In March 2010, the government of Slovakia announced a targeted tax change.



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the letter from the EC to Slovakia -

WTO report on G20 Trade Measures (May to October 2010).

Inception date: 01 May 2010 | Removal date: 29 Dec 2012

Tax or social insurance relief

The measure was notified to the EC by letter of 19 March 2010.
The present scheme concerns reduction of excise duty on mineral oils of CN codes- 2710 19 41, 2710 19 45 -and - 2710 19 49 - used as motor fuel for primary agricultural production with no differentiation applied within agricultural sector for the reduced tax rate of EUR225.71/1000l.
The scheme at hand will be limited to the farmers carrying out agricultural works.
The vverall budget is estimated at EUR80.5 mil.annual: EUR26.83 mil. The scheme works from 1 May 2010 until 31 December 2012.
The EC gave the following assessment:
"This measure concerns an extension of the scheme until 31 December 2012 together with an increase in the budget. There are no other changes. The measure therefore complies with Article 4(2)(a) and (b) of Commission Regulation (EC) No 794/2004.

As regards the assessment of the content of the measure notified, reference is made to the decision taken on State aid scheme NN46a/2006 which was approved under Chapter VI.F of Community Guidelines for State Aid in the Agriculture and Forestry Sector 2007-2013.
The applicable rules on assessment of tax reductions under the Guidelines and Directive 2003/96/EC have not changed in substance as far as the evaluation of the present case is concerned." (par. 11-13 of the letter from the EC to Slovakia)