Law No. 704-IIS on taxing the manufacture or trade of unhealthy commodities. País/Territorio Georgia Tipo de documento Legislación Fecha 1995 Fuente FAO, FAOLEX Materia Alimentación y nutrición Palabra clave Control de calidad de los alimentos/inocuidad de los alimentos Fraude Infracciones/sanciones Procedimientos judiciales/procedimientos administrativos Área geográphica Asia, Mar Negro, Europa Oriental, Europa, Europa y Central Asia, Asia Occidental Entry into force notes This Law enters into force on the date of its official publication. Resumen 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. Texto completo Inglés Página web www.tech.org.ge