Regulation On The Procedure For The Calculation Of The Net More Revenue, The Alkopopsteuer Collected Under The Alkopopsteuergesetz
Original Language Title: Verordnung über das Verfahren zur Berechnung des Netto-Mehraufkommens der nach dem Alkopopsteuergesetz erhobenen Alkopopsteuer
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Regulation on the procedure for the calculation of the net more revenue of collected under the Alkopopsteuergesetz, the Alkopopsteuer (Alkopopsteuerverordnung - AlkopopStV) AlkopopStV Ausfertigung date: 01.11.2004 full quotation: "Alkopopsteuerverordnung by November 1, 2004 (BGBl. I S. 2711)" footnote (+++ text detection from: 10.11.2004 +++) input formula on the basis of 4 sentence 3 of the Alkopopsteuergesetzes of 23 July 2004 (Federal Law Gazette I p. 1857) ordered the Federal Government: § 1 calculation of net additional revenue of Alkopopsteuer (1) is the net excess volume of the Alkopopsteuer to determine at the end of a financial year. It 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 (§ 4 sentence 2 of the Alkopopsteuergesetzes).
(2) the emergence of the Alkopopsteuer is the Fund-moderate intake in the past fiscal year without the tax benefits according to § 3 par. 4 of the tax code.
(3) for the calculation of the revenue when the liquor tax, arising from the introduction of the Alkopopsteuer, is to assume an annual consumption of alcopops, before the introduction of the Alkopopsteuer (current consumption) by 45,000 hectolitres of pure alcohol. The liquor tax revenue shortfalls are determined from the difference between the liquor tax for the previous consumption level and the liquor tax for the amount of alcohol duty in the budget year of alcopops. This is the liquor tax rate applicable in the financial year according to § 131 (1) of the Act on the spirits monopoly to be based.
§ 2 settlement of the difference between the nominal and is net more revenue, as well as between the nominal and is spending on addiction prevention measures (1) when the budget was established the target approach for the net additional volume of Alkopopsteuer according to the calculation method according to article 1 on the basis of the estimated consumption of alcopops and taking into account paragraph 2 is estimated.
(2) the difference between the nominal approach of a financial year and the is net more volume for this financial year referred to in paragraph 1, as well as the difference between the nominal approach of a financial year and the actual expenditure of the Federal Centre for health education measures of the prevention of drug dependence (§ 4, sentence 1 of the Alkopopsteuergesetzes) will be charged respectively with the reference approach for the next financial year.
Article 3 entry into force this regulation enter into force on the day after the announcement.
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