Ordinance To The Law On Tax On Beer, Wine And Fruit Wine, Etc. (Beer And Wine Duty Act)

Original Language Title: Bekendtgørelse af lov om afgift af øl, vin og frugtvin m.m. (øl- og vinafgiftsloven)

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Overview (table of contents)



Chapter 1



Tax on beer





Chapter 2



Tax on wine and fruit wine, etc.





Chapter 2 (A)



Additional tax on sparkling wine and fruit wine, etc.





Chapter 2 (B)



Additional tax on malt based alcopops





Chapter 2 C



Additional charge of wine-based alcopops





Chapter 3



Common provisions



The full text of the Ordinance to the law on tax on beer, wine and fruit wine, etc. (beer and wine duty Act) 1)

Hereby promulgated law on tax on beer, wine and fruit wine, etc., see. lovbekendtgørelse nr. 890 of 17. August 2006, with the changes brought about by section 97 of the Act No. 1336 of 19. December 2008, section 30 of Act No. 1344 of 19. December 2008, section 5 of law No. 524 of 12. June 2009, § 4 of the lov nr. 1385 of 21. December 2009, § 1 of lov nr. 626 of 11. June 2010, § 10 of lov nr. 722 of 25. June 2010, section 4 of Act No. 1361 of 8. December 2010, section 28 of Act No. 247 of 30. March 2011, § 2 of the law No. 626 of 14. June 2011, article 5 of law No. 1383 of 28. December 2011, § 2 of the law No. 924 of 18. September 2012, § 21 of Act No. 1354 of 21. December 2012 and § 2 of the law No. 789 of 28. June 2013.

Chapter 1 Duty of beer taxable item area and tax rates



§ 1. I have to pay tax on beer in this country according to the rules laid down in this law. Tax forms with the exception of imports covered by § § 3A-3 C, for products falling under heading 2203 and 2206 of the EU's combined nomenclature 56.02 DKK per litre of 100% pure alcohol (ethanol content), see. However, paragraph 2.

(2). Beer with an ethanol content of less than 2.8% vol., however, are exempt.

§ 2. For each fiscal year shall be granted a tax reduction per hectolitre of strong beer (beer with an ethanol content of 2.8% vol. or higher), which is produced and distributed by an individual brewery.

(2). Tax relief will depend upon the brewery's extradition in the previous fiscal year of strong beer produced by the brewery. For the Brewers, who provided more than 3,700 hl, constitute tax relief 77.08 KR. per hectolitre. For the Brewers, who handed over 3,700 hl but not more than 20,000 hl, constitute tax relief 259,939 KR. divided by the delivered quantity of strong beer conferred on hl-6.83 kr. For breweries with a rendition of more than 20,000 hl constitutes tax relief 22.02 € per hl reduced with a Crown amount obtained by dividing the quantity of strong beer with hl-supplied 9,083. There should be increased to the nearest whole price endings which are divisible by 5.

(3). Companies that have the same owner or joint management, with regard to paragraph 1 of this article shall be considered as a single brewery.

(4). In paragraphs 1 and 2 provided incentives in the fee applicable for the Brewers in the EUROPEAN UNION.

Chapter 2 tax on wine and fruit wine, etc.

Taxable item area and tax rates



§ 3. I have to pay tax on wine and fruit wine, etc. here in the country according to the rules laid down in this law.

(2). 2) Levy constitutes, with the exception of imports covered by § § 3A-3 C, for products of subheading 2204 to 2206 in the EU combined nomenclature DKK PR.

litres







1)





with an ethanol content exceeding 1.2% vol. but not exceeding 6% vol.





5.63







2)





with an ethanol content exceeding 6% vol. but not exceeding 15% vol.





12.25







3)





with an ethanol content exceeding 15% vol but not exceeding 22% vol.





16.40











Chapter 2 A Supplementary charge of sparkling wine and fruit wine, etc.

Taxable product range and additional levy



§ 3 a.3) For products falling under heading 2204 to 2206 in the EU combined nomenclature, and which has an excess pressure of not less than 3 bar at 20 ° C, an additional levy shall be charged on 3.53 € per litre.

Chapter 2 (B) additional levy of malt based alcopops taxable item area and additional levels of taxation



§ 3 B. 4) in the case of goods falling within subheading 2206 of the EU combined nomenclature, and which is a mix of non-alcoholic beverages and malt-based beverages falling within subheading 2206, shall be charged in addition to the charge under section 1, paragraph 1, also an additional levy for the benefit of health promotion. Non-alcoholic beverages in addition to heading 2201 and 2202 of the EU's combined nomenclature also position 2009. Tillægsafgiften udgør







 

 



kr. pr.

litres







1)





If the alcohol content is at 10% vol. or less;





10.07







2)





If the alcohol content exceeds 10 per cent vol.





17.66











Chapter 2 (C) additional levy of wine-based alcopops taxable item area and additional levels of taxation



§ 3 C 5) of goods falling within subheading 2206 of the EU combined nomenclature, which is a mix of non alcoholic drinks with wine-based beverages falling within subheading 2206, shall be charged in addition to tax under section 3, paragraph 2, also an additional levy for the benefit of health promotion. By no means alcoholic beverages drinks falling under heading 2009, 2201 and 2202 of the EU's combined nomenclature. Tillægsafgiften udgør,







 

 



kr. pr.

litres







1)





If the alcohol content of 10% vol or less:





7.52







2)





If the alcohol content exceeds 10% vol.:





12.13











Chapter 3 common provisions chargeable event



§ 4. I have to pay tax in this country by the release of the goods for consumption, meaning, 1) when the goods leave the tax suspension system, 2) at the time of receipt, when products from other EU countries acquired by companies and individuals who are not entitled to hold the goods without charging rectification, 3) when manufactured goods outside the charging procedure (suspension system) or 4) when goods are imported in this country from outside the EU without prejudice to article. section 13 unless the goods in question immediately after the importation be placed under duty-suspension arrangements.

