Beer Taxation Act. País/Territorio Alemania Tipo de documento Legislación Fecha 2009 (2011) Fuente FAO, FAOLEX Fuente original Bundesgesetzblatt, Part I, No. 42, 21 July 2009, pp. 1870-1938, at p. 1908. Materia Alimentación y nutrición Palabra clave Viticultura/prácticas enológicas Derechos/cánones Transporte/depósito Comercio internacional Área geográphica Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Occidental Entry into force notes The present Act enters into force on 22 July 2009. Resumen 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). Texto completo Alemán Página web www.bgbl.de Referencias - Legislación Implementado por Ordinance implementing the Provisional Beer Act. Legislación | Alemania | 1931 (2000) Palabra clave: Viticultura/prácticas enológicas, Derechos/cánones, Transporte/depósito, Comercio internacional Fuente: FAO, FAOLEX Beer Taxation Ordinance. Legislación | Alemania | 1994 (2015) Palabra clave: Viticultura/prácticas enológicas, Derechos/cánones, Transporte/depósito Fuente: FAO, FAOLEX