The trialistic nature of charging bank balance sheet itemswith public levies – de lege ferenda postulates

This article concerns the issue of imposing three different public levies on banks, fulfilling different purposes,based on the balance sheet items of banks – a tax on certain financial institutions, a contribution to the compulsorybank restructuring fund and payments for banking supervision. It is pointed out that both the economicburden of banks and administrative obligations are multiplied in the situation of the identity of the subject of thelevy burden. The author characterizes the aforementioned public levies to the necessary extent and puts forwardde lege ferenda postulates aimed at changing the current legal status until Po land joins the banking union.