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 imposition of a special tax on alcoholic sweet drinks (Alkopops) for the protection of young people (Alkopopsteuergesetz-AlkopopStG)

Non-official table of contents

AlkopopStG

Date of delivery: 23.07.2004

Full quote:

" Alkopopsteuergesetz vom 23. July 2004 (BGBl. I p. 1857), which is defined by Article 6 of the Law of 21. December 2010 (BGBl. I p. 2221) "

:Modified by Art. 6 G v. 21.12.2010 I 2221

For details, see the menu under Notes

Footnote

(+ + + Text evidence from: 1.7.2004 + + +)

The G was referred to as Article 1 of the G v. 23.7.2004 I decided in 1857 by the Bundestag. It's gem. Article 5 (1) of this Act entered into force on 1 July 2004. Non-official table of contents

§ 1 Tax subject, tax subject

(1) Alcohol-containing sweet drinks (alcopops) are subject to a control area of a Special tax for the protection of young people (Alkopopsteuer). Tax territory is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland. The Alkopoptax is a excise duty within the meaning of the tax code.(2) Alkopops for the purposes of this law are beverages
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also in frozen form-, the
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from a mixture of beverages with an alcohol content of 1.2% vol or less or fermented beverages with an alcohol content of more than 1,2% vol with products according to § 130 Section 1 of the Law on Alcohol Monopoly,
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has an alcohol content of more than 1,2% vol but less than 10% vol,
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drinkable mixed in ready for sale, closed containers are bottled, and
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as Products according to § 130 (1) of the Law on the Alcohol Monopoly are subject to the tax on spirits.
(3) As alkopops are also industrially prepared mixture components of beverages as referred to in paragraph 2, which are packaged in a common packaging are included. Non-official table of contents

§ 2 Tax Rate

The tax is measured according to the amount of alcohol contained in the alkopop. It is for a hectolitre of pure alcohol, measured at a temperature of 20 °C: 5 550 Euro. Non-official table of contents

§ 3 Taxation, Tax Procedure

(1) For the production, processing, processing, storage, and transport of alcopops under tax suspension, for the formation of the alkopoptax and the date which is decisive for their assessment, for the person of the tax debtor, for the due date, the erasures, the re-collection, the tax exemptions and the Subject to the provisions of paragraph 2, tax relief and the tax procedure shall be subject to the provisions relating to the tax on spirits, in accordance with the second part of the Act on the monopoly of spirits and the implementing rules adopted in that regard.(2) For intra-Community traffic with alcopops and for the export of alcopops from the tax territory of other Member States, the rules applicable to the coffee tax in accordance with the Coffee Control Act and the relevant provisions of this Regulation shall apply. Implementing rules. The first sentence shall also apply to carriage under suspension of excise duty in the tax territory where the alcohol contained in the alkopops is in the free circulation of the tax. Non-official table of contents

§ 4 Use of income, income distribution

The net increase from the alkopopper tax is to finance Use measures to prevent addiction from the Federal Centre for Health Education. The net increase in the amount of the alkopopper tax is derived from the difference between the rise of the alkopoptax and the reduction in the tax on spirits, which result from the introduction of the alkopoptax. The Federal Government is authorized to regulate the procedure for the calculation of the net multi-income by means of a regulation. Non-official table of contents

§ 5 Federal Government Report on the Impacts of the Law

The Federal Government reports to the German Bundestag to 1. July 2005 on the impact of the law on the alcohol consumption of young people under the age of 18 years, as well as the market development of alcopops and comparable drinks.