Act On The Levying Of A Special Tax On Alcoholic Drinks (Alcopop) On The Protection Of Young People

Original Language Title: Gesetz über die Erhebung einer Sondersteuer auf alkoholhaltige Süßgetränke (Alkopops) zum Schutz junger Menschen

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Act on the levying of a special tax on alcoholic drinks (alcopop) on the protection of young people (Alkopopsteuergesetz - AlkopopStG) AlkopopStG Ausfertigung date: 23.07.2004 full quotation: "Alkopopsteuergesetz of 23 July 2004 (BGBl. I S. 1857), by article 6 of the law of December 21, 2010 (BGBl. I S. 2221) is changed" stand: amended by art. 6 G v. 21.12.2010 I 2221 for details on the stand number you see in the menu see remarks footnote (+++ text detection from) : 1.7.2004 +++) the G was decided as article 1 of the G v. 23.7.2004 I in 1857 by the Bundestag. It is accordance with art. 5 para 1 of this G on the 1.7.2004 entered into force.

Article 1 (1) alcoholic drinks (alcopop) are subject to tax area, subject to tax in the tax area of a special tax on the protection of young people (Alkopopsteuer). Tax area is the area of the Federal Republic of Germany without the territory of Büsingen and the island of Heligoland. The Alkopopsteuer is a consumption tax within the meaning of the tax code.
(2) ' alcopops ' within the meaning of this law are drinks - also available in frozen form -, the - a mixture of drinks with an alcohol content of 1.2% vol or less or fermented beverages with an alcohol content exceeding 1.2% vol with products according to section 130 (1) of the Act on the spirits monopoly consist, - an alcoholic strength by volume exceeding 1.2% vol, but exhibit less than 10% vol. that are packaged in sealed containers ready for sale - ready to drink mixed and – as products are subject to section 130, para 1 of the spirits monopoly of the Liquor Tax Act to.
(3) industrially prepared mixture components of beverages referred to in paragraph 2, that are included in a packing apply as ' alcopops '.

§ 2 tax rate the tax is calculated according to the amount of alcohol contained in the alcopop. It is for a hectolitres of pure alcohol, measured at a temperature of 20º C: 5 550 euros.

Section 3 taxation, tax procedure (1) for manufacturing, processing or processing, storage and transportation of alcopops under tax suspension, for the emergence of the Alkopopsteuer and the time that is decisive for their design for the person of the tax debtor, for the due date, the void, the post-clearance recovery, tax exemptions and the tax reliefs and the tax procedures subject to paragraph 2 regulations apply for the liquor tax after the second part of the spirits monopoly law as well as the detailed rules implementing mutatis mutandis.
(2) for the intra-Community transport with ' alcopops ', as well as for the export of alcopops from the tax jurisdiction over other Member States they apply the coffee tax law, as well as the implementing rules implementing mutatis mutandis provisions for the control of coffee after. Sentence 1 applies also to movements under suspension of excise in the tax area as far as located in tax free circulation of spirits under the ' alcopops '.

§ 4 volume usage, distribution of volume of is the net more revenue from the Alkopopsteuer to use for the financing of measures for addiction prevention of the Federal Centre for health education. The net additional volume of the Alkopopsteuer arises from the difference between the emergence of the Alkopopsteuer and the loss of revenue at the liquor tax, arising from the introduction of the Alkopopsteuer. The Federal Government is entitled to regulate the procedure for the calculation of the net more revenue by regulation.

§ 5 report of the Federal Government on the impact of the Act the Federal Government reported the German Bundestag as at 1 July 2005 on the impact of the law on alcohol consumption by young people under the age of 18, as well as the development of the market of alcopops and similar beverages.