At Wednesday’s sitting, four Bills submitted by the Government passed the first reading in the Riigikogu. They concern the implementation of the European Union Cosmetic Products Regulation for protection of human health, conclusion of an agreement for the avoidance of double taxation with Cyprus, specification of the rules for excise duty exemption of excise goods transported from a non-European Union country by travellers, and reduction of the number of children participating in armed conflicts.

The Bill on the Ratification of the Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict (442 SE), initiated by the Government, passed the first reading in the Riigikogu plenary assembly. The main aim of the Optional Protocol is to raise the age of possible recruitment of persons into armed forces and their participation in hostilities which will help significantly reduce the number of children participating in hostilities. The term for submission of motions to amend is 25 September. The Social Affairs Committee is the leading committee.

The Bill on Amendments to the Public Health Act and the State Fees Act (436 SE), initiated by the Government, passed the first reading. The purpose of the proposed amendments is to ensure implementation of the European Union (EU) Cosmetic Products Regulation in order to ensure the functioning of the internal market and a high level of protection of human health. For this purpose, the Acts which are currently in force are brought into conformity with the Cosmetic Products Regulation. The Bill specifies the tasks of competent authorities and surveillance, and provides the liability for violation of the requirements for cosmetic products and the handling thereof. The target group of the amendments includes, in particular, surveillance institutions, manufacturers and importers of cosmetic products, and people who use cosmetic products. The term for submission of motions to amend is 25 September. The Social Affairs Committee is the leading committee.

The Bill on Amendments to the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (449 SE), initiated by the Government, passed the first reading. It specifies the rules for excise duty exemption of excise goods transported from non-EU countries by travellers, aiming to reduce the waiting lists to cross the border, curb illegal trafficking of excise goods transported from non-Union countries and ensure purposeful implementation of the relevant EU Directive. According to the Bill, transportation of excise goods within the limit of the quantity exempt from excise duty is not deemed to be occasional if a person transports alcohol or fuel to Estonia during one calendar month after he or she first arrives, and if a person transports tobacco products during one calendar month after his or her second arrival in Estonia. It also provides the right of discretion of tax authorities to apply excise duty exemption after the first or second arrival in Estonia. In addition, the procedure for supplying aircraft and ships located in other Member States with excise goods is amended according to the European Commission Regulation, and other specifications are made in the wording in the interests of legal clarity. The term for submission of motions to amend is 25 September. The Finance Committee is the leading committee.

The Bill on the Ratification of the Convention between the Government of the Republic of Estonia and the Government of the Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol thereto (450 SE), initiated by the Government, passed the first reading. The purpose of agreements for the avoidance of double taxation is to facilitate investments between Contracting States. As an international law instrument, the Convention grants greater legal certainty to investors, as compared with a national legislative act, in regard to these elements of the tax system that are regulated by the Convention, because amendment of a bilateral international convention is generally more time-consuming than amendment of a national legislative act. For the achievement of these purposes, the Convention imposes restrictions on income taxes which may be established to the residents of the other state by the state of the source of income, ensures equal treatment of persons and eliminates possible double taxation. The obligation of mutual exchange of information provided for in the Convention will create additional possibilities for prevention of tax evasions. The term for submission of motions to amend is 16 September. The Finance Committee is the leading committee.

The Riigikogu Press Service