Notification Detail | TRIS - European Commission

Draft Act amending Act No 106/2004 on excise duty on tobacco products, as amended

Notification Number:

2024/0276/SK (Slovakia)

Date received:

22/05/2024

End of Standstill:

Not applicable (closed)

Fiscal Measures:

Yes

Draft Text:

SK EN FR DE

Final Text:

SK DE EN FR

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Message

Message 001

Communication from the Commission - TRIS/(2024) 1342

Directive (EU) 2015/1535

Notification: 2024/0276/SK

Notification of a draft text from a Member State

Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt

Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna

MSG: 20241342.EN

1. MSG 001 IND 2024 0276 SK EN 22-05-2024 SK NOTIF

2. Slovakia

3A. Úrad pre normalizáciu, metrológiu a skúšobníctvo SR
Odbor skúšobníctva a európskych záležitostí
Centrálna jednotka pre smernicu (EÚ) 2015/1535
P. O. Box 76
Štefanovičova 3
810 05 Bratislava 15
e-mail: 2015.1535@normoff.gov.sk

3B. Ministerstvo financií SR, Sekcia daňová a colná

4. 2024/0276/SK - C60A - Labelling

5. Draft Act amending Act No 106/2004 on excise duty on tobacco products, as amended

6. The draft Act in question introduces taxation and labelling of consumer packages of tobacco products, chewing and snuff tobacco and products related to tobacco products.

7.

8. The amendment to the Act
– extends the scope of the tax to products related to tobacco products, such as e-cigarette cartridges, nicotine pouches and other nicotine products;
– introduces taxation of products related to tobacco products;
– introduces the labelling of products related to tobacco products with excise stamps on consumer packages and sets a deadline for stocks of products related to tobacco products that do not have excise stamps on consumer packages, to be exhausted;
– clarifies the control of the trade chain of products related to tobacco products and smokeless tobacco products (registration of traders – sellers and distributors – taxpayers);
– the definition of a smokeless tobacco product is extended to include chewing tobacco and snuff.

9. The extension of the subject matter of the tax to products related to tobacco products is a non-harmonised arrangement which is not currently covered by control of movement of goods in the European Union under the EMCS (Excise Control and Movement System) system within the fiscal territory and territory of the European Union. The consumption of these products is increasing every year in the Slovak Republic and they are becoming substitutes for conventional tobacco products. As there is currently no comprehensive framework for the control of their sale in the Slovak Republic and some of the products may be illegal or harmful to health, it is necessary to introduce a system of records for the trade in the goods in question and the control of their distribution in the Slovak Republic. The exercise of control over products related to tobacco products shall be entrusted to the customs authorities. The tightening of sales controls, the introduction of taxation of these products and their labelling with a control mark have also been requested by the business community operating in this field.

Considering the high deficit of public finances and the indebtedness of Slovakia, the draft Act is a part of consolidation measures, the implementation of which will ensure additional revenues of the state budget, which will contribute to the stabilisation of public finances and to the elimination of negative impacts on the development of the economy of the Slovak Republic.

10. Reference(s) to basic text(s):

11. No

12.

13. No

14. Yes

15. No

16.
TBT aspects: No

SPS aspects: No

**********
European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu

Disclosed messages

message-id	Year	Number	Country	Type	Title	Date received
108247	2024	1343	COMEuropean Commission	005	Communication Fiscal measures	22-05-2024
108248	2024	1344	COMEuropean Commission	037	Competitiveness analysis	22-05-2024
109555	2024	2601	COMEuropean Commission	049	Acknowledgement of receipt of the adopted text	25-09-2024

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