(2). Goods shall be deemed to be also released for consumption here in the land of irregular transactions involving the goods in question under paragraph 1, nr. 1, and no. 3 and 4, of the basic regulation. section 29.

(3). Goods under duty-suspension arrangements are transported from a tax warehouse shall be considered released for consumption here in the country at the time of receipt of the goods, when goods transport is done for 1) a registered consignee under section 6 (2), 2) a receiver, which are exempt goods under section 11 (1) (8). 4 or 5, or 3) a direct delivery here in the country, as it here in the country authorized warehousekeeper status under section 5 or the here in the country registered consignee under section 6, paragraph 2, has approved and appointed to the satisfaction of the Customs and tax administration.

Approval and registration of establishments, etc.



§ 5. An authorized warehousekeeper is a company or person who, in the exercise of his profession has been authorized to produce, process, hold, receive or ship goods under duty-suspension arrangement in a tax warehouses. section 7, paragraph 1.

(2). Businesses that are here in the country produce goods according to this law, must be authorized as warehousekeeper of the Customs and tax administration.

(3). Other companies that receive goods from abroad under the law for the purpose of resale in this country, can be authorized as warehousekeeper of the Customs and tax administration.

(4). After treatment of taxable wine and fruit wine, including after fermentation and aerating the goods shall be deemed manufacture, provided that the treatment causes the item's tax qualification under section 3 shall be amended.


(5). A here in the country authorized warehousekeeper is entitled to under duty-suspension arrangements to hold and receive items from other EU countries and to ship goods to other EU countries. An authorized warehousekeeper has similar access to ship goods in accordance with the law to other authorized warehousekeepers here in the country. To get the authorisation as warehousekeeper status here in the country, the warehousekeeper of the Customs and tax authorities give security for the payment of fees of taxable goods.

(6). Tax Minister may lay down the arrangements for managing the authorisation of warehousekeepers here in the country and the collateral in accordance with paragraph 5.

§ 6. A temporary registered consignee is a company, institution or person, that in the exercise of his profession is registered with a permission to only occasionally to receive products from other EU countries or third countries. To get permission to engage in activity as a temporary registered consignee in this country, company or person before item dispatch from another EU country or third country 1) be registered as temporary registered consignee with customs and tax administration, 2) review the transport of goods to the Customs and tax administration and 3) pay duty on goods that are taxable in this country.

(2). A registered consignee is a company or person who, in the course of his business is registered with an authorized to receive products from other Member States under duty-suspension arrangements. To get permission to engage in activity as a registered consignee in this country without the requirement of prior notification of product shipments to the company or person beforehand with the Customs and tax administration are recorded as registered consignee.

(3). Customs and tax administration can impose on a recipient of goods to provide a guarantee, if the consignee within the last 3 years are punished under section 25. The security shall be lodged for an amount equal to the estimated amount of duty payable for the coming 12 months, but at least 20,000 kr. Securities shall be released provided that the consignee within a 2-year period is not punished under section 25. Safety must be Customs and tax administration not later, before the shipment of untaxed shipments begin. Customs and tax administration lays down rules for the security.

(4). Customs and tax administration can deprive a company registration as a recipient of goods if the company repeatedly do not enter and pay tax in a timely manner, or if the company does not comply with the rules laid down under section 14 and section 15, paragraph 5. Recovery of registration can be done after 1 year.

(5). A registered item sender is a company or person who, in the course of his business is registered with a permit to ship goods to other EU Member States under duty-suspension arrangements. Dispatch of goods after 1. paragraph may only concern goods which have been imported from places outside the EU, see. section 13, and may only occur after the goods are released for free circulation in the customs territory of the European Union. To get permission to engage in activity as a registered item sender in this country to the company or person beforehand with the Customs and tax administration are recorded as registered trade sender and give security for the payment of fees of taxable goods in the other EU countries.

(6). Tax Minister may lay down detailed rules concerning the management, registration and sureties in accordance with paragraphs 1, 2 and 5.

§ 6 a. Levy due upon delivery of goods in this country, in connection with the goods after release for consumption and payment of any taxes in another EU country are transported here for the country as a country of destination for the purpose of 1) occupational lay-up of the goods, including the purchase of goods, as a private person resident in this country make in another EU country and either carrying or on its own behalf lets carry this country and where the scope and nature of the product concerned purchases exceed what may be regarded as having to be assigned to the private person's own use and own transport, or 2) remote sale, when a person who is not an authorized warehousekeeper, the registered consignee or temporary registered consignee in this country, or who do not engage in independent economic activity in this country, buys goods in another EU country and when the goods are transported directly or indirectly by the vendor or on his behalf here to this country.

(2). Goods shall not be deemed to be commercially stored here in the country, when the items arrive in this country in accordance with the requirements under paragraph 4, nr. 1-3. irregularity in connection with the transport of goods for the purpose of commercial tie-up or distance selling of goods section 30 shall apply.

(3). Taxable goods are stored on board the ship or aircraft in traffic between EU countries, but where the goods are not available for sale when the vessel or aircraft is in the Danish territory, is not considered to be in the mood for business purposes in this country.

