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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