{"id":60592,"date":"2026-06-25T13:06:00","date_gmt":"2026-06-25T13:06:00","guid":{"rendered":"https:\/\/stagvape.com\/italian-court-upholds-cigarette-excise-tax"},"modified":"2026-09-02T16:16:17","modified_gmt":"2026-09-02T16:16:17","slug":"italian-court-upholds-cigarette-excise-tax","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/italian-court-upholds-cigarette-excise-tax","title":{"rendered":"Italsk\u00fd soud potvrzuje pravidla pro spot\u0159ebn\u00ed da\u0148 z cigaret a zam\u00edt\u00e1 n\u00e1hradu \u0161kody"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Region\u00e1ln\u00ed spr\u00e1vn\u00ed soud Lazio zam\u00edtl odvol\u00e1n\u00ed podan\u00e9 spole\u010dnostmi Italian Tobacco Manufacturing a Manifattura Italiana Tabacco a potvrdil z\u00e1konnost italsk\u00e9ho v\u00fdpo\u010dtu spot\u0159ebn\u00ed dan\u011b z cigaret. Rozhodnut\u00ed uzav\u00edr\u00e1 \u0161estilet\u00fd spor s Celn\u00edm a monopoln\u00edm \u00fa\u0159adem a zam\u00edt\u00e1 n\u00e1roky na od\u0161kodn\u011bn\u00ed, kter\u00e9 podaly men\u0161\u00ed dom\u00e1c\u00ed produk\u010dn\u00ed spole\u010dnosti.<\/p>\n\n<h2 class=\"wp-block-heading\">Spor o minim\u00e1ln\u00ed da\u0148ov\u00e9 zat\u00ed\u017een\u00ed a konkuren\u010dn\u00ed podm\u00ednky na trhu<\/h2>\n\n<p class=\"wp-block-paragraph\">Soudn\u00ed spor vznikl jako spr\u00e1vn\u00ed napaden\u00ed opat\u0159en\u00ed z 13. ledna 2020, kter\u00e9 stanovilo zp\u016fsob v\u00fdpo\u010dtu Minim\u00e1ln\u00edho da\u0148ov\u00e9ho zat\u00ed\u017een\u00ed ( <em>Onere Fiscale Minimo<\/em>, neboli OFM) z maloobchodn\u00edch cen cigaret. Odvol\u00e1vaj\u00edc\u00ed se spole\u010dnosti tvrdily, \u017ee v\u00fdpo\u010dtov\u00e1 pravidla zv\u00fdhod\u0148uj\u00ed dominantn\u00ed subjekty v odv\u011btv\u00ed \u2013 kter\u00e9 kontroluj\u00ed zhruba 90 % trhu \u2013 a t\u00edm deformuj\u00ed hospod\u00e1\u0159skou sout\u011b\u017e pro men\u0161\u00ed v\u00fdrobce.<\/p>\n\n<p class=\"wp-block-paragraph\">V pr\u016fb\u011bhu \u0159\u00edzen\u00ed \u017ealobci podali dopl\u0148uj\u00edc\u00ed n\u00e1vrhy, jimi\u017e napadli n\u00e1sledn\u00e1 spr\u00e1vn\u00ed opat\u0159en\u00ed, je\u017e pos\u00edlila p\u016fvodn\u00ed mechanismus v\u00fdpo\u010dtu.<\/p>\n\n<h2 class=\"wp-block-heading\">Soudn\u00ed z\u00e1v\u011bry k n\u00e1hrad\u011b \u0161kody a spr\u00e1vn\u00edm pravomocem<\/h2>\n\n<p class=\"wp-block-paragraph\">Region\u00e1ln\u00ed spr\u00e1vn\u00ed soud d\u0159\u00edve dvakr\u00e1t postoupil \u00fastavnost da\u0148ov\u00fdch ustanoven\u00ed italsk\u00e9mu \u00dastavn\u00edmu soudu. Ob\u011b postoupen\u00ed vedla k tomu, \u017ee \u00dastavn\u00ed soud v\u00fdzvy prohl\u00e1sil za nep\u0159\u00edpustn\u00e9.<\/p>\n\n<p class=\"wp-block-paragraph\">Po t\u011bchto rozhodnut\u00edch se v\u00fdrobci tab\u00e1ku dom\u00e1hali finan\u010dn\u00edch n\u00e1hrad \u0161kody. Spr\u00e1vn\u00ed soud \u017ealobu zam\u00edtl s t\u00edm, \u017ee da\u0148ov\u00fd org\u00e1n jednal striktn\u011b v r\u00e1mci z\u00e1konn\u00e9ho r\u00e1mce:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">&#8222;Legitimita jedn\u00e1n\u00ed Spr\u00e1vy, je\u017e p\u0159i aplikaci aktu\u00e1ln\u00edho regulatorn\u00edho r\u00e1mce stanovila v\u00fd\u0161i poplatk\u016f splatn\u00fdch bez jak\u00e9hokoli uplatn\u011bn\u00ed spr\u00e1vn\u00edho uv\u00e1\u017een\u00ed, nebo\u0165 v tomto p\u0159\u00edpad\u011b jde o v\u00fdkon v\u00e1zan\u00e9 spr\u00e1vn\u00ed pravomoci.&#8220;<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">Soud up\u0159esnil, \u017ee odpov\u011bdnost st\u00e1tu za \u0161kodu vy\u017eaduje prok\u00e1z\u00e1n\u00ed protipr\u00e1vn\u00e9ho jedn\u00e1n\u00ed a spr\u00e1vn\u00edho pochyben\u00ed. Jeliko\u017e agentura spr\u00e1vn\u011b uplatnila existuj\u00edc\u00ed v\u00e1zanou legislativu, neexistuje \u017e\u00e1dn\u00fd z\u00e1klad pro od\u0161kodn\u011bn\u00ed.<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Zdroj:  <a href=\"https:\/\/en.ilsole24ore.com\/art\/proposed-methods-for-calculating-excise-duty-on-cigarettes-no-compensation-AI2SXxqD\" rel=\"nofollow noopener\" target=\"_blank\">Schv\u00e1leny zm\u011bny zp\u016fsobu v\u00fdpo\u010dtu spot\u0159ebn\u00ed dan\u011b z cigaret; bez od\u0161kodn\u011bn\u00ed<\/a><\/li>\n\n\n\n<li>P\u0159e\u010dt\u011bte si v\u00edce: <a href=\"https:\/\/stagvape.com\/cs\/uncategorized-cs\/italy-cigarette-vape-price-hikes-2026\" data-type=\"link\" data-id=\"https:\/\/stagvape.com\/reviews\/italy-cigarette-vape-price-hikes-2026\">It\u00e1lie zvy\u0161uje ceny cigaret a vapes ve t\u0159et\u00edm zv\u00fd\u0161en\u00ed dan\u00ed v roce 2026<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Soud Lazio uzav\u00edr\u00e1 \u0161estilet\u00fd spor zam\u00edtnut\u00edm n\u00e1rok\u016f na n\u00e1hradu \u0161kody podan\u00fdch proti Celn\u00edmu a monopoln\u00edmu \u00fa\u0159adu.<\/p>\n","protected":false},"author":1,"featured_media":60593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[2034,2055,2254],"class_list":["post-60592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-dan-z-tabaku","tag-dan-z-vapingu","tag-italie"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/60592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/comments?post=60592"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/60592\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/60593"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=60592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=60592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=60592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}