{"id":76515,"date":"2026-11-04T07:59:23","date_gmt":"2026-11-04T07:59:23","guid":{"rendered":"https:\/\/stagvape.com\/nemecka-tabakova-dan-spatna-ucinnost-ustavna-vyzva"},"modified":"2026-11-04T12:25:19","modified_gmt":"2026-11-04T12:25:19","slug":"nemecka-tabakova-dan-spatna-ucinnost-ustavna-vyzva","status":"publish","type":"post","link":"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/nemecka-tabakova-dan-spatna-ucinnost-ustavna-vyzva","title":{"rendered":"N\u00e1prava nemeckej tabakovej dane \u010del\u00ed \u00fastavnej \u017ealobe"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nemeck\u00fd minister financi\u00ed Lars Klingbeil \u010del\u00ed ostrej \u00fastavnopr\u00e1vnej kritike za pl\u00e1ny sp\u00e4tne opravi\u0165 chybn\u00fd z\u00e1kon o tabakovej dani. Legislat\u00edvne pochybenie pred\u010dasne zaviedlo sadzby dane z roku 2030 na cigarety u\u017e od 21. okt\u00f3bra 2026, pri\u010dom n\u00e1plne do elektronick\u00fdch cigariet omylom \u00faplne oslobodilo od dane.<\/p>\n\n<p class=\"wp-block-paragraph\">Pr\u00edslu\u0161n\u00fd z\u00e1kon schv\u00e1lil Bundestag 15. okt\u00f3bra 2026, Bundesrat ho ods\u00fahlasil 16. okt\u00f3bra a 20. okt\u00f3bra bol uverejnen\u00fd v Spolkovom vestn\u00edku z\u00e1konov. Hoci spolkov\u00fd pl\u00e1n po\u010d\u00edtal s postupn\u00fdm zvy\u0161ovan\u00edm dan\u00ed od roku 2027, aby cena balenia do roku 2030 dosiahla dvan\u00e1s\u0165 eur, <a href=\"https:\/\/stagvape.com\/sk\/spravy-zo-sveta-vapingu\/german-tax-error-vapes-excise-duty\">chybn\u00e9 znenie okam\u017eite aktivovalo najvy\u0161\u0161ie sadzby<\/a>.<\/p>\n\n<h2 class=\"wp-block-heading\">Chyba v znen\u00ed z\u00e1kona sp\u00f4sobila rozdiely v zdanen\u00ed tabaku a vapovac\u00edch v\u00fdrobkov<\/h2>\n\n<p class=\"wp-block-paragraph\">Chyba v znen\u00ed z\u00e1kona vytvorila v obdob\u00ed od 21. okt\u00f3bra do 31. decembra 2026 nejednotn\u00fd pr\u00e1vny stav pre jednotliv\u00e9 kateg\u00f3rie v\u00fdrobkov.<\/p>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Kateg\u00f3ria v\u00fdrobku<\/th><th class=\"has-text-align-left\" data-align=\"left\">Nezam\u00fd\u0161\u013ean\u00fd pr\u00e1vny stav (21. okt\u00f3bra 2026)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Navrhovan\u00e1 sp\u00e4tn\u00e1 n\u00e1prava<\/th><\/tr><\/thead><tbody><tr><td><strong>Tradi\u010dn\u00e9 tabakov\u00e9 v\u00fdrobky a cigarety<\/strong><\/td><td>Teoretick\u00e9 zv\u00fd\u0161enie na najvy\u0161\u0161ie sadzby dane pl\u00e1novan\u00e9 na rok 2030<\/td><td>Op\u00e4tovn\u00e9 zavedenie \u0161tandardn\u00fdch sadzieb platn\u00fdch pred zv\u00fd\u0161en\u00edm<\/td><\/tr><tr><td><strong>N\u00e1plne do elektronick\u00fdch cigariet<\/strong><\/td><td>Form\u00e1lna sadzba dane 0 % (nezdanite\u013en\u00e1 medzera v z\u00e1kone)<\/td><td>Sp\u00e4tn\u00e9 zdanenie vo v\u00fd\u0161ke 0,32 \u20ac za mililiter<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Skuto\u010dn\u00fd v\u00fdber dan\u00ed zostal stabiln\u00fd, preto\u017ee coln\u00e9 org\u00e1ny na\u010falej vybavovali coln\u00e9 vyhl\u00e1senia pod\u013ea predch\u00e1dzaj\u00facich, ni\u017e\u0161\u00edch sadzieb. Pr\u00e1vne v\u00e1kuum v\u0161ak vystavilo toto odvetvie riziku protichodn\u00fdch z\u00e1konn\u00fdch po\u017eiadaviek.