(4). The one that this country provides or holding the goods or products delivered in accordance with paragraph 1, nr. 1, transported from another EU country or transported to a destination in this country through one or more other EU countries, before item dispatch 1) review the transport of goods to the Customs and tax administration, 2) at the Customs and tax authorities give security for the payment of taxes of goods is taxable in this country, and 3) apply a simplified administrative procedure for goods transport, see. section 15, paragraph 5.

(5). A warehousekeeper status, who is licensed in another EU country, and which delivers goods here into the country, may appoint a tax representative in this country to take charge of the payment of charges for items that are taxable in this country. The fiscal representative shall be authorised or registered with the Customs and tax administration and give security for the payment of taxes of goods is taxable in this country.

(6). The one here for the country sell goods from other EU countries at a distance, without prejudice. (1). 2, or the seller's present fiscal representative must, before item dispatch 1) firmed as warehousekeeper or registered as recipient of goods with customs and tax administration and 2) at the Customs and tax authorities give security for the payment of taxes of goods is taxable in this country.

(7). If the release for consumption and payment of tax on the goods has been made here in the country, but the goods subsequently transported to another EU country for the purpose of commercial tie-up or distance selling of goods in another EU country as country of destination, certifying or after giving the Customs and tax administration on request fee has been paid in this country. It is a condition for reimbursement of tax after 1. paragraph, to be shown to the satisfaction of the Customs and tax administration that tax has been paid in the other country of the European Union, and that the rules in the other EU country, which corresponds to paragraph 6, nr. 1 and 2, and § 14 (2) is fulfilled by means of distance selling of goods in this country. Tax amount less than 50 USD are not paid.

(8). Tax Minister may lay down detailed rules concerning the collateral management compensation, approval and registration in accordance with paragraph 1-7.

§ 7. A tax warehouse is any place where an authorised warehousekeeper in the exercise of his business, producing, processing, holding, receiving or sending goods under duty-suspension arrangements.

(2). It is a condition of obtaining an authorisation as warehousekeeper status here in the country, to the Customs and tax administration has approved premises, which the company will use for manufacture, processing, bottling, storage and dispensing of taxable untaxed goods. Tax Minister may lay down the arrangements for the Administration after 1. PT.

(3). Customs and tax administration can revoke a company's authorization or registration or an endorsement of the premises, if the premises are used or adapted in such a way that the Customs and tax administration control under section 22 cannot be carried out at the fair way.

Tax period and the calculation of the taxable amount



§ 8. The tax period is the month.

§ 9. Authorized warehousekeepers shall calculate the taxable amount for a tax period as the amount of taxable goods are handed over from the company's approved premises, with the addition of losses and similar, see. However, section 10, paragraph 1.

(2). Registered trade audiences should calculate the taxable amount for a tax period as the amount of taxable goods are brought to the company during the period.

(3). In other cases, the taxable amount of the quantity of goods, as a business or person has acquired or received in each case.

(4). The statement shall be specified in accordance with the rules laid down by the Customs and tax administration.

(5). Tax Minister may lay down rules concerning the functioning of the taxable goods quantity is determined.

§ 10. In the taxable amount calculated under section 9, paragraph 1, shall be deducted from 1) goods supplied to another authorized warehousekeeper status, see. § 5, 2) goods entering an establishment in other EU countries are entitled to have them brought under suspension of duty, 3) goods exported to places outside the EU, 4) goods which are exempt from tax under section 11, 5) goods at the company or during transport to and from the company lost as a result of the nature of or by fire , brækage or similar, see. section 28,


6) goods returned, if the buyer reimbursed the price, including tax, and 7) beer that a brewery free of charge are made available to you at the brewery employed individuals for consumption on the spot.

(2). Tax Minister may lay down control requirements for the deduction under paragraph 1.

Exemption from tax and tax refund



§ 11. Going on the exemption of goods 1) is denatured, 2) used for technical, scientific, educational, medical purposes and the like, 3) used for the manufacture of goods which are not taxable under the law, 4) delivered to the referred to in § 4 duty diplomatic missions, international institutions, etc. and related persons or 5) are provided for use by foreign NATO-member countries ' armed forces and their accompanying civilian staff or for supplying their messes or canteens When the forces, etc. are located here in the country.

(2). Granted exemption for goods imported or received from other EU countries, to the same extent as for the value added tax Act section 36 (1) (8). 1 and 2, and for goods acquired by private individuals themselves for their own use from another EU country, in which they are acquired in taxed able. Taxes may also lay down provisions relating to exemption for small consignments of a non-commercial nature, which individuals receive from individuals in another EU country.

(3). Exempt after this law is beer, produced by a private individual and consumed by the producer, his family or his guests, provided that there shall be no sale is involved.

(4). Businesses can be reimbursed tax paid here in the land of the goods, if the company has delivered the goods to foreign countries. Tax amounts under 50 DKK reimbursed not.

(5). Tax Minister can establish accounting and control provisions for tax exemption and reimbursement in accordance with paragraphs 1 to 4. Tax exemption can be granted only on condition that the goods are added substances that make them unsuitable for drinking or for the manufacture of beverages.

§ 12. (Repealed).

Tax on goods imported from outside the EU



§ 13. I have to pay tax on taxable goods imported from outside the EU or imported from certain areas not covered by the relevant EU countries ' tax area, unless the goods supplied a warehousekeeper or is exempted under section 11, paragraph 3. The tax is paid in accordance with the provisions of the Customs Act Chapter 4, see. However, paragraph 2.

(2). For goods imported by an undertaking registered under section 29 of the Customs Act, the provisions of the rules relating to registered recipients apply mutatis mutandis.

