewDecisionRoutes.php

/app/src/Http/TopicDecisionRoutes.php

/app/src/Http/WatchRoutes.php

/app/src/Http/SpeechController.php

/app/src/Overview/SpeechReadModel.php

/app/src/Text/TextSearch.php

/app/templates/layout.php