{"id":72917,"date":"2026-10-22T07:12:50","date_gmt":"2026-10-22T07:12:50","guid":{"rendered":"https:\/\/stagvape.com\/german-tax-error-vapes-excise-duty"},"modified":"2026-10-22T14:10:35","modified_gmt":"2026-10-22T14:10:35","slug":"german-tax-error-vapes-excise-duty","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/german-tax-error-vapes-excise-duty","title":{"rendered":"Chyba v n\u011bmeck\u00e9m z\u00e1kon\u011b o dani technicky osvobodila e-cigarety od dan\u011b"},"content":{"rendered":"\n

Chyba p\u0159i p\u0159\u00edprav\u011b n\u00e1vrhu na n\u011bmeck\u00e9m spolkov\u00e9m ministerstvu financ\u00ed uvrhla tamn\u00ed odv\u011btv\u00ed tab\u00e1kov\u00fdch a vapovac\u00edch v\u00fdrobk\u016f do zmatku. Z\u00e1stupci odv\u011btv\u00ed tvrd\u00ed, \u017ee e-cigarety technicky nepodl\u00e9haj\u00ed dani. Probl\u00e9m vznikl pot\u00e9, co novela z\u00e1kona o tab\u00e1kov\u00e9 dani nabyla \u00fa\u010dinnosti ihned po zve\u0159ejn\u011bn\u00ed, m\u00edsto aby vstoupila v platnost a\u017e v pl\u00e1novan\u00e9m lednov\u00e9m term\u00ednu.<\/p>\n\n

Opomenut\u00ed v p\u0159edpisech vytvo\u0159ilo mezeru ve zdan\u011bn\u00ed vapovac\u00edch v\u00fdrobk\u016f<\/h2>\n\n

Podle Dustina Dahlmanna, p\u0159edsedy Aliance pro po\u017eitek bez tab\u00e1ku (BfTG), nov\u00fd z\u00e1kon nahradil dosavadn\u00ed da\u0148ov\u00e9 p\u0159edpisy<\/a> d\u0159\u00edve, ne\u017e bylo pl\u00e1nov\u00e1no, ani\u017e stanovil sazbu dan\u011b pro n\u00e1pln\u011b do e-cigaret. \u201eNov\u00fd z\u00e1kon p\u0159ed\u010dasn\u011b nahradil ten star\u00fd a v nov\u00e9m z\u00e1kon\u011b nen\u00ed stanovena \u017e\u00e1dn\u00e1 sazba pro vapovac\u00ed n\u00e1pln\u011b \u2014 podle zn\u011bn\u00ed z\u00e1kona jsou nyn\u00ed osvobozeny od dan\u011b,\u201c uvedl Dahlmann. Tento pr\u00e1vn\u00ed v\u00fdklad podpo\u0159il tak\u00e9 Jan M\u00fccke z oborov\u00e9ho sdru\u017een\u00ed BVTE.<\/p>\n\n

Spolkov\u00e9 ministerstvo financ\u00ed uznalo, \u017ee z\u00e1kon nabyl \u00fa\u010dinnosti p\u0159ed\u010dasn\u011b, d\u016frazn\u011b v\u0161ak odm\u00edtlo tvrzen\u00ed, \u017ee by do\u0161lo k osvobozen\u00ed od dan\u011b. \u201eZ\u00e1m\u011br z\u00e1konod\u00e1rce je jasn\u00fd a nad\u00e1le uplat\u0148ujeme dosavadn\u00ed da\u0148ov\u00e9 sazby,\u201c uvedl mluv\u010d\u00ed ministerstva a dodal, \u017ee ji\u017e prob\u00edh\u00e1 form\u00e1ln\u00ed proces n\u00e1pravy.<\/p>\n\n

Ministerstvo chce nedostatek napravit prost\u0159ednictv\u00edm \u00a7 61 Spole\u010dn\u00e9ho jednac\u00edho \u0159\u00e1du spolkov\u00fdch ministerstev, kter\u00fd umo\u017e\u0148uje opravu p\u00edsa\u0159sk\u00fdch chyb se souhlasem p\u0159edsed\u016f Spolkov\u00e9ho sn\u011bmu a Spolkov\u00e9 rady.<\/p>\n\n

Dopad na maloobchod a stabilita spot\u0159ebitelsk\u00fdch cen<\/h2>\n\n

Navzdory pr\u00e1vn\u00edmu sporu se spot\u0159ebitel\u00e9 nedo\u010dkaj\u00ed n\u00e1hl\u00e9ho poklesu cen v obchodech. Velkoobchodn\u00ed distributo\u0159i a vape shopy maj\u00ed z\u00e1soby s da\u0148ov\u00fdmi kolky, jejich\u017e da\u0148 byla uhrazena p\u0159edem. Prodej bez dan\u011b by proto p\u0159edstavoval pr\u00e1vn\u00ed riziko a byl by logisticky nepraktick\u00fd.<\/p>\n\n

Dahlmann varoval maloobchodn\u00edky p\u0159ed prodejem zbo\u017e\u00ed bez da\u0148ov\u00fdch kolk\u016f: \u201eNikomu nedoporu\u010dujeme, aby nyn\u00ed prod\u00e1val v\u00fdrobky bez zaplacen\u00e9 dan\u011b. Je zn\u00e1mo, \u017ee to nebylo z\u00e1m\u011brem.\u201c<\/p>\n\n

Horst Winkler ze Svazu obchodu s e-cigaretami (VdeH) kritizoval ministerstvo za administrativn\u00ed amat\u00e9rismus a vyzval \u00fa\u0159edn\u00edky, aby bez odkladu obnovili pr\u00e1vn\u00ed jistotu. Gener\u00e1ln\u00ed celn\u00ed \u0159editelstv\u00ed mezit\u00edm povolilo tab\u00e1kov\u00fdm spole\u010dnostem pokra\u010dovat v provozu a zabr\u00e1nilo tak odstaven\u00ed tov\u00e1ren, kter\u00e9 by zp\u016fsobilo okam\u017eit\u00e9 nabyt\u00ed \u00fa\u010dinnosti z\u00e1kona.<\/p>\n","protected":false},"excerpt":{"rendered":"

Chyba p\u0159i p\u0159\u00edprav\u011b legislativn\u00edho n\u00e1vrhu vyvolala zmatek v n\u011bmeck\u00e9m odv\u011btv\u00ed vapingu a tab\u00e1kov\u00fdch v\u00fdrobk\u016f.<\/p>\n","protected":false},"author":1,"featured_media":71769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[1393,22,939],"class_list":["post-72917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-tobacco-tax","tag-vaping-tax","tag-germany"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/72917","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=72917"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/72917\/revisions"}],"predecessor-version":[{"id":72918,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/72917\/revisions\/72918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/71769"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=72917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=72917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=72917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}