{"id":76491,"date":"2026-11-04T07:59:23","date_gmt":"2026-11-04T07:59:23","guid":{"rendered":"https:\/\/stagvape.com\/german-tobacco-tax-retroactive-constitutional-challenge"},"modified":"2026-11-04T12:25:03","modified_gmt":"2026-11-04T12:25:03","slug":"german-tobacco-tax-retroactive-constitutional-challenge","status":"publish","type":"post","link":"https:\/\/stagvape.com\/cs\/vape-novinky\/german-tobacco-tax-retroactive-constitutional-challenge","title":{"rendered":"N\u00e1prava n\u011bmeck\u00e9 spot\u0159ebn\u00ed dan\u011b z tab\u00e1ku \u010del\u00ed \u00fastavn\u00ed v\u00fdzv\u011b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">N\u011bmeck\u00fd ministr financ\u00ed Lars Klingbeil \u010del\u00ed ostr\u00e9 kritice z \u00fastavn\u011bpr\u00e1vn\u00edho hlediska kv\u016fli pl\u00e1nu zp\u011btn\u011b opravit chybn\u00fd z\u00e1kon o spot\u0159ebn\u00ed dani z tab\u00e1ku. Legislativn\u00ed chyba p\u0159ed\u010dasn\u011b zavedla sazby spot\u0159ebn\u00ed dan\u011b platn\u00e9 pro rok 2030 na cigarety ji\u017e od 21. \u0159\u00edjna 2026, zat\u00edmco e-liquidy omylem zcela osvobodila od dan\u011b.<\/p>\n\n<p class=\"wp-block-paragraph\">P\u0159\u00edslu\u0161n\u00fd z\u00e1kon schv\u00e1lil Bundestag 15. \u0159\u00edjna 2026, Bundesrat jej odsouhlasil 16. \u0159\u00edjna a 20. \u0159\u00edjna byl zve\u0159ejn\u011bn ve Spolkov\u00e9m v\u011bstn\u00edku z\u00e1kon\u016f. Feder\u00e1ln\u00ed pl\u00e1n po\u010d\u00edtal s postupn\u00fdm zvy\u0161ov\u00e1n\u00edm dan\u011b od roku 2027, aby cena krabi\u010dky do roku 2030 dos\u00e1hla dvan\u00e1cti eur, av\u0161ak <a href=\"https:\/\/stagvape.com\/cs\/vape-novinky\/german-tax-error-vapes-excise-duty\">chybn\u00e9 zn\u011bn\u00ed okam\u017eit\u011b aktivovalo nejvy\u0161\u0161\u00ed sazby<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\">Chyba v n\u00e1vrhu z\u00e1kona zp\u016fsobila rozd\u00edln\u00e9 zdan\u011bn\u00ed tab\u00e1ku a vapovac\u00edch v\u00fdrobk\u016f<\/h2>\n\n<p class=\"wp-block-paragraph\">Chyba v n\u00e1vrhu z\u00e1kona vytvo\u0159ila v obdob\u00ed od 21. \u0159\u00edjna do 31. prosince 2026 nejednotn\u00fd pr\u00e1vn\u00ed re\u017eim pro r\u016fzn\u00e9 kategorie v\u00fdrobk\u016f.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kategorie v\u00fdrobku<\/th><th class=\"has-text-align-left\" data-align=\"left\">Nezam\u00fd\u0161len\u00fd pr\u00e1vn\u00ed stav (21. \u0159\u00edjna 2026)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Navrhovan\u00e1 zp\u011btn\u00e1 n\u00e1prava<\/th><\/tr><\/thead><tbody><tr><td><strong>Klasick\u00fd tab\u00e1k a cigarety<\/strong><\/td><td>Teoretick\u00e9 zv\u00fd\u0161en\u00ed na nejvy\u0161\u0161\u00ed sazby dan\u011b platn\u00e9 pro rok 2030<\/td><td>Op\u011btovn\u00e9 zaveden\u00ed standardn\u00edch sazeb platn\u00fdch p\u0159ed zv\u00fd\u0161en\u00edm<\/td><\/tr><tr><td><strong>E-liquidy<\/strong><\/td><td>Form\u00e1ln\u011b nulov\u00e1 sazba dan\u011b (da\u0148ov\u00e1 mezera)<\/td><td>Zp\u011btn\u00e9 zdan\u011bn\u00ed ve v\u00fd\u0161i 0,32 \u20ac za mililitr<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Skute\u010dn\u00e9 da\u0148ov\u00e9 p\u0159\u00edjmy z\u016fstaly stabiln\u00ed, proto\u017ee celn\u00ed org\u00e1ny nad\u00e1le odbavovaly deklarace podle d\u0159\u00edv\u011bj\u0161\u00edch ni\u017e\u0161\u00edch sazeb. Pr\u00e1vn\u00ed vakuum v\u0161ak vystavilo cel\u00e9 odv\u011btv\u00ed protich\u016fdn\u00fdm z\u00e1konn\u00fdm po\u017eadavk\u016fm.