The Law On The Tax On Alcohol And Alcoholic Beverages

Original Language Title: Laki alkoholi- ja alkoholijuomaverosta

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In accordance with the decision of the Parliament, provides for: General provisions section 1 of Ethyl alcohol and alcoholic beverages shall be carried out in the State of alcohol and alcoholic beverage tax, as this is required by law.
L:lla is repealed on 3 December 2004/10.

Article 2 of this law shall apply to the products mentioned in the tax table.
This law does not apply to the alcohol Act (1143/94), as referred to in article 4 of the home.
This law shall not apply to products, which is a Member State of the community or one of the other in accordance with the provisions laid down by law or by the heavily methylated. The law does not apply to products which, in accordance with the provisions of the Member States of the provisions to be adopted by or, to put it mildly denatured and which will be used for purposes other than the enjoyment of the used in the manufacture of products.

section 3 of this law the following definitions shall apply: 1) alcohol drink beverage intended for direct human consumption, which contains more than 1.2% by volume of ethyl alcohol. the beer will be considered into potable alcohol, when it contains more than 0.5% by volume of ethyl alcohol. (11 April 1997/308) 2) beer malt 2203 of the customs tariff item within heading no 2206 of the drink and beer and non-alcoholic drink mix, with an alcohol content of more than 0.5% vol.;
3) wine from fermented cooked 2204 or 2205 of the customs tariff heading no alcoholic drinks with an alcohol content exceeding 1.2% vol. but not exceeding 15% vol., and which does not contain added ethyl alcohol. wine is also considered as one of the items mentioned in the alcohol made from fermented beverage with an alcohol content of more than 15% vol but not exceeding 18% vol., provided that it is made without any enrichment and does not contain added ethyl alcohol. (30.12.2003/1298) 3 (a)) other fermented alcoholic drink manufactured all other than those mentioned in paragraph 2 or 3 of the customs tariff heading 2204, 2205 or 2206 products, with an alcohol content exceeding 1.2% vol. but not exceeding 15% vol., and that do not contain added ethyl alcohol. other fermented spirit is also considered other than the above mentioned in paragraph 2 and 3 of the customs tariff heading 2204, 2205 or 2206 of alcoholic drinks with an alcohol content of more than 1.2% by volume but not more than 8.5% vol. and which contain added ethyl alcohol. (30.12.2003/1298) 4) intermediate customs tariff heading 2204, 2205 or 2206 of alcoholic drinks with an alcohol content of more than 1.2 but not more than 22% vol. and which is not a beer, wine or other fermented alcoholic; (30.12.2003/1298) 5) ethyl alcohol: (Friday, 17 December 2010/11) (a)) of heading no 2207 or 2208 of the customs tariff, a product with an alcoholic strength of more than 1.2% by volume of the product, even if said with the rest of the group is included in the customs tariff, a product;
(b) the customs tariff heading No 2204, 2205) or 2206 of drinks with an alcohol content of more than 22% vol.; and (c)) in the form of product either to drink alcohol or otherwise, with the exception of sweets, ice-cream and soft drinks in the Excise Tax Act (11/2010) soft drinks. (Friday, 17 December 2010/11)
The references in this article are the customs tariff headings of 19 October 1992 on the force the combined nomenclature of the European communities. (30.12.2003/1298)

The criteria for the imposition of tax under section 4 of the alcohol and an alcoholic beverage tax must be carried out according to the tax table in the annex. Tax be imposed on the product on the basis of the amount of ethyl alcohol or drinking.

section 5, which will bring to Finland with him, for his own use in the law of taxation of excise duties on alcoholic drinks more than (182/2010) verottomaksi, is required to perform for an alcoholic beverage tax, as this is required by law. A regulation is necessary in order to adjust the amounts of the tax juomalajikohtaisesti. (Friday, 17 December 2010/11)
What the above in subparagraph (1) shall apply also to the fact that here you receive from outside the community, other than for commercial purposes provided alcoholic beverages to include broadcast.