Accounting provisions



§ 14. Authorized warehousekeepers shall keep an account of the manufacture, receipt and delivery of taxable goods. Companies who import taxable goods from abroad, shall keep an account of receipt and delivery of taxable goods.

(2). If goods from another EU country are to be consumed and the payment of tax in this country after § 4 via a European representative, the representative must keep records of item deliveries. If a business in another EU country or the company's present representative provides goods to remote sales here in the country pursuant to section 6 (a) (1). 2, the company or representative shall keep an account of item deliveries and shall also keep records of where the goods are delivered.

(3). 6) businesses, etc. shall keep accounting material, including invoices, invoice copies and statements, for 5 years after the end of the financial year. However, retail companies ' cash Strip and corresponding internal annex only retained for 1 year from the date of the signing of the financial statements.

(4). Authorised and registered companies as well as companies who import taxable goods from abroad, from the sale of these goods to enterprises issue an invoice. The invoice must be equipped with a sequential number and invoice date and include information about the seller's name, registration or tax exempt number and address, the name and address of the purchaser and applied nature, quantity and price.

(5). At the time of any shipment of taxable goods to a business the supplier must issue a packing slip. The delivery is paid in cash, the supplier must issue a receipt instead. The buyer shall keep the packing slips or receipts of the business premises where the sale of the products to which the packing slip or receipt concerns, takes place. The goods are distributed to various business premises in the buyer's company, the company must draw up internal packing slips, etc. for each consignment, which refers to the original packing slip or receipt. Packing slips or receipts must contain the same information as invoices, see. paragraph 4, since price indications, however, may be omitted on packing slips. A copy of an invoice which satisfies the conditions laid down in paragraph 4, can replace a packing slip, if the invoice is handed over to the company no later than simultaneously with the shipment. Packing slips, receipts or invoice copy must be stored in the buyer's business premises for at least 3 months from the date of issue. Customs and tax administration may allow the packing slips, receipts or invoice copies stored in a specified place, including that there is no internal packing slips must be drawn up in connection with the distribution of goods between several places of business.

(6). Companies when dealing with taxable goods shall keep accounts, which may form the basis for determining whether the tax of the taxable goods is paid and from which the item is delivered. The accounts shall specify which items delivered (type, quantity and price), which day the shipment has occurred, who has delivered the goods, if the goods are paid for, and in what manner the payment has taken place. The accounts shall be kept in accordance with the rules of posting law, like tax law § 55 shall apply mutatis mutandis to the levy in accordance with this law.

(7). The company's other accounting documents must be kept in the company, unless it can be made available to the Customs and tax office within 5 business days. Packing slips, receipts, receipted invoices or invoice copies for taxable goods present at an establishment shall be kept on this, see. However, paragraph 5.

(8). Tax Minister may lay down detailed rules for invoice issuing and accounting.

(9). To the extent that the use of accounting and invoice material in electronic form, shall invoice and accounting rules apply mutatis mutandis to that end.

Paragraph 10. Customs and tax administration can give the taxpayers a injunction to observe the in (1), 3-7 and 9 administrative provisions. Customs and tax administration can impose the daily fines after taxable section 22 (b), until the order is complied with.

Paragraph 11. The order must contain a reference to the relevant provision and a manual of what specific actions or measures the company must implement in order to comply with the relevant provision. The order is given in writing and must state that, if the order is not complied with within the specified time limit, the recipient thereof imposed daily fines until the order is complied with.

The transport of products under duty-suspension arrangements within the EU



§ 15. That can happen within the territory of the transport of products under excise duty suspension arrangements, including through locations outside the European Union or through certain areas not covered by the EU tax area. 1. item includes transport from a tax warehouse or from a port of entry from which the goods are released for free circulation in the customs territory of the European Union, to 1) another tax warehouse, 2) a temporary registered consignee or a registered consignee, 3) a place where the taxable items are leaving EU territory, 4) a receiver, which in this country are exempt from the tax on the goods under section 11 (1) , nr. 4 or 5, when goods are transported from another EU country, or to a recipient in another EU country are exempt from the tax of goods on a comparable basis, when goods are transported here from the countryside, or 5) a direct delivery place in an EU country, as an authorized warehousekeeper or a registered consignee in the country concerned has approved and appointed in the face of the country's authorities.

(2). Paragraph 1 shall also apply to the carriage of 1) items that are exempt or not taxable settled here in the country, since the goods are under duty-suspension arrangements, and which have not been released for consumption in this country or in another EU country, or 2) goods subject to zero duty in another EU country, and which have not been released for consumption in this country or in another EU country.

(3). Transport of goods referred to in article 6. (1) start, 1) when the goods leave the tax warehouse, from where they are to be dispatched, or 2) when the goods are released for free circulation from an entry point into the EU customs territory.

(4). Transport of goods referred to in article 6. (1) termination 1) when the recipient has delivered the goods pursuant to paragraph 1, nr. 1, 2, 4, or 5, or 2) when the goods have left the territory of the European Union in accordance with paragraph 1, nr. 3. the provisions of paragraph 5. Tax Minister may lay down detailed rules for the administrative procedure, as businesses and individuals must apply for the transport of goods under duty-suspension arrangements within the EU.

Settlement of tax




§ 16. Authorized warehousekeepers and registered trade beneficiaries shall after the end of each fiscal period enter the amount of the goods, of which tax is payable, see. sections 9 and 10, and deposit the fee for the tax period for customs and tax administration. For authorized warehousekeepers happens Declaration and payment according to the rules laid down in paragraphs 2-8 of the law on the levying of taxes and duties, etc., and for registered product recipients in accordance with the provisions of § 2, § 3 and § § 4-8, nr. 2 and 3, of the same law.

