Regulation on the procedure for calculating the net increase in the amount of the alkopopp tax levied in accordance with the Alkopoptaxation Act (Alkopopsteuerverordnung-AlkopopStV)

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AlkopopStV

Date of completion: 01.11.2004

Full quote:

" Alkopopsteuerverordnung vom 1. November 2004 (BGBl. 2711) "

Footnote

(+ + + Text evidence from: 10.11.2004 + + +) 

  

Unofficial table of contents

Input formula

On the basis of § 4 sentence 3 of the Alkopopsteuergesetz of 23 July 2004 (BGBl. I p. 1857), the Federal Government decrees: Unofficial table of contents

§ 1 Calculation of net income of the Alkopoptax

(1) The net increase in the amount of the alkopopper tax is to be determined at the end of each financial year. It follows from the difference between the rise of the alkopoptax and the reduction in the tax on spirits resulting from the introduction of the alkopopper tax (§ 4 sentence 2 of the Alkopoptaxation Act). (2) The rise of the Alkopoptax (3) For the calculation of the reduction in the tax on spirits, which is due to the introduction of the alkopopper tax, the amount of the income tax is calculated in the preceding financial year without the tax benefits. , an annual consumption of alcopops before the introduction of the An alkopopper tax of 45,000 hectolitres of pure alcohol is to be assumed (previous consumption quantity). The reduction in the tax on spirits is calculated as a result of the difference between the tax on spirits for the quantity of alcohol used to date and the tax on spirits for the alcohol quantity of alkopops which has been taxed in the past financial year. In this connection, the tax rate applicable in the past financial year shall be based on the provisions of Section 131 (1) of the Act on the monopoly of the Branntweinmonopol. Unofficial table of contents

§ 2 Accounting of the difference between nominal and actual net increase as well as between target and actual expenditure for addiction prevention measures

(1) In the establishment of the budget, the amount of the net increase of the alkopopper tax shall be calculated in accordance with the calculation procedure in accordance with § 1 on the basis of the estimated consumption quantity of alopops and taking into account of paragraph 2. (2) The difference between the rate of a financial year and the actual net increase determined in accordance with Article 1 for that financial year, and the difference between the maximum rate of a financial year and the actual amount of the budget year. Expenditure of the Federal Centre for Health Education for Measures the prevention of addiction (§ 4 sentence 1 of the Alkopopsteuergesetz) shall be charged with the solo rate for the next financial year. Unofficial table of contents

§ 3 Entry into force

This Regulation shall enter into force on the day following the date of delivery.