Law No. 704-IIS on taxing the manufacture or trade of unhealthy commodities. Pays/Territoire Géorgie Type du document Législation Date 1995 Source FAO, FAOLEX Sujet Alimentation et nutrition Mot clé Contrôle de qualité alimentaire/innocuité des produits alimentaires Fraude Infractions/sanctions Procédures judiciaires/procédures administratives Aire géographique Asie, Mer Noire, Europe de l'Est, Europe, Europe et Asie Centrale, Asie Occidentale Entry into force notes This Law enters into force on the date of its official publication. Résumé 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. Texte intégral Anglais Site web www.tech.org.ge