One of the first indirect taxes was a tax on salt. Nowadays, it seems that sugar is more commonly taxed. Poland is the next country that is looking at a sugar-tax. The new tax will be introduced on 1 July 2020.
“The tax will apply to entities introducing beverages with the addition of sweeteners, caffeine or taurine to the domestic market – with some exceptions. This regulations may affect producers, distributors and retailers.”
Source Michaela Merz