<\/p>\n\n<h2 class=\"wp-block-heading\">Urychlen\u00e1 n\u00e1prava \u010del\u00ed \u00fastavn\u011bpr\u00e1vn\u00edm n\u00e1mitk\u00e1m<\/h2>\n\n<p class=\"wp-block-paragraph\">Ministerstvo financ\u00ed p\u0159ipravilo novelu, kter\u00e1 m\u00e1 chybu napravit a b\u00fdt p\u0159ipojena k z\u00e1konu o finan\u010dn\u00edm vyrovn\u00e1n\u00ed pro rok 2026. N\u00e1vrh m\u00e1 z\u00edskat souhlas Bundesratu 20. listopadu; zp\u011btn\u011b by znovu zavedl p\u016fvodn\u00ed sazby pro klasick\u00fd tab\u00e1k a stanovil da\u0148 z e-liquid\u016f ve v\u00fd\u0161i 0,32 \u20ac za mililitr od 21. \u0159\u00edjna.<\/p>\n\n<p class=\"wp-block-paragraph\">Odborn\u00edci na \u00fastavn\u00ed pr\u00e1vo upozor\u0148uj\u00ed, \u017ee zp\u011btn\u00e9 zvy\u0161ov\u00e1n\u00ed dan\u00ed je podle n\u011bmeck\u00e9ho Z\u00e1kladn\u00edho z\u00e1kona obecn\u011b zak\u00e1z\u00e1no, s v\u00fdjimkou \u00fazce vymezen\u00fdch p\u0159\u00edpad\u016f. Pr\u00e1vn\u00edci rovn\u011b\u017e p\u0159ipom\u00ednaj\u00ed, \u017ee prodejci vapovac\u00edch v\u00fdrobk\u016f, kte\u0159\u00ed v tomto obdob\u00ed prod\u00e1vali nezdan\u011bn\u00e9 e-liquidy, nemohou b\u00fdt st\u00edh\u00e1ni za da\u0148ov\u00fd \u00fanik.<\/p>\n\n<p class=\"wp-block-paragraph\">P\u0159edseda FDP Wolfgang Kubicki zp\u011btn\u00fd pl\u00e1n odm\u00edtl s t\u00edm, \u017ee zp\u011btn\u00fd v\u00fdb\u011br dan\u00ed je v pr\u00e1vn\u00edm st\u00e1t\u011b \u201ev z\u00e1sad\u011b nep\u0159\u00edpustn\u00fd\u201c a pr\u00e1vn\u00ed zd\u016fvodn\u011bn\u00ed ministerstva je st\u00e1le nedostate\u010dn\u00e9. Obavy z navrhovan\u00e9 legislativn\u00ed n\u00e1pravy vyj\u00e1d\u0159ila tak\u00e9 finan\u010dn\u00ed mluv\u010d\u00ed Strany zelen\u00fdch Katharina Beckov\u00e1 a rozpo\u010dtov\u00ed experti CDU\/CSU.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e1vn\u00edci varuj\u00ed, \u017ee zp\u011btn\u00e9 opravy dan\u011b z cigaret a e-liquid\u016f poru\u0161uj\u00ed n\u011bmeck\u00fd Z\u00e1kladn\u00ed z\u00e1kon.<\/p>\n","protected":false},"author":1,"featured_media":72867,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2026],"tags":[1397,785,945],"class_list":["post-76491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vape-novinky","tag-taxe-sur-le-tabac","tag-taxe-sur-la-vape","tag-allemagne"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/76491","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=76491"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/76491\/revisions"}],"predecessor-version":[{"id":76492,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/posts\/76491\/revisions\/76492"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media\/72867"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/media?parent=76491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/categories?post=76491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/cs\/wp-json\/wp\/v2\/tags?post=76491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}