A seminar on excise taxation was held for representatives of the State Tax Service 16.12.2020

On December 1-03, 2020, the project “Effective Public Finance Management III” held the first online workshop (from a series of seminars) on the topic: “The system of taxation of excisable goods in the European Union and its implementation in national law in the taxation of energy products, electricity, alcohol, alcoholic beverages and tobacco products.”

During the event, German experts in the field of public finance shared their experience with Ukrainian civil servants responsible for the taxation of excisable goods and the implementation of relevant EU rules in the national legislation of Ukraine, in particular with representatives of:

– Secretariat of the Committee of the Verkhovna Rada of Ukraine on Finance, Tax and Customs Policy;

– Ministry of Finance of Ukraine;

– State Tax Service of Ukraine;

– Research Institute of Fiscal Policy of NU DPS in Irpin.

The seminar was conducted by experienced German experts in the field of excise taxation and customs control – Mr. Friedrich Seewald and Mr. Dennis Nering, who presented the experience of the Ministry of Finance of Germany and the General Customs Directorate of Germany (in Bonn) to Ukrainian specialists. This allowed the representatives of public authorities of Ukraine to improve their knowledge in the relevant field, which they apply in the adaptation of national tax legislation to legal provisions and EU directives.

In general, during the three days of the online workshop, the experts considered, in particular, the following key blocks:

  • Traceability of tobacco products in the European Union (Track & Trace System);
  • Legal bases of excise taxation of tobacco products: EU Directive on the production of tobacco products 2014/40 / EU;
  • Implementation of the EU legal framework into the national legislation of Ukraine. In particular, consideration of the provisions of the German law on the production of tobacco products, as well as orders on the production of tobacco products.

The acquired knowledge will form the basis for the adaptation of national tax legislation to EU legal provisions and directives.