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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