Coffee Tax Act. Pays/Territoire Allemagne Type du document Législation Date 2009 (2021) Source FAO, FAOLEX Sujet Alimentation et nutrition Mot clé Autorisation/permis Café/cacao/thé Infractions/sanctions Enregistrement Transport/dépôt Taxe/impôt Boissons 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 This Act comes into force on April 1, 2010. Résumé 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 Articles 13 and 14 under section 3 are repealed. Texte intégral Allemand Site web www.gesetze-im-internet.de