The Chancellor of Justice Indrek Teder replied to the interpellation concerning the charging of excise duty on the fuel imported into the Republic of Estonia and the related activities of customs officials (No 193), submitted by Members of the Riigikogu Deniss Boroditš, Inara Luigas, Kalle Laanet, Lembit Kaljuvee and Rainer Vakra on 26 September.
Teder referred to Acts which regulate the charging of excise duty on the fuel transported by passengers. Under the provisions of the excise duty Act, generally, an obligation to pay excise duty arises for a person upon the import of excise goods, including motor fuel. These provisions are based on European Union excise duty directives. At the same time it must be noticed that, with regard to fuel transported by passengers, it has been considered necessary to establish an exception to the general rule at European Union level, that is, to exempt from taxes the fuel imported in the standard tank of a vehicle by a passenger if such fuel is imported for own needs of the passenger, that is, it is not imported for resale purposes. Fuel transported by passengers falls under the directive regulating excise duty exemption which has been transposed in Estonia in the relevant excise duty Act. The provisions of the excise duty Act referred to above also describe how the Tax and Customs Board might ascertain the commercial purpose of the transportation of fuel by examining the frequency and manner of the transportation of the excise goods. For example when fuel is transported in large standard tanks several times a day, Teder noted.
The Chancellor of Justice stressed that it is certainly necessary to fight illegal fuel business at the border but it must not and cannot be done “without choosing means” and ignoring justice. He added that he had sent a recommendation to both the Minister of Justice and the Tax and Customs Board in which he had stressed the need to specify and clarify the legal space. According to Teder’s explanations, a person has a right to tax exemption in certain cases when he or she transports fuel for his or her own needs.
The Minister of Regional Affairs Siim Valmar Kiisler replied to the interpellation concerning the activities of the Minister of Regional Affairs and the local government think-tank (No 197), submitted by Members of the Riigikogu Andres Anvelt, Heljo Pikhof, Indrek Saar, Jaan Õunapuu, Kajar Lember, Kalev Kotkas, Kalvi Kõva, Marianne Mikko, Neeme Suur and Rein Randver on 9 October.
The Minister of Culture Rein Lang replied to the interpellation concerning the actual cost of the renovation of the waterplane hangars of the Seaplane Harbour (No 190), submitted by Members of the Riigikogu Aadu Must, Eldar Efendijev, Ester Tuiksoo, Kalev Kallo, Lauri Laasi, Mihhail Stalnuhhin, Priit Toobal and Tarmo Tamm on 24 September.
During the open microphone, Mihhail Stalnuhhin and Viktor Vassiljev took the floor.
The Riigikogu Press Service
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