<\/p>\n\n<h2 class=\"wp-block-heading\">Zr\u00fdchlen\u00e1 n\u00e1prava \u010del\u00ed \u00fastavnopr\u00e1vnym n\u00e1mietkam<\/h2>\n\n<p class=\"wp-block-paragraph\">S cie\u013eom napravi\u0165 chybu vypracovalo ministerstvo financi\u00ed pozme\u0148uj\u00faci n\u00e1vrh, ktor\u00fd m\u00e1 by\u0165 pripojen\u00fd k z\u00e1konu o finan\u010dnom vyrovnan\u00ed na rok 2026. N\u00e1vrh m\u00e1 z\u00edska\u0165 s\u00fahlas Bundesratu 20. novembra, sp\u00e4tne obnovi\u0165 p\u00f4vodn\u00e9 sadzby pre tradi\u010dn\u00e9 tabakov\u00e9 v\u00fdrobky a zavies\u0165 sadzbu 0,32 \u20ac za mililiter e-liquidu so sp\u00e4tnou platnos\u0165ou od 21. okt\u00f3bra.<\/p>\n\n<p class=\"wp-block-paragraph\">\u00dastavn\u00ed experti upozor\u0148uj\u00fa, \u017ee sp\u00e4tn\u00e9 zvy\u0161ovanie dan\u00ed je pod\u013ea nemeck\u00e9ho Z\u00e1kladn\u00e9ho z\u00e1kona vo v\u0161eobecnosti zak\u00e1zan\u00e9, s v\u00fdnimkou \u00fazko vymedzen\u00fdch pr\u00edpadov. Pr\u00e1vni odborn\u00edci tie\u017e poukazuj\u00fa na to, \u017ee predajcovia vapovac\u00edch v\u00fdrobkov, ktor\u00ed v tomto obdob\u00ed pred\u00e1vali nezdanen\u00e9 n\u00e1plne, nem\u00f4\u017eu by\u0165 st\u00edhan\u00ed za da\u0148ov\u00fd \u00fanik.<\/p>\n\n<p class=\"wp-block-paragraph\">Predseda FDP Wolfgang Kubicki odmietol pl\u00e1n so sp\u00e4tnou \u00fa\u010dinnos\u0165ou a uviedol, \u017ee sp\u00e4tn\u00fd v\u00fdber dan\u00ed v pr\u00e1vnom \u0161t\u00e1te je \u201ev z\u00e1sade nepr\u00edpustn\u00fd\u201c a pr\u00e1vne zd\u00f4vodnenie ministerstva je na\u010falej slab\u00e9. Obavy z navrhovanej legislat\u00edvnej n\u00e1pravy vyjadrili aj finan\u010dn\u00e1 hovorky\u0148a strany Zelen\u00fdch Katharina Beckov\u00e1 a rozpo\u010dtov\u00ed experti CDU\/CSU.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pr\u00e1vni experti varuj\u00fa, \u017ee sp\u00e4tn\u00e9 \u00fapravy dan\u00ed z cigariet a e-liquidov poru\u0161uj\u00fa nemeck\u00fd Z\u00e1kladn\u00fd z\u00e1kon.<\/p>\n","protected":false},"author":1,"featured_media":72903,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2030],"tags":[2042,2050,2061],"class_list":["post-76515","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-nemecko"],"acf":[],"_links":{"self":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/76515","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=76515"}],"version-history":[{"count":1,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/76515\/revisions"}],"predecessor-version":[{"id":76516,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/posts\/76515\/revisions\/76516"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media\/72903"}],"wp:attachment":[{"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/media?parent=76515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/categories?post=76515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stagvape.com\/sk\/wp-json\/wp\/v2\/tags?post=76515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}