A practical seminar on taxation of excisable goods took place at the Ministry of Finance 28.02.2020

On February 24 – 28, 2020, the Ministry of Finance of Ukraine hosted a practical seminar on the system of taxation of excisable goods in the European Union and its implementation in national legislation in the field of taxation of energy and electricity products, as well as alcohol and tobacco products.

The seminar was conducted by experienced German experts in the field of excise tax and customs control – Mr. Friedrich Zeewald and Mr. Dennis Nehring, who presented the relevant experience of the Federal Ministry of Finance (Germany) and the General Customs Directorate of Germany (in Bonn) to Ukrainian public officials, including representatives of:

– Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy;
– Ministry of Energy and Environmental Protection of Ukraine;
– Ministry of Finance of Ukraine;
– Ministry of Economic Development, Trade and Agriculture of Ukraine;
– State Tax Service of Ukraine;
– State Agency for Energy Efficiency and Energy Saving of Ukraine;
– Antimonopoly Committee of Ukraine;
– Financial Management Academy of the Ministry of Finance;
– National SFS University;
– Research Institute of Fiscal Policy of NU STS in Irpin.

The issue of tobacco taxation in the European Union, as well as the functioning of the EU-wide Track & Trace System was of particular interest to Ukrainian professionals. This issue has become more relevant in connection with the recent initiative of the Ukrainian Government to introduce an electronic excise stamp and an electronic platform for verifying such stamps for legality through an open information database.

In general, during the five days of the practical seminar, the experts have presented the following key topics:

– EU state aid law in the context of excise legislation;
– State monopoly on alcohol in Germany in the light of EU state aid law;
– Tracking of tobacco products in the European Union (Track & Trace System);
– Requirements for the marketing of tobacco products and liquids containing nicotine for use in electronic cigarettes;
– Tobacco taxation in the European Union;
– Introduction of a national, non-harmonized excise tax;
– Excise taxation of fuel for shipping in the European Union.

As result, the participating public servants could improve their knowledge in the aforementioned fields which they are applying in a process of the adaptation of national tax legislation to the provisions and directives of the EU legislation.