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Beer Tax Law

Original Language Title: Biersteuergesetz

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Beer Tax Act (BierStG)

Unofficial table of contents

BierStG

Date of completion: 15.07.2009

Full quote:

" Biersteuergesetz vom 15. Juli 2009 (BGBl. I p. 1870, 1908), which is defined by Article 1 of the Law of 16 June 2011 (BGBl. 1090).

Status: Amended by Art. 1 G v. 16.6.2011 I 1090

For more details, please refer to the menu under Notes

Footnote 

(+ + + Text proof: 1.4.2010 + + +)
The G was decided by the Bundestag as Art. 4 of the G v. 15.7.2009 I 1870 with the consent of the Bundesrat. It occurs gem. Article 10 (1) of this Act entered into force on 1 April 2010. § 8 (3), § 9 (3), § 18 (5), § 20 (8), § 24 (3), § 25 (4), § § 28 and 29 are in accordance with § § § 25 (4). Article 10 (3) (4) entered into force on 22.7.2009. Unofficial table of contents

Content Summary

Section 1General provisions
§ 1 Tax territory, tax subject
§ 2 Tax rate
§ 3 Other definitions
Section 2Tax suspension and taxation
§ 4 Tax Camp
§ 5 Tax warehouse owner
§ 6 Registered recipients
§ 7 Registered consigners
§ 8 Beneficiaries
§ 9 Promotions (General)
§ 10 Transport operations in the tax area
§ 11 Transport from others, to others or through other Member States
§ 12 Export
§ 13 Irregularities during transport
§ 14 Tax avoidance, tax debtor
§ 15 Tax declaration, tax declaration, due date
Section 3Imports of beer
Third countries or third countries
§ 16 Import
§ 17 Irregularities in the non-renewal customs procedure
§ 18 Tax avoidance, tax debtor
Section 4Transport and taxation
of beer of the tax law
free movement of other Member States
§ 19 Acquisition by private persons
§ 20 Reference and possession for commercial purposes
Section 21 Mail order
Section 22 Irregularities during the carriage of beer of non-taxable transport of other Member States
Section 5Tax concessions
Section 23 Tax exemptions
Section 23a Users
§ 24 Tax relief in the tax area
Section 25 Tax relief in the transport of beer from non-taxable transport to other Member States
Section 6Tax supervision,
Business Statistics, appropriations
Section 26 Tax supervision
§ 27 Business Statistics
§ 28 Special appropriations
§ 29 Implementation
Section 7Final provisions
§ 30 Irregularities
Section 31 Transitional provisions

Section 1
General provisions

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§ 1 Tax subject, tax subject

(1) Beer is subject to beer tax in the tax area. Tax territory is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Helgoland. The beer tax is a excise duty in the sense of the tax order. (2) Beer in the sense of this law are
1.
the products of heading No 2203 of the Combined Nomenclature,
2.
Mixtures of beer in the meaning of point 1 with non-alcoholic beverages to be assigned to heading No 2206 of the Combined Nomenclature.
(3) Combined nomenclature within the meaning of this Act is the nomenclature of goods referred to in Article 1 of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 327, 31.12.1987, p. 1). OJ L 256, 7.9.1987, p. 1, L 341, 3.12.1987, p. 38, L 378, 31.12.1987, p. 120, L 130, 26.5.1988, p. 42), in the 19. The text, as amended, and of the legislation adopted until that date for the implementation of Regulation (EEC) No 2658/87. Unofficial table of contents

