STS specialists participated in practical online seminar on excise taxation

On 02 – 04.02.2021, the project “Effective Public Finance Management III” implemented by German Society for International Cooperation (GIZ) on a behalf of the Government of Germany, at request of the State Tax Service of Ukraine held second practical online seminar (from a series of seminars): “System of taxation and transportation of excisable goods in the European Union and its implementation in national law in the framework of taxation of energy products, electricity, ethyl alcohol, alcohol beverages and tobacco products.”

German experts in the public finance sphere shared their experience with Ukrainian colleagues – representatives of the State Tax Service of Ukraine, Secretariat of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, the Ministry of Finance of Ukraine and the SFS University in Irpin city.

Seminar was conducted by experienced German experts in the excise taxation and customs control spheres –  Mr. Friedrich Seewald and Mr. Dennis Nering who presented relevant experience of the Ministry of Finance of Germany and the General Directorate of Customs of Germany (in Bonn).

The main focus of online seminar was on the taxation of tobacco products in the European Union, as well as functioning of detection and tracking system of such products in the EU (Track & Trace System).

During three days of practical online seminar, the experts considered the following key blocks:

- Traceability of tobacco products in the European Union (Track & Trace System);

- Legal bases of excise taxation of tobacco products: the EU Directive on the production of tobacco products 2014/40/EU;

- Implementation of the EU legal framework into the national legislation of Ukraine.

Particular attention was paid to the implementation in national legislation of key provisions of such legal documents of the European Commission as:

- “Delegated Regulation of the Commission (EU) 2018/573 as of 15.12.2017 on key elements of data storage agreements concluded under the tobacco product tracking system”;

- “Implementing Regulation of the Commission (EU) 2018/574 as of 15.12.2017 on technical standards for the establishment and operation of tobacco product tracking system”;

- “Implementing Decision of the Commission (EU) 2018/576 as of 15.12.2017 on technical standards for the protective elements of tobacco products”.