Lazijsk\u00fd region\u00e1lny spr\u00e1vny s\u00fad zamietol odvolanie podan\u00e9 spolo\u010dnos\u0165ami Italian Tobacco Manufacturing a Manifattura Italiana Tabacco, pri\u010dom potvrdil z\u00e1konnos\u0165 talianskeho v\u00fdpo\u010dtu spotrebnej dane z cigariet. Rozhodnutie uzatv\u00e1ra \u0161es\u0165ro\u010dn\u00fd spor s Coln\u00fdm a monopoln\u00fdm \u00faradom a zamieta \u017eiadosti o kompenz\u00e1ciu podan\u00e9 men\u0161\u00edmi dom\u00e1cimi v\u00fdrobcami.<\/p>\n\n
S\u00fadne konanie vzniklo ako spr\u00e1vnopr\u00e1vna n\u00e1mietka proti opatreniu z 13. janu\u00e1ra 2020, ktor\u00e9 stanovilo sp\u00f4sob v\u00fdpo\u010dtu Minim\u00e1lneho da\u0148ov\u00e9ho za\u0165a\u017eenia (Onere Fiscale Minimo<\/em>, t. j. OFM) pri maloobchodn\u00fdch cen\u00e1ch cigariet. Odvol\u00e1vaj\u00face sa spolo\u010dnosti tvrdili, \u017ee pravidl\u00e1 v\u00fdpo\u010dtu zv\u00fdhod\u0148uj\u00fa dominantn\u00fdch hr\u00e1\u010dov v odvetv\u00ed \u2014 ktor\u00ed ovl\u00e1daj\u00fa pribli\u017ene 90 % trhu \u2014 a t\u00fdm skres\u013euj\u00fa konkurenciu pre men\u0161\u00edch v\u00fdrobcov.<\/p>\n\n Po\u010das konania podali \u017ealobcovia dopl\u0148uj\u00face n\u00e1vrhy nap\u00e1daj\u00face n\u00e1sledn\u00e9 spr\u00e1vne opatrenia, ktor\u00e9 posilnili p\u00f4vodn\u00fd mechanizmus v\u00fdpo\u010dtu.<\/p>\n\n Region\u00e1lny spr\u00e1vny s\u00fad v minulosti post\u00fapil ot\u00e1zku \u00fastavnosti da\u0148ov\u00fdch ustanoven\u00ed talianskemu \u00dastavn\u00e9mu s\u00fadu pri dvoch samostatn\u00fdch pr\u00edle\u017eitostiach. Obe post\u00fapenia viedli k tomu, \u017ee \u00dastavn\u00fd s\u00fad vyhl\u00e1sil n\u00e1mietky za nepr\u00edpustn\u00e9.<\/p>\n\n Po t\u00fdchto rozhodnutiach v\u00fdrobcovia tabaku po\u017eadovali finan\u010dn\u00e9 n\u00e1hrady. Spr\u00e1vny s\u00fad n\u00e1vrh zamietol s od\u00f4vodnen\u00edm, \u017ee da\u0148ov\u00fd org\u00e1n konal striktne v r\u00e1mci pr\u00e1vneho r\u00e1mca:<\/p>\n\n „Legitimita konania Administr\u00e1cie, ktor\u00e1 pri uplatnen\u00ed aktu\u00e1lneho regula\u010dn\u00e9ho r\u00e1mca ur\u010dila v\u00fd\u0161ku splatn\u00fdch poplatkov bez ak\u00e9hoko\u013evek uplatnenia vo\u013enej \u00favahy, ke\u010f\u017ee v danom pr\u00edpade ide o v\u00fdkon viazanej spr\u00e1vnej pr\u00e1vomoci.“<\/p>\n<\/blockquote>\n\n S\u00fad spresnil, \u017ee \u0161t\u00e1tna zodpovednos\u0165 za \u0161kody vy\u017eaduje preuk\u00e1zanie protipr\u00e1vneho konania a spr\u00e1vneho pochybenia. Ke\u010f\u017ee agent\u00fara spr\u00e1vne uplatnila existuj\u00facu, z\u00e1v\u00e4zn\u00fa legislat\u00edvu, neexistuje \u017eiadny pr\u00e1vny z\u00e1klad na kompenz\u00e1ciu.<\/p>\n\n Lazijsk\u00fd spr\u00e1vny s\u00fad uzatv\u00e1ra \u0161es\u0165ro\u010dn\u00fd spor zamietnut\u00edm \u017eiadost\u00ed o n\u00e1hradu \u0161k\u00f4d podan\u00fdch proti Coln\u00e9mu a monopoln\u00e9mu \u00faradu.<\/p>\n","protected":false},"author":1,"featured_media":60623,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2042,2050,2253],"class_list":["post-60622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spravy-zo-sveta-vapingu","tag-dan-z-tabaku","tag-dan-z-vapovania","tag-taliansko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/60622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/comments?post=60622"}],"version-history":[{"count":0,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/60622\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/60623"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=60622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=60622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=60622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}S\u00fadne zistenia k \u0161kod\u00e1m a spr\u00e1vnym pr\u00e1vomociam<\/h2>\n\n
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