§ 2 Tax Tariff

(1) Beer is classified according to degree Plato in control classes. Degree Plato is the root wort content of beer in grams per 100 grams of beer, as calculated according to the large Ballingschen formula from the alcohol and extract content present in the beer; fractions of a degree (fractional digits) remain disregarded. The beer tax for one hectolitre (hl) beer amounts to EUR 0.787 per degree Plato. (2) By way of derogation from paragraph 1, the tax rate for beer produced in the brewing process from independent breweries with a total annual production of less than 200 000 hectolitres of beer in stages from 1 000 to 1 000 hl
1.
to 84.0 per cent for an annual production of 40 000 hl,
2.
to 78.4 per cent for an annual production of 20 000 hl,
3.
to 67.2 per cent for an annual production of 10 000 hl,
4.
to 56.0 per cent for an annual production of 5 000 hl.
With the exception of the level between 5 000 and 6 000 hl, the stages begin to rise with the full thousand. The level between 5 000 and 6 000 hl starts with the 5 000 hectolitres of annual production. Up to and including 5 000 hl, the reduced tax rate of 56% remains unchanged. The tax rates are calculated on four decimal places, the tax amounts per hectolitre of beer to two decimal places. The total annual production of a brewery shall be the whole of the beer produced in the brewing process (including the licensee) for which the tax has been incurred in the course of a calendar year, plus the tax from the brewery under suspension of tax , as well as the tax-free or used and the quantities used in the brewery for the manufacture of beer in the meaning of Article 1 (2) (2), less the quantities returned to the brewery during that period. Year-on-year production is the total annual production without the quantities of beer brewed in licence or used for the production of beer in the meaning of § 1 (2) (2). The quantities of beer used for the production of beer as referred to in Article 1 (2) (2) shall be calculated on the basis of the shares in the brewery at the time of the removal of the beer. (3) A brewery shall be deemed to be independent, and the brewery shall be deemed to be independent. is economically independent of another brewery, uses operating rooms that are spatially separated from other breweries and does not brew beer under licence. However, the brew under licence is not harmful to the application of a reduced rate if:
1.
the production of licences is less than half of the total annual production,
2.
the licence production shall be taxed at the rate referred to in paragraph 1; and
3.
the total annual production does not exceed 200 000 hl.
(4) Breweries dependent on each other, which together do not exceed a total annual production of 200 000 hl, shall be considered to be a brewery for the application of the reduced rate of duty. (5) If the beer is produced in the tax area, the breweries shall be subject to the following conditions: Tax reduction under paragraphs 2 to 4 only for the proprietor of the producing brewery as a tax debtor. If beer is supplied to a foreign independent brewery with a total annual production of less than 200 000 hl in the tax area, the corresponding tax reduction shall apply to the respective tax debtor. Unofficial table of contents

§ 3 Other definitions

In the sense of this law is or are
1.
System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12.), as amended;
2.
-tax suspension procedures: controlled procedures in which the production, processing, processing or storage in tax warehouses and the transport of beer are carried out in an uncontrolled way;
3.
Free circulation: neither a tax suspension procedure nor a customs non-renewal procedure (Article 16 (2));
4.
Excise territory of the European Community: the territory in which the system Directive applies;
5.
Other Member States: the excise territory of the European Community without the tax territory;
6.
Third areas: the areas outside the European Community's excise territory but which belong to the customs territory of the Community;
7.
Third countries: the areas outside the European Community's excise territory and which are not part of the customs territory of the Community;
8.
Customs territory of the Community: the territory referred to in Article 3 of the Code;
9.
Place of importation:
a)
in the case of the entry from third countries, the place where the beer, when released for free circulation, is in accordance with Article 79 of the Code;
b)
at the entrance to third areas, the place where the beer is to be conserved in accordance with Article 40 of the Code;
10.
Customs code: Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. OJ L 302, 19.10.1992, p. 1, L 79, 1.4.1993, p. 84, L 97, 18.4.1996, p. 38), as last amended by Regulation (EC) No 1791/2006 (OJ No L 302, 15.11.2006, p. OJ L 363, 20.12.2006, p.
11.
Persons: natural and legal persons as well as associations of persons without their own legal personality.

Section 2
Tax suspension and taxation

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§ 4 Tax Camp

Tax warehouses are places where beer can be produced, processed or processed, stored, received, or dispatched in the brewing process or in any other way, under the control of the brewing process. Production is also the change in the quantity or the root wort content of the beer, if this changes the taxable basis. Unofficial table of contents

§ 5 Tax warehouse owner

(1) Tax warehousekeepers are persons who operate one or more tax warehouses. You need a permit. The permission is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are in accordance with the regulations. carry out commercial books and draw up annual accounts in good time. If there is evidence of a risk to the tax, the permit shall be from a security equal to the tax value of the beer which is likely to be released from the tax warehouse for two months in two months ' time. Dependent. Breweries which begin the production of beer for the first time shall indicate in their application the expected annual production. (2) permission shall be withdrawn if one of the conditions referred to in the third sentence of paragraph 1 is no longer satisfied. or a security is not provided. Permission may be revoked if the security provided is no longer sufficient. Unofficial table of contents

§ 6 Registered recipients

(1) Registered recipients are persons who have beer under tax suspension
1.
not only occasionally, or
2.
in individual