(2). For taxable persons who receive goods from other EU countries, and which are not covered by paragraph 1, the Declaration and the payment is effected according to the rules laid down in article 9, paragraphs 1, 3 and 4, of the law on the levying of taxes and duties, etc. Statement determine the quantity of goods to be paid tax, happens according to the rules laid down in section 9, paragraph 3.

§ 17. (Repealed).

§ 18. The Customs and tax authorities can impose a registered consignee who repeatedly fails to pay the tax in a timely manner, to give an indication of the goods receipt. Customs and tax administration may also instruct the company to pay the tax when the goods receipt.

§ 19. If an authorized or registered company is not filed in due time after comes a request to provide security, see. section 11 of the Act on the levying of taxes and duties, etc., the Customs and tax administration include the authorisation or the registration of the company, until secured.

Control provisions



§ 20. Customs and tax administration may decide that there must be proof of the product's ingredients and the production process.

§ 21. (Repealed).

§ 22. Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to make inspections in the companies covered by the law, and to inspect the companies ' inventories, accounting records, other financial material, as well as correspondence, etc.

(2). The owners of the undertakings and persons employed in enterprises, must provide customs and tax administration the necessary guidance and assistance in execution of the inspection referred to in paragraph 1.

(3). The material referred to in paragraph 1 must, upon request, shall be handed over or are submitted to the Customs and tax administration.

(4). Economic operators shall, upon request, inform the Customs and tax administration information about their purchases and any further sale of taxable goods.

(5). Customs and tax administration is entitled to carry out inspections of goods during their transport, when these goods commercially sold from abroad or professionally transported to other than authorized companies.

(6). Customs and tax administration has, if deemed necessary, at any time against proper identification access without a court order to conduct inspections of inventories and accounts, etc. with those referred to in paragraphs 4 and 5 companies.

(7). To the extent that the information referred to in paragraphs 1 and 6 are recorded electronically, include the Administration's access to this information is also an electronic access to them.

section 22 (a). the Customs and tax administration may lay down rules on taxable goods, which are in contravention of the rules laid down in this law is not the answer the charge, must be marked in a special way, if the goods are subsequently legalised.

section 22 (b). the Customs and tax authorities can impose on the owner of a company or the responsible day-to-day management of this daily fines for non-compliance of orders which can be granted under section 14, paragraphs 10 and 11. The daily fines must be at least 1,000 DKK per day.

§ 23. Public authorities shall, upon request, inform the Customs and tax administration any information for the purposes of the registration and control of establishments covered by the law.

(2). The police provide customs and tax administration assistance to the implementation of the verification pursuant to section 22. The Minister of Justice may, after negotiation with the tax Minister lay down detailed rules on the subject.

§ 24. Tax Minister may lay down rules on bands of wine and fruit wine, including the payment of revenue stamps.

(2). Skatteministeren can incidentally provide for control measures which are necessary for law enforcement.

Criminal provisions



§ 25. With fine punished anyone who intentionally or grossly negligently, 1) shall give false or misleading information or conceals information to use for tax controls, 2) violates section 5 (2) or (5) section 6 (1), (2). paragraph (2), 2. paragraph, or (5), 2. and (3). paragraph, section 6 (a), (4), (5), 2. paragraph, or (6), section 9 (1) or (2), article 14, paragraphs 1-7, section 22, paragraphs 2 to 4, article 32 (1) or section 33, 3) fails to comply with an injunction granted under section 18, 1. point, 4) continues the operation of a taxable company if authorization or registration is suspended under section 19 and customs and tax administration has notified the company this, 5) the transferor, transferee or acquire goods, many of whom have not been paid the tax, which would have been payable in accordance with the law, or trying this, 6) removes the denaturants or 7) overrides the conditions laid down pursuant to section 11, paragraph 4 , or section 14, paragraph 5.

(2). In regulations issued under the law, can be fixed penalty of fine for anyone who intentionally or grossly negligently violates the provisions of the legislation.

(3). Whoever commits one of the offences referred to in paragraph 1 with the intent to evade the Treasury charge punishable by fine or imprisonment for up to 1 year and 6 months, unless a higher penalty is inflicted for criminal code section 289.

(4). That can be imposed on companies, etc. (legal persons) criminal liability in accordance with the provisions of the criminal code 5. Chapter.

(5). In determining the penalty for violation of § 6 (1), (2). point, meted out stiff fines. The same is true for breaches of section 14(1), 1-7, if the violation results in that it is not possible to determine whether the tax has been paid in accordance with the provisions of this law.

(6). Has anyone committed several violations of section 6 (1), (2). paragraph, or section 14(1), 1-7, or regulations established thereunder, and result in infringements imposition of fine, merged the financial penalty for each violation. Has anyone violated section 6 (1), (2). paragraph, or section 14(1), 1-7, or regulations established thereunder, and one or more other tax laws or mortgage law, and results in infringements imposition of fine, merged the financial penalty for each violation of this law or regulations established thereunder and the financial penalty for the infringement of the other tax laws or mortgage legislation.

(7). The provision in paragraph 6 may be waived, where special reasons for doing so.

section 25 (a). when grove or repeated offences covered by article 25, paragraph 3, must be the confiscation of the goods, the infringement relates. Confiscation may, however, be omitted if the evaded tax amount of the infraction does not exceed 1,000 kr.

(2). Happens confiscation, lapse the chargeable for the confiscated goods.

section 26. The rules set out in sections 18 and 19 of the law on the levying of taxes and duties, etc. shall apply mutatis mutandis to cases of violation of this law.

