Regulation on the procedure for calculating the net additional income of the alkopopp tax (Alkopopsteuerverordnung-AlkopopStV) levied under the Alkopopsteuergesetz (Alkopopsteuerverordnung-AlkopopStV)Non-official Table of Contents
Date of expiry: 01.11.2004
" AlkopopTax Regulation of 1. November 2004 (BGBl. I p. 2711) "
(+ + + text evidence from: 10.11.2004 + + +)unofficial table of contents
On the basis of § 4 sentence 3 of the Alkopopsteuergesetz of 23. July 2004 (BGBl. I p. 1857) decrees the Federal Government: Non-official table of contents
§ 1 Calculation of net additional income of the Alkopoptax
(1) Net increase 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 the cash intake in the preceding financial year shall be without the additional tax benefits in accordance with § 3 (4) of the tax code.(3) For the calculation of the reduction in the tax on spirits resulting from the introduction of the alkopops tax, an annual quantity of alkopops before the introduction of the alkopopper tax of 45.000 hectolitres of pure alcohol (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 preceding financial year shall be based on the provisions of Section 131 (1) of the Act on the monopoly of the Branntweinmonopol. Non-official table of contents
§ 2 Accounting of the difference between nominal and actual net increase as well as between target and actual expenditures for
(1) In the drawing up of the budget, the amount of the net surplus of the alkopopper tax shall be calculated in accordance with the calculation procedure laid down in § 1 on the basis of the estimated consumption quantity of Alopops, taking account of paragraph 2.(2) The difference between the rate of a financial year and the actual net increase as determined in accordance with Article 1 for this financial year, and the difference between the maximum rate of a financial year and the actual expenditure of the financial year Federal Center for Health Education for measures of addiction prevention (§ 4 sentence 1 of the Alkopopsteuergesetz) are charged with the Sollansatz für das überNext fiscal year. Non-official table of contents
§ 3 Entry into force
This Regulation enters into force the day after the announcement.