section 6 of the taxable person shall notify the taxable profit for the taxation of the alcohol content of 0.1% expressed as a percentage of the volume of the unit over the degree of contribution taken into consideration. If not more than 5.5% by volume of alcohol, the actual alcoholic strength by volume of the batch that contains the declared is found to exceed the taxable for tax purposes the amount indicated at least 0.5 of a percentage point, the tax is levied on actual and not on the basis of the declared alcohol content. In the case of the other products in the limit is 1% of the unit.
The alcohol content is determined at a temperature of + 20 ° c.

section 7 section 7 is repealed by L:lla on 3 December 2004/10. (December 3, 2004/1039)

Exemption from value added tax under section 8 of the Tax are, in addition to the Excise Tax Act provides: 1) products which are used for the products referred to in this law, or sweets, ice-cream and soft drinks in the Excise Tax Act for the manufacture of soft drinks; (Friday, 17 December 2010/11) 2) products, which will be delivered in the case referred to in the law on alcohol;
3) products, delivered to the referred to in the law on alcohol quality control;
4) flavouring substances contained in the products, to be used for food or a maximum of 1.2% by volume of ethyl alcohol for the manufacture of beverages;
5) products, which are contained in the medicine Act (395/87) to medicinal products; (c 248/1541) 6) products, which are contained in such foods, of an alcoholic strength by volume not exceeding 8.5 litres of pure alcohol/100 kilograms of chocolate or 5 litres of pure alcohol/100 kilograms of other food; as well as (c 248/1541) 7) products, which are included in the erityisvalmisteasetuksessa to the erityisvalmisteisiin (349/89). (c 248/1541)
Tax exempt are also the wines and intermediate products, which Evangelical Lutheran Church or religion, in accordance with the laws of the registered religious communities under the conditions laid down in the regulation, more specifically, the use of ehtoollisviininä.

Miscellaneous provisions article 9 (10.4.2015/383) If a taxable person to submit a reliable proof that the beer has been produced legally and economically independent of any other brewery, which works with physically separate from other breweries and does not operate under licence, and which in the course of a calendar year shall not exceed 15 000 000 litres of beer produced by the amount of beer, an alcoholic beverage taxes, carry out: 1) 50% in so far as the amount of beer produced by the brewery, in the course of a calendar year shall not exceed 500 000 litres;
2) 30% to the extent that the amount of beer produced by the brewery, in the course of a calendar year is more than 500, 000 but not more than 3 000 000 litres;
3) 20%, in so far as the quantity of beer produced by the brewery, in the course of a calendar year is more than 3 000 000 or more but not more than 5 500 000 litres;
4) 10% in so far as the quantity of beer produced by the brewery, during the calendar year is over 10 000 000 5 500 000 or more but not more than liters.
Vähittäismyyntipäällyksiin beer packaging shall not be taken into account for the calculation of the quantities of production referred to in subparagraph (1).
If two or more of the components as referred to in sub-section 1 brewery to engage each other in productive or operational cooperation, it is not considered that there is a legal or financial dependency. Tuotannolliseksi and operational cooperation, it is considered necessary in the manufacture of beer, raw materials and supplies, as well as in beer packaging, marketing and distribution. For the purposes of this subsection shall be subject, however, is that the total quantity of beer produced by the brewery in the course of a calendar year does not exceed 15 000 000 litres.
L:lla 383/2015 amended section 9 shall enter into force on the 1.5.2015. The previous wording is: section 9 (19.6.1997/571) If a taxable person to submit a reliable proof that the beer has been produced legally and economically independent of any other companies in the same industry in the company, which in the course of a calendar year to a maximum of 10 000 000 litres of beer produced by the amount of alcoholic beverage taxes, beer run: (Friday, 17 December 2010/11) 1) by 50%, in so far as that produced by the company in the course of a calendar year do not exceed 200 000 litres of beer;
2) 30% to the extent that the amount of beer produced by the company in the course of a calendar year is more than 200 000 or more but not more than 3 000 000 litres;
3) 20%, in so far as the amount of beer produced by the company in the course of a calendar year is more than 3 000 000 or more but not more than 5 500 000 litres;
4) 10% in so far as the amount of beer produced by the company during the calendar year is over 10 000 000 5 500 000 or more but not more than liters.
(30.12.2003/1298) Vähittäismyyntipäällyksiin beer packaging shall not be taken into account for the calculation of the quantities of production referred to in subparagraph (1).
If the two companies referred to in subparagraph (1) or more of such a company engaged with each other in productive or operational cooperation, it is not considered significant, that the companies have a legal or financial dependency. Tuotannolliseksi and operational cooperation, it is considered necessary in the manufacture of beer, raw materials and supplies, as well as in beer packaging, marketing and distribution. For the purposes of this subsection shall be subject, however, is that the total number of enterprises in the course of a calendar year to a maximum of 10 000 000 litres of beer is produced. (30.12.2003/1298) section 10 of the