Several liability



§ 27. For the payment of tax on goods leaving the duty-suspension arrangements under section 4 (1) (8). 1, booklets 1) the authorized warehousekeeper, the registered consignee or any other person who releases the taxable goods or on whose behalf the goods of the person shall be released from the duty suspension arrangements, or 2) the person or persons involved in an irregular departure of goods from a tax warehouse.

(2). By irregularity in connection with the carriage of goods under duty-suspension arrangements under section 29, paragraph 2, whereby the goods shall be considered to leave the duty suspension system and to be released for consumption under section 4 (1) (8). 1, the following persons shall be liable for payment of duty of goods: 1) the authorised warehousekeeper or the registered item sender, which has secured for payment of duty of the goods pursuant to section 5 or section 6, or 2) any other person who is involved in an irregular item issue, and who knew, or ought to know, that the item issue was of irregular nature.

(3). For the payment of tax on the goods held under section 4 (1) (8). 2, the person or persons holding the goods outside the duty suspension arrangements, or any other person who is involved in the transfer of the goods.

(4). For the payment of tax on goods manufactured in accordance with § 4 (1) (8). 3, the person or persons who manufacture the goods, or any other person who is involved in an irregular production of goods.

(5). For the payment of tax on goods imported under section 4 (1) (8). 4, booklets 1) the person or persons, indicating the goods or on whose behalf the goods are declared at import, or 2) the person or persons involved in an irregular imports of goods.

(6). For the payment of tax on the goods after release for consumption in another EU country are transported here to the country for the purpose of commercial tie-up of the goods referred to in article 6. section 6 (a) (1). 1, and paragraph 2, booklets 1) the person or persons responsible supply, 2), the person holding the goods to be supplied, or 3) the person or persons to whom the goods are to be delivered here in the country.

(7). For payment of duty of goods from other EU countries at a distance in this country under section 6 (a) (1). 2, and paragraph 2, shall be liable


1) the person or persons who is sells the goods, 2) the person or persons present representative of the seller, without prejudice. section 6 (a), paragraph 6, or 3) the person or persons receiving the items, in cases where the seller of the goods is not registered or do not have secured under section 6 (a), paragraph 6, nr. 1 and 2, have not paid the tax or not has led accounts of deliveries of products under section 14(2).

(8). For payment of duty of goods by irregularity in connection with the transport of goods from EU countries with a view to commercial tie-up or distance selling of goods in this country under section 30 of the basic regulation. section 6 (a), booklets 1) the person or persons who have made security for payment of duty of the goods pursuant to section 6 (a), paragraph 4, nr. 2, or 6, nr. 1 and 2, and 2) the person or persons who in fact had to be involved in the irregularity in question.

(9). For taxable goods are not taxed in accordance with the law, and where there has been no authorization or registration or secured, shall be liable to the transferee and the one who is in possession of the goods.

Paragraph 10. If a company here in the country authorized as warehousekeeper or registered under section 5 as item sender under section 6, paragraph 5, gets transported goods to warehousekeepers product recipients, etc. in other EU Member States under duty-suspension arrangements, can the here in the country authorized warehousekeeper may, or registered trade shipper's obligation to pay duty on the goods in this country first lapse when it is proven that the goods are released to the recipient after the administrative procedures for the transport of goods under duty-suspension arrangements laid down under section 15, paragraph 5.

Paragraph 11. Liability for tax under paragraph 1-9 include corporations, foundations, associations, etc., or the person who owns, rents or similar. driver company on its own account. When multiple businesses and persons liable for payment of the same tax, those companies and individuals be liable jointly and severally liable for the tax.

Paragraph 12. If two or more approved establishments in accordance with the rules laid down under article 7, paragraph 2 2. paragraph, customs and tax administration has been given permission to use common premises to hold goods under duty-suspension arrangements, companies shall be liable for tax on the goods in proportion to their ownership of the items. The companies are jointly and severally liable for the payment of tax on the goods stored or has been stored in the companies ' joint used premises, if corporate liabilities cannot be measured properly proportional due to inadequate documentation for corporate proportionate ownership of the goods or for breach of other conditions of the Customs and tax administration's permission to use the common premises. Customs and tax administration may in particularly justified cases, exempt of liability after 2. PT.

Devastation and loss



section 28. Goods in accordance with the law shall be deemed totally destroyed or irretrievably lost when goods have been rendered unusable as products.

(2). Goods under duty-suspension arrangements will be totally destroyed or irretrievably lost as a result of the nature of the goods, unforeseeable circumstances or force majeure or after authorisation from the Customs and tax administration, shall not be considered released for consumption under section 4.

(3). For goods destined for commercial tie-up or distance selling in this country under section 6 (a), charge of the goods are not due in this country if the goods during transport in this country will be totally destroyed or irretrievably lost as a result of the nature of the goods, unforeseeable circumstances, force majeure or after authorisation from the Customs and tax administration.

(4). By total destruction or irretrievable loss of goods which are intended for commercial tie-up or distance sales in this country, the security shall be released for payment of duties on goods.

(5). Total destruction or irretrievable loss of goods, which has taken place in accordance with paragraph 2 or paragraph 3 of this article, shall be documented to the satisfaction of the Customs and tax administration, if it is here in the land that the destruction or loss occurred, or if it is in this country that the destruction or loss has been discovered, in cases where the place of the destruction or loss cannot be established.

Irregularities in carriage



section 29. There is irregularity in the transport of products under excise duty suspension arrangements, if all or part of the consignment is not duly delivered with a receiver within the meaning of the EUROPEAN UNION. section 15, paragraph 4, nr. 1, or exported from the EUROPEAN UNION, see. section 15, paragraph 4, nr. 2. the provisions of paragraph 2. By irregularity in accordance with paragraph 1 is the place and time of the release of goods for consumption in this country, if the irregularity has occurred in this country. The place and the time of release for consumption is in this country, if the irregularity is found here in the country, when it is not possible to determine the place of the irregularity. The place and the time of release for consumption is in this country, if it is here from the country that the goods are dispatched under duty-suspension arrangements, but these goods do not reach their destination.

(3). Customs and tax administration can waive the requirement on payment of duty of goods in this country in accordance with paragraph 3. point, if the company or companies or persons who are liable for tax on the goods, within a period of 4 months from the start of the transport of goods as referred to in section 15, paragraph 3, can prove to the satisfaction of the Customs and tax administration, to the transport of goods has been completed, without prejudice. section 15, paragraph 4, or can prove, in which EU country the irregularity has occurred.

(4). Regardless of the time limit referred to in paragraph 3, the Customs and tax administration waive requirements on payment of duty of goods in this country in accordance with paragraph 3. point, if a company or person who has secured the payment of the charges of the goods pursuant to section 5, paragraph 5, or section 6, paragraph 5, first on the basis of a communication from the Customs and tax administration has knowledge that the goods have not arrived at their destination, and the company or person within a period of 1 month from the Customs and tax administration's communication demonstrates to the satisfaction of the Customs and tax administration that freight transport has been completed, without prejudice. section 15, paragraph 4, or documents, in which EU country the irregularity has occurred.

(5). If, before the expiry of a period of 3 years from the date on which the transport began under section 15(3), be documented, that the irregularity has actually been incurred in another EU country, certifying or after giving the Customs and tax administration tax on items that have been paid in this country in accordance with paragraph 2. or 3. paragraph, when it faced with customs and tax administration are documented, that the goods have been paid in that country. Tax amount less than 50 USD are not paid.

section 29 (a). (repealed).

section 30. There is irregularity in the case of transport of goods which are intended for commercial tie-up or distance selling within the EU, see. section 6 (a), if all or part of the consignment is not duly delivered.

(2). By irregularity in accordance with paragraph 1, the tax of goods be paid here to the country if the irregularity has occurred in this country, or where the irregularity is found here in the country, when it is not possible to determine the place of the irregularity.

(3). If there is paid tax on goods in this country as a result of irregularities in the transport of goods in accordance with paragraphs 1 and 2 and the documented before the expiry of a period of 3 years from the date of acquisition of the goods, that the irregularity actually occurred or has been found in another EU country, certifying or after giving the Customs and tax administration, on request, charge of the goods When the satisfaction of the Customs and tax administration are documented, that the goods have been paid in that country. Tax amount less than 50 USD are not paid.

Other provisions



section 31. If the goods are transferred, acquired, or used in such a way that there is not paid the tax, which would have been payable in accordance with the law, or a company under section 11 has been paid too much in compensation, be required to pay the amount due for payment within 14 days after such demand. Can the size of the amount owed is calculated not on the basis of the company's accounts, the Customs and tax administration make an estimation of the amount.

(2). Where taxable goods under section 11 is exempted, be used for any purpose other than that for which it was intended, the Customs and tax administration include the company's access to buy duty-free goods. The company charged the charge of the said goods for payment within 14 days after such demand.

(3). sections 6 and 7 and § 8, nr. 2 and 3, of the law on the levying of taxes and duties, etc., shall apply mutatis mutandis by late payments in the in (1) or (2) in the cases referred to.

section 32. Beer must be supplied only from the authorized warehousekeeper for consumption in this country, when it is brought in after its general nature and regular BREW way to consumption finished condition.

(2). Tax Minister may lay down special rules for the concentrates and powders of beer.

section 33. Taxable goods produced here in the country or received from abroad, may not without customs and tax administration authorization for commercial purposes, be subjected to any treatment, including placing in bottles after the goods are released from the production plant or received from abroad.


(2). Taxable goods imported or received from abroad, may not, without the permission of the Customs and tax administration for commercial purposes, add items that are taxable according to the law on tax on spirits.

(3). At the debate of the items covered by the Act must not use names, labels, advertisements and the like, which may give the buyer perception that product is spirits or of other nature, origin, etc. than corresponding to the tax rate, after which the tax under this law are corrected.

§ 34. The scope of § § 5-6 (a), 13-15, 20-24 and 28-30 are in addition to the taxable products in accordance with § § 1-3 C also the following items: 1) Goods which are exempt from tax in accordance with article 11, paragraph 1, no. 4 or 5, or as in another EU country are exempt from the tax on an equivalent basis.

2) Other goods, which by law is exempt from tax in this country, and that in another EU country are either exempt on a matching basis or is taxable in that country. Tax Minister may lay down the arrangements for the Administration concerning goods covered by nr. 2, 1. PT.

(2). Tax Minister may exempt for the law's requirements on accounting, control, etc.

section 35. Faroe Islands and Greenland as well as Copenhagen Frihavn equated the law with places outside the EU.

Transitional and commencement provisions



§ 36. The law shall enter into force on the 1. January 1993.

(2). At the same time repealed the Act on tax on beer, see. lovbekendtgørelse nr. 633 of 20. oktobber 1988, law on the tax on wine and fruit wine, etc., see. lovbekendtgørelse nr. 635 of 20. October 1988, and the law on the control of sales of spirits and wine, see. lovbekendtgørelse nr. 615 of 14. October 1988.

section 37. The law does not apply to the Faroe Islands and Greenland.

Act No. 924 of 18. September 2012 on amendments to the law on various excise taxes, fuel excise duty Act, tonnage Tax Act and various other acts (indexing of various excise duties and the current car taxes, regulation of the tonnage tax, increase of the countervailing charge and the extension of the tax exemption for hydrogen and electric cars) contains the following entry-into-force provisions:

section 13 (1). The law shall enter into force on the 1. January 2013, see. However, paragraph 2.

Paragraph 2-18. (Omitted).

Paragraph 19. There must by wine and fruit wine, etc. covered by the beer and wine duty Act § 3, paragraph 2, no. 1, as from 1st September. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or import, shall be paid a fee of DKK 5.06 per liter, and that of wine and fruit wine, etc. should be covered by beer and wine duty Act § 3, paragraph 2, no. 1, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or import, shall be paid a fee of 5.34 € per litre.

Paragraph 20. There must by wine and fruit wine, etc. covered by the beer and wine duty Act § 3, paragraph 2, no. 2, as from 1st September. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, is paid a levy on the 11.01 DKK per litre, and there must by wine and fruit wine, etc. covered by the beer and wine duty Act § 3, paragraph 2, no. 2, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, is paid a levy on 11.61 DKK per litre.

Paragraph 21. There must by wine and fruit wine, etc. covered by the beer and wine duty Act § 3, paragraph 2, no. 3, as from 1st September. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, is paid a levy on 14.74 DKK per litre, and there must by wine and fruit wine, etc. covered by the beer and wine duty Act § 3, paragraph 2, no. 3, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, is paid a levy on 15.55 DKK per litre.

Paragraph 22. To be of sparkling wine and fruit wine, etc. covered by the beer and wine duty Act section 3 (A), as from 1 January 2002. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 3.17 DKK per litre, and of sparkling wines and fruit wines, and more subject to beer and wine duty Act section 3 (A), as from 1 January 2002. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 3.35 € per litre.

Paragraph 23. To be of malt based alcopops covered by beer and wine duty Act § 3 (B), no. 1, as from 1st September. July 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 8.73 € per liter, and that of malt based alcopops must fall within the scope of the beer and wine duty Act § 3 (B), no. 1, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 9.38 € per litre.

Paragraph 24. To be of malt based alcopops covered by beer and wine duty Act § 3 (B), no. 2, as from 1st September. July 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 15.19 € per liter, and that of malt based alcopops must fall within the scope of the beer and wine duty Act § 3 (B), no. 2, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 16.39 € per litre.

Paragraph 25. There must by wine-based alcopops covered by beer and wine duty Act § 3 C, nr. 1, as from 1st September. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 6.76 DKK per litre, and of wine-based alcopops covered by beer and wine duty Act § 3 C, nr. 1, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 7.13 DKK per litre.

Paragraph 26. There must by wine-based alcopops covered by beer and wine duty Act § 3 C, nr. 2, as from 1st September. January 2013, up to and including the 31. December 2014 dispensed for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 10.90 € per liter, and that of wine-based alcopops must fall within the scope of the beer and wine duty Act § 3 C, nr. 2, as from 1st September. January 2015, up to and including the 31. December 2017 shall be supplied for consumption from approved warehousekeepers are declared for customs clearance or imported, are paid an additional levy on 11.50 € per litre.

Paragraph 27-55. (Omitted).

The Danish Ministry of taxation, the 26. August 2013 P.M.V. Sevan/Jeanette Rose Hansen Official notes 1) Act contains provisions that implement elements of Council Directive 92/83/EEC of 19. October 1992 on the harmonisation of excise duties on alcohol and alcoholic beverages, the official journal of the European communities, 1992, nr. L 316, p. 21, Council Directive 92/84/EEC of 19. October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages, the official journal of the European communities, 1992, nr. L 316, p. 29, and Council Directive 2008/118/EC of 16. December 2008 on the General arrangements for excise duty and repealing Directive 1992/12/EEC, Official Journal of the European Union 2009, nr. L 9, page 12.

2) § 3, paragraph 2, in this drawing effect from 1st September. January 2018, see. section 13 (3) of law No. 924 of 18. September 2012. The charge from the 1. January 2013 to 31 December 2006. December 2017 is contained in section 13, paragraphs 19-21 of law No. 924 of 18. September 2012, which is printed before these notes.

3) section 3 (A), has in this drawing effect from 1st September. January 2018, see. section 13 (3) of law No. 924 of 18. September 2012. The additional levy from the 1. January 2013 to 31 December 2006. December 2017 is contained in section 13, paragraph 22, of the lov nr. 924 of 18. September 2012, which is printed before these notes.

4) § 3 (B), are in this drawing effect from 1st September. January 2018, see. section 13 (3) of law No. 924 of 18. September 2012. The additional levy from the 1. January 2013 to 31 December 2006. December 2017 is contained in section 13, paragraphs 23 and 24 of law No. 924 of 18. September 2012, which is printed before these notes.

5) section 3 (C), have in this drawing effect from 1st September. January 2018, see. section 13 (3) of law No. 924 of 18. September 2012. The additional levy from the 1. January 2013 to 31 December 2006. December 2017 is contained in section 13, paragraphs 25 and 26 of law No. 924 of 18. September 2012, which is printed before these notes.

6) businesses must regardless of section 14 (3) of the beer and wine duty act as amended by section 4, nr. 2 of law No. 1361 of 8. December 2010, keep accounting material in the form of accompanying documents issued before section 4, nr. 2, will enter into force, in the 5 years after the end of the fiscal year in which the consignment note shall be issued, in accordance with article 3. section 11 (6) of law No. 1361 of 8. December 2010.