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Law No. 704-IIS on taxing the manufacture or trade of unhealthy commodities.

Country/Territory
Georgia
Document type
Legislation
Date
1995
Source
FAO, FAOLEX
Subject
Food & nutrition
Keyword
Food quality control/food safety Fraud Offences/penalties Legal proceedings/administrative proceedings
Geographical area
Asia, Black Sea, Eastern Europe, Europe, Europe and Central Asia, Western Asia
Entry into force notes
This Law enters into force on the date of its official publication.
Abstract

This Law stipulates that the production and trade of commodities dangerous to human health shall be considered an offence. All proceeds from the manufacture or trade of such commodities shall be taxed and the revenues shall be transferred to a special state fund for health protection. All institutions, enterprises and organizations that engage in such activities on national territory shall be subject to this tax.

Full text
English
Website
www.tech.org.ge