Unless otherwise provided for in this law, the tax on alcohol and alcoholic beverage tax obligation and the reasons for the imposition of the tax, as well as other tax law is in force, or by virtue of what excise duty.

Article 11, when the Parliament is to amend the laws of the State of the presentation of this Council has the right to determine that the products are subject to tax in accordance with the presentation.
If the tax is greater than the tax, since the difference between the customs duty fixed in the amount corresponding to the taxable person must be returned to the application. (21.12.2012 read/967)
L:lla 967/2012 modified 2 came into force on 1 January 2013. The previous wording of is: If the tax is greater than the tax, taxation of the supplying circuit subsequently confirmed to the Chamber of Commerce to the difference between the amount corresponding to the Customs upon application by the taxable person is to be returned.

More detailed provisions on the implementation of article 12 of this law shall be adopted, where necessary, regulation.

section 13 of this law shall enter into force at the time of the decreed.
This Act repeals the alcoholic beverage Tax Act of 28 June 1994 (532/94).
Before the entry into force of this law may be to take the measures needed to implement the law.

section 14 if any alcoholic beverages, which is before the entry into force of this law the tax paid to the alcoholic drink or soft drink tax, excise tax, pursuant to the decisions adopted pursuant to the law or to move to the inland waterway, the authorized warehousekeeper of a tax warehouse, a taxable person can call the tax corresponding to the reduction in the deductible do.
The appendix to the TAX TABLE in ethyl alcohol, the actual alcoholic strength by volume of the product group as a percentage of the tax on Beer to more than 0.5 or more but not exceeding 2.8 11.
8.00 euro cents per liter of ethyl alcohol – more than 2.8 cm 12.
32.05 cents cent per litre of wine and other fermented made from ethyl alcohol and alcoholic beverages-more than 1.2 or more but not exceeding 2.8 21.
22.00 cents per litre ready to drink-more than 2.8 or more but not more than 5.5 22.
169.00 cents per litre ready to drink-more than 5.5 and not more than 8 23.
241.00 cents per litre ready to drink-more than 8 but not more than 15 24.
339.00 cents per litre ready to drink the wines – over 15 but not more than 18 25.
339.00 cents per litre ready to drink products-more than 1.2 or more but not more than 15 31.
411.00 cents per litre ready to drink – over 15 but not more than 22 32.
670.00 cents per litre ready to drink ethyl alcohol products covered by CN code 2208:-more than 1.2 or more but not exceeding 2.8 41.
8.00 euro cents per liter of ethyl alcohol – more than 2.8 cm 45.
45.55 cents cents per liter of ethyl alcohol Other 46.
45.55 cents cents per liter of ethyl alcohol L:lla 1083/2013 1.1.2014 amended annex came into force. The previous wording: annex to the TAX TABLE in ethyl alcohol, the actual alcoholic strength by volume of the product group as a percentage of the tax on Beer to more than 0.5 or more but not exceeding 2.8 11.
4.00 cents cents per liter of ethyl alcohol – more than 2.8 12.
29.90 cents cent per litre of wine and other fermented made from ethyl alcohol and alcoholic beverages-more than 1.2 or more but not exceeding 2.8 21.
11.00 cents per litre ready to drink-more than 2.8 or more but not more than 5.5 22.
159.00 cents per litre ready to drink-more than 5.5 and not more than 8 23.
