Regular three-day practical seminar and online discussion with representatives of the State Tax Service of Ukraine and the Ministry of Finance of Ukraine on the topic: “Regulations on the introduction of tobacco products and liquids for electronic cigarettes and their implementation in national law. Consideration of provisions of the German Law on modernization of tobacco products taxation” was held during 26-28.10.2021.
This event was organized by the project “Effective Public Financial Management III” implemented by the German Society for International Cooperation (GIZ) on behalf of the Government of Germany, at the request of the State Tax Service.
Mr. Dennis Nering from the General Customs Administration of Germany and Mr. Friedrich Seewald, former State Counselor of the Federal Ministry of Finance of Germany, presented German experience to their Ukrainian colleagues, namely to: representatives of the International cooperation department, Tax audit department, Excisable product control department, Department of tax policy and international taxation of the Ministry of Finance of Ukraine and employees of the Fiscal Policy Research Institute.
The main focus of this event was a detailed review of evaluation report of the European Commission on the application of Directive 2014/40 / EU on the production, exterior design and sale of tobacco and related products as of 20 May 2021. In addition, the event addressed another important issue concerning implementation into national law of provisions on the placing on market of tobacco products in the Tobacco Products Directive, such as the German Tobacco Products Act and Tobacco Products Regulations.
Particular attention was paid to tobacco trade via the Internet, rules for applying unique identifiers to packs of cigarettes in tobacco tracking system in the EU, as well as functioning of the IT systems in tobacco tracking system in the European Union.
All this allowed to gain additional experience in excise taxation for further implementation of provisions of the relevant EU Directives and Regulations and German experience in national legislation.