Beer Taxation Act. Pays/Territoire Allemagne Type du document Législation Date 2009 (2011) Source FAO, FAOLEX Source d'origine Bundesgesetzblatt, Part I, No. 42, 21 July 2009, pp. 1870-1938, at p. 1908. Sujet Alimentation et nutrition Mot clé Viticulture/pratiques vinicoles Royalties/redevances Transport/dépôt Commerce international Aire géographique Alpes, Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Mer du Nord, Atlantique du Nord-Est, Europe du Ouest Entry into force notes The present Act enters into force on 22 July 2009. Résumé 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). Texte intégral Allemand Site web www.bgbl.de Références - Législation Implementé par Ordinance implementing the Provisional Beer Act. Législation | Allemagne | 1931 (2000) Mot clé: Viticulture/pratiques vinicoles, Royalties/redevances, Transport/dépôt, Commerce international Source: FAO, FAOLEX Beer Taxation Ordinance. Législation | Allemagne | 1994 (2015) Mot clé: Viticulture/pratiques vinicoles, Royalties/redevances, Transport/dépôt Source: FAO, FAOLEX