224.00 cents per litre ready to drink-more than 8 but not more than 15 24.
a spirit drink 312.00 cents per litre of finished Wines – over 15 but not more than 18 25.
312.00 cents per litre ready to drink products-more than 1.2 or more but not more than 15 31.
379.00 cents per litre ready to drink – over 15 but not more than 22 32.
625.00 cents per litre ready to drink ethyl alcohol products covered by CN code 2208:-more than 1.2 or more but not exceeding 2.8 41.
4.00 cents cents per liter of ethyl alcohol – more than 2.8 45.
43.40 cents cents per liter of ethyl alcohol Other 46.
43.40 cents cents per liter of ethyl alcohol THEY 237/90/94 94, Staub, Council Directive 92/83/EEC; OJ No l L 316, 31.10.1992, p. 21, 92/84/EEC; OJ No l L 316, 31.10.1992, p. 29 acts entry into force and application in time: c 248/1540: this law shall enter into force on 1 January 1996.
THEY 156/95, Staub 43/95, c 248 141/95/1541 EV: this law shall enter into force on 1 January 1996.
THEY 186/95, Staub 44/95, 140/95 of 11 April 1997 EV/308: this law shall enter into force on 1 May 1997.
3/2/1997, 1997, Shub EV 15/1997 19.6.1997/571: this law shall enter into force on 1 July 1997.
The law will apply to the beer, which has been released for consumption, or by the authorized warehousekeeper of dispatch from a tax warehouse to be registered or non-registered trader has received since the entry into force of the law.
THEY 65/1997, Staub 10/1997, EV 77/1997, 21.11.1997/1026: this law shall enter into force on 1 January 1998.
THEY'RE 105/1997, Staub 15/1997, EV 132/1997, Council Directive 92/83/EEC; OJ No l L 316, 31.10.1992, p. 21.0, Council Directive 92/84/EEC; OJ No l L 316, 31.10.1992, p. 29.0, Council Directive 96/99/EC; OJ No l L 8, 11.1.1997, p. 12 of 26 October 2001/921: this law shall enter into force on 1 January 2002.
THEY 91/2001 12/2001, Staub, EV 101/2001 30.12.2003/1298: this law shall enter into force on 1 March 2004.
THEY'RE 80/2003 31/2003, Staub, EV 77/2003, Council Directive 92/83/EEC (31992L0083); OJ No l L 316, 31.10.1992, p. 21, Council Directive 92/84/EEC (31992L0084); OJ No l L 316, 31.10.1992, p. 29 December 3/10: this law shall enter into force on 1 January 2005.
THEY 149/2004 23/2004, Staub, EV 164/2004 7 December 2007/1174: this law shall enter into force on 1 January 2008.
THEY'RE 60/2007, Staub 16/2007, EV 86/2007, 30 December 2008/1080: this law shall enter into force on 1 January 2009.
THEY 202/2008, Staub, EV 200/29/2008 2008, Council Directive 92/84/EEC (31992L0084); OJ No l L 316, 31.10.1992, p. 29 (ssss)/6: this law shall enter into force on 1 October 2009.
70/2009 2009-10, Staub, EV 100/2009, Council Directive 92/84/EEC (31992L0084); OJ No l L 316, 31.10.1992, p. 29 on 17 December 2010/11: this law shall enter into force on 1 January 2011.
THEY are 148/2010, Staub 39/2010, EV 189/2010 on 9 December 2011/1235: this law shall enter into force on 1 January 2012.
THEY'RE 54/13/2011 2011, Staub, EV 62/2011 21.12.2012 read/967: this law shall enter into force on 1 January 2013.
THEY HaVM 21/145/2012, 2012, EV 150/2012 20.12.2013/1083: this law shall enter into force on 1 January 2014.
THEY 151/2013, Staub 27/18/2013, 2013, StVL EV 163/13 10.4.2015/383: this law shall enter into force on 1 may 2015.
The law shall be applicable as from 1 January 2015. Customs returns to a taxable person for the year 2015 before the entry into force of the law too much of the tax.
THEY 352/2014, Staub 43/2014, EV 321/2014

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