​German experts for public finance share their knowledge in tax exemption according to the Directive on the Taxation of Energy Products and Electricity with Ukrainian colleagues

5/7/18

On April 17-19, 2018, the federal company Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH hosted a workshop in Kyiv dedicated to the topic “Mandatory and optional tax exemptions according to the Directive on the Taxation of Energy Products and Electricity. Implementation of these exemptions into the national legislation”. The workshop was organized for representatives of the Ministry of Finance of Ukraine, Academy for Financial Management at the Ministry of Finance, Parliament’s committee for tax and customs policy, Parliament’s committee for the fuel and energy complex, nuclear policy and nuclear safety as well as for representatives of the SFS University in Irpin.

The aim of the event was to discuss mandatory and optional tax exemptions according to the Directive on the Taxation of Energy Products and Electricity taking into account the experience of the German Ministry of Finance (Bonn) and the General Customs Administration (Berlin).

German experts explained tax exemptions stipulated in the Directive and the implementation of the relevant regulations in the national legislation.

The workshop participants discussed a number of problem issues and questions relevant for their respective institutions in regard to the above topic. They also had intensive discussions, exchanged experience, made professional conclusions regarding their future work as well as sent additional requests to the experts.

The workshop was conducted by German experts for public finance Mrs. Ingrid Dinkelmann-Wendle, Mr. Friedrich Seewald and Mr. Dennis Nering. The experts had been commissioned by the project “Strengthening Administrative Authorities to Reform Public Finances” implemented by the federal company Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH on behalf of the Governments of Germany and the UK. The experts are experienced professionals and practitioners in excise tax and audit and work at the Federal Ministry of Finance (Bonn) and the General Customs Administration (Berlin).

In three days of the practice-oriented workshop, the experts discussed the following issues:

Compulsory tax exemptions according to the Directive on the Taxation of Energy Products and Electricity;
Optional tax exemptions according to the Directive on the Taxation of Energy Products and Electricity;
Implementation of tax exemptions stipulated by the Directive on the Taxation of Energy Products and Electricity into the national law;
General principles;
Implementation of the mandatory tax exemptions;
Procedure for granting a permit for the tax-free use of energy products;
Obligations of the permit holder and tools to cover the tax claim;
Control and supervision measures.

For information:
The project “Strengthening Administrative Authorities to Reform Public Finances” is implemented by the federal company Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH on behalf of the Government of Germany and the UK. Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH supports the Government of Germany in its international cooperation for a sustainable development. The priority areas of the German cooperation with Ukraine include democracy, civil society, public governance, decentralization, energy and sustainable economic development. Other areas of cooperation refer to crisis management in Eastern Ukraine and prevention of HIV/AIDS.

You can mark the parts of text you like, which will be available at the link in the address bar of your browser

You can mark the parts of text you like, which will be available at the link in the address bar of your browser