EU4PFM experts concluded a series of trainings on the fundamentals of EU tax law for specialists from the Ministry of Finance and the State Tax Service

Marek Uusküla, EU4PFM International Expert on Indirect Taxation, delivered the final training in the series, focusing on excise taxation. Participants explored the principles and legal framework of excise duties in the EU, including excise liability and duty suspension arrangements, tax warehouses and the movement of excise goods, the role of court decisions and their implementation, as well as the prospects and practical challenges of Ukraine’s accession to the EU.

Key takeaways:
• EU excise legislation is detailed and legally binding.
• The practical application of legal provisions is just as important as the provisions themselves.
• Timely preparation for change is critical to successful alignment.
• Ukraine’s EU accession strategy and the State Budget Strategy 2030 will serve as key strategic reference points.

Alongside the training series, EU4PFM experts held working group meetings on VAT and excise duties. As part of the preparation of the draft law to implement the EU VAT Directive, participants discussed key terminology, the place of supply, and the concept of a taxable person. They also continued work on the draft law aimed at transposing the EU Excise Directive.

EU4PFM continues to support Ukraine on its path to EU membership – from professional training to legislative reform, and from theoretical foundations to practical implementation.

The events took place at the Ministry of Finance of Ukraine with the support of the EU4PFM Programme.