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Beer Taxation Act.

Country/Territory
Germany
Document type
Legislation
Date
2009 (2011)
Source
FAO, FAOLEX
Original source
Bundesgesetzblatt, Part I, No. 42, 21 July 2009, pp. 1870-1938, at p. 1908.
Subject
Food & nutrition
Keyword
Viticulture/oenological practices Royalties/fees Transport/storage International trade
Geographical area
Alps, Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Western Europe
Entry into force notes
The present Act enters into force on 22 July 2009.
Abstract

The present Act lays down provisions relating to the taxation of beer. Article 1 establishes that beer is subject to tax. Control area is the area of the Federal Republic of Germany without the territory of Büsingen and without the island Helgoland. The beer tax is an excise tax within the meaning of the Tax Code. The text consists of 31 articles divided into 7 Parts as follows: General provisions (1); Taxation and tax suspension (2); Import of beer from third countries or areas (3); Transport and taxation of beer in other member states (4); Tax benefits (5); Fiscal control, business statistics, empowerment (6); Final provisions (7).

Full text
German
Website
www.bgbl.de

References - Legislation

Implemented by

Ordinance implementing the Provisional Beer Act.

Legislation | Germany | 1931 (2000)

Keyword: Viticulture/oenological practices, Royalties/fees, Transport/storage, International trade

Source: FAO, FAOLEX

Beer Taxation Ordinance.

Legislation | Germany | 1994 (2015)

Keyword: Viticulture/oenological practices, Royalties/fees, Transport/storage

Source: FAO, FAOLEX