13.05.2024
On May 11, 2024, Svetla Genova, Director of the Excise Activity and Methodology Directorate at the Central Customs Administration – National Customs Agency, gave a lecture to the students of the Master's program "Customs and Tax Control" under the supervision of Assoc. Prof. Dr. Tsvetan Madanski.
The guest lecture on the topic "Excise Policy" was conducted within the discipline "Tax and Customs Policy of the EU".
Mrs. Genova delivered an interesting and useful presentation, addressing the topic of harmonization in the field of excise duties. During the lecture, various types of excisable goods and new aspects of their taxation were discussed in detail. The Horizontal Directive (EU) 2020/262 of the Council of 19 December 2019 laying down general rules for excise duty taxation was presented in detail. The discussion between the lecturer and the students focused on the taxation of tobacco and tobacco products, alcohol and alcoholic beverages, energy products, and electric energy.