Slovak Republic Considering Tax on Sweetened Soft Drinks

The Ministry of Finance of the Slovak Republic has published a draft law for consultation on the introduction of a new tax on sweetened non-alcoholic beverages. The tax would be in the form of an indirect consumption tax payable by business entities carrying out the first delivery of in-scope beverages, including beverage producers in the Slovak Republic and importers of beverages produced abroad that sell the beverages in the Slovak Republic. The proposed tax rates are:

• EUR 0.15 per liter …