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Coffee Tax Act.

País/Territorio
Alemania
Tipo de documento
Legislación
Fecha
2009 (2021)
Fuente
FAO, FAOLEX
Materia
Alimentación y nutrición
Palabra clave
Autorización/permiso Café/cacao/té Infracciones/sanciones Registro Transporte/depósito Tasa/impuesto Bebidas
Área geográphica
Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Occidental
Entry into force notes
This Act comes into force on April 1, 2010.
Resumen

The Law specifies that coffee and goods containing coffee transported into the tax area are subject to the coffee tax in the tax area. The tax area is the area of the Federal Republic of Germany excluding the area of Büsingen and the island of Heligoland. The coffee tax is EUR 2.19 per kilogram for roasted coffee and EUR 4.78 per kilogram for instant coffee. The Federal Ministry of Finance is authorized to determine by ordinance without the consent of the Bundesrat to secure tax revenue and to maintain the uniformity of taxation. This Law consists of 7 Sections and 24 Articles and refer to the issues of tax area, tax object and tax rates, tax suspension, tax origination, tax debtor, movement of coffee for free circulation from, to or via other member states, tax benefits, tax control, special powers and administrative offences. Articles 13 and 14 under section 3 are repealed.  

Texto completo
Alemán
Página web
www.gesetze-im-internet.de