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Draft act amending Act No 98/2004 on excise duty on mineral oil, as amended, and amending Act No 530/2011 on excise duty on alcoholic beverages, as amended

Notification Number:

2018/0413/SK (Slovakia)

Date received:

20/08/2018

End of Standstill:

21/11/2018 (21/02/2019) (closed)

Issue of comments by:

Czechia

Issue of detailed opinion by:

Hungary

Austria

Draft Text:

SK EN DE FR

Impact assessment:

SK DE EN FR

Final Text:

SK FR EN DE SK

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Message

Message 002

Communication from the Commission - TRIS/(2018) 02258
Directive (EU) 2015/1535
Translation of the message 001
Notification: 2018/0413/SK

No abre el plazo - Nezahajuje odklady - Fristerne indledes ikke - Kein Fristbeginn - Viivituste perioodi ei avata - Καμμία έναρξη προθεσμίας - Does not open the delays - N'ouvre pas de délais - Non fa decorrere la mora - Neietekmē atlikšanu - Atidėjimai nepradedami - Nem nyitja meg a késéseket - Ma’ jiftaħx il-perijodi ta’ dawmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Neotvorí oneskorenia - Ne uvaja zamud - Määräaika ei ala tästä - Inleder ingen frist - Не се предвижда период на прекъсване - Nu deschide perioadele de stagnare - Nu deschide perioadele de stagnare.

(MSG: 201802258.EN)
1. MSG 002 IND 2018 0413 SK EN 20-08-2018 SK NOTIF

2. SK

3A. Úrad pre normalizáciu, metrológiu a skúšobníctvo SR
Centrálna jednotka pre smernicu (EÚ) 2015/1535
P.O.Box 76
Štefanovičova 3
810 05 Bratislava
Tel: + 421 2 5249 3521
e-mail: 9834@normoff.gov.sk

3B. Ministerstvo financií SR
Štefanovičova 5
817 21 Bratislava

4. 2018/0413/SK - N40E

5. Draft act amending Act No 98/2004 on excise duty on mineral oil, as amended, and amending Act No 530/2011 on excise duty on alcoholic beverages, as amended

6. marking of fuels with a fiscal marker before releasing them for free circulation

7. -

8. The draft act introduces the obligation to mark fuels with a fiscal marker before releasing them for free circulation in the tax territory so that the correct application of the excise duty rate on these fuels can be verified after they have been released for free circulation. It also lays down the criteria for the manufacturer of the fiscal marker and the method and conditions for selecting the manufacturer. At the same time, the draft lays down which persons are authorised to be supplied with the fiscal marker, the conditions under which it is supplied and returned, and record-keeping of supplies and use of the fiscal marker. The conditions for obtaining authorisation to import fuel from third countries are also laid down.

9. The reason for introducing the proposed measure is to eliminate tax evasion with regard to excise duty on mineral oil, in particular excise duty on diesel and petrol.

In accordance with Directive (EU) 2015/1535, only Article I of the draft, which amends Act No 98/2004 on excise duty on mineral oil, is being submitted for notification.

The draft act contains no provisions relating to mutual recognition.

10. Reference(s) to basic text(s): – Act No 98/2004 on excise duty on mineral oil, as amended

11. No

12. -

13. No

14. No

15. Yes

16. TBT aspect

No - the draft has no significant impact on international trade.

SPS aspect

No - the draft is neither a sanitary nor phytosanitary measure.

**********
European Commission

Contact point Directive (EU) 2015/1535
Fax: +32 229 98043
email: grow-dir2015-1535-central@ec.europa.eu

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