Legal Journal: Legislative Compass - July 2024

AUTOGRAPH ON MOBILE: AN APPLICATION FOR ELECTRONIC SIGNATURES

The civic association Slovensko.Digital has created a new application called Autograph, which will allow you to create electronic signatures free of charge, without a reader and directly on your mobile phone.

It will be possible to sign the documents with an ID card with an NFC interface (i.e. issued after December 2022). It will be possible to sign electronically, any document.

According to the developers, it is possible to save up to 50% on official fees. The application can also be used for signing on state websites with the help of an extension.

Documents signed in this way will be considered valid according to - Section 40 (4) of Act No. 40/1964 Coll. of the Civil Code.

REFORM OF CONSUMER LAW

We have dealt with the reform of consumer law in a separate article, so you can read it here for more information.

The new legislation, namely Act No. 108/2024 Coll. on Consumer Protection, brings several significant changes that are designed to align Slovak legislation with the regulations of the European Union. It entered into force on 1 July 2024 and contains a number of new rights and obligations for consumers and traders.

The most notable changes are:

• unification of the terms used in accordance with EU legislation;
• updating the information requirements for distance or off-premises contracts in the context of digitalisation;
• a new regulation of information obligations for operators of online marketplaces, who will, for example, have to explicitly state whether the offer comes from a trader or a non-trader, so that buyers have transparent information about whether they will enjoy the protection granted to them in their legal status as consumers when buying.

STRICTER SANCTIONS FOR VIOLATIONS OF ACT NO. 147/2001 COLL. ON ADVERTISING ARE INTENDED TO PREVENT UNFAIR COMPETITION

On 1 July 2024, Act No. 147/2001 Coll. on Advertising and on Amendments to Certain Acts. This amendment brings important changes in the field of advertising practices, while emphasizing greater transparency for consumers and responsibility on the part of entrepreneurs.

Advertisers who state the selling price of goods in advertising are now also obliged to indicate the unit price, if required by a special regulation, such as the Consumer Protection Act. This obligation ensures that consumers have a better understanding of the true value of goods, allowing them to make more informed purchasing decisions.

The amendment to the Act introduces a new system of imposing sanctions, which is based on the percentage of the company's turnover for the previous accounting period. If the business entity did not produce turnover in the given period, the law stipulates the financial range of the penalty for each individual violation of the law. This sanctioning system is designed to incentivise businesses to comply with legal rules while taking into account the size of the business and its economic situation.

AMENDMENT TO THE ACT ON EXCISE DUTY ON MINERAL OIL

From 1 July 2024, an amendment to Act No. 98/2004 Coll. on excise duty on mineral oil, which brings several changes in tax administration and tax exemptions, as well as harmonization with European directives.

The amendment stipulates that the competence to recover arrears from excise duty on mineral oil will be held by the Customs Office Bratislava. This centralisation aims to streamline the recovery process and ensure better coordination.

As regards the exemption from that tax, mineral oil used for indispensable operational or technological purposes in a mineral oil undertaking is exempt if that undertaking is a tax warehouse. An exception is the use of mineral oil for purposes not related to production or as a fuel for means of transport. This regulation supports manufacturing companies by reducing their tax burden on internal processes.

The so-called a single accompanying document used for transport within the territory of the EU Member States, which simplifies administration and increases transparency in the movement of mineral oils. That is, it serves to accompany goods as they move from one place to another within the EU.

An eligible recipient is a new type of entity that is recognized by legislation as an entity authorized to receive mineral oils from other EU member states under the tax suspension regime. In practice, this means that an eligible recipient can receive mineral oils without immediately paying the excise duty that is normally applied when those goods are placed on the market.

CHANGES IN THE PROCESSING OF DATA OF DECEASED PERSONS

The amendment to Act No. Act No. 18/2018 Coll. on the Protection of Personal Data and on the Amendment of Certain Acts introduces a fundamental change by the fact that the personal data of deceased persons will no longer fall under the scope of the Personal Data Protection Act. This regulation removes legal confusion and simplifies the management of data after the death of an individual. Until now, it was necessary to follow the same rules when processing the data of the deceased as for living persons, which sometimes caused practical difficulties such as complications in accessing information about the deceased. For example, hospitals, insurance companies, banks and other institutions had to find out whether the data processing complies with the GDPR and other regulations when managing accounts, medical records or other records of deceased persons, even after death. This means that data controllers and third parties will be able to handle the data of the deceased more easily without being bound by strict privacy rules. This can facilitate processes relating to inheritance, estate management and other legal acts.

STRICTER REQUIREMENTS FOR SINGLE-USE PLASTIC PRODUCTS

With effect from July 3, 2024 An amendment to Act No. 79/2015 Coll. on Waste and on Amendments to Certain Acts (hereinafter referred to as the "Law"), which focuses on Reducing plastic waste and strengthening the environmental responsibility of producers.

Manufacturers who place on the market beverage packaging according to Annex No. 7a Part C of the Act - Packaging intended for consumption without further preparation, such as cooking or heating - must ensure that caps or lids made of plastic remain attached to the packaging during use.

Rights and obligations of producers

• Securing the attachment of the caps

Manufacturers must design beverage packaging so that the plastic caps remain attached to the packaging. This step aims to reduce the risk of environmental pollution from loose plastic caps.

• Responsibility for marketing

Manufacturers who plan to place their products on the Slovak market must ensure that their products meet the new requirements of the law. Failure to comply with these conditions may lead to penalties, up to the form of a ban on the sale of these products.