‘Customs, Excise and Gambling in the Era of Legal and Economic Changes’ – reflections after the 11th National Opole Tax Conference.

The XI edition of the All-Poland Opole Tax Conference, entitled ‘Customs, Excise and Gambling in the Era of Legal and Economic Changes’, took place on 7-8 April 2025 in Izbicko, near Opole. For years, this event has been an important platform for the exchange of scientific ideas and the sharing of practical experience in the field of tax law, particularly with regard to customs, excise and gambling regulations.

The conference was officially opened by Dr Piotr Stanisławiszyn, Head of the Department of Economic and Financial Law at the University of Opole (UO); Dr Piotr Stec, Professor at the UO and Director of the Institute of Legal Sciences at the UO; and Dr Ewaryst Kowalczyk, Deputy Director of the Institute of Legal Sciences at the University of Zielona Góra. In their speeches, they emphasised the importance of scientific cooperation between academic centres, as well as the role of an interdisciplinary approach to tax issues in the context of dynamic legislative and economic changes.

This year’s conference brought together over 170 participants, including representatives from the Ministry of Finance and the National Tax Administration, as well as academics and experts from leading Polish law firms. The programme included over 60 scientific presentations, delivered across three parallel thematic panels.

The plenary panel, moderated by Dr Andrzej Gorgol (Professor at UZ and Head of the Department of Administrative and Financial Law), addressed various issues, including the classification of electronic cigarette liquids as excise products. Of particular interest was the presentation of the results of a study conducted at the University of Opole (UO) on the structure of the market for tobacco products and their alternatives between 2013 and 2023. The results were presented by Dr Andrzej Tatara (UZ) and Ewa Piechota-Oloś (UO) and published in the form of a monograph entitled ‘The Structure of the Market for Tobacco Products and Their Alternatives in 2013–2023’. Legal, Economic and Legislative Aspects.

Once again, the conference in Izbicko confirmed its status as one of the most important forums for scientific and practical debate on indirect taxes. The high quality of the substantive speeches, the variety of topics covered, and the opportunity for representatives of academia and industry to exchange views make this a significant event for the advancement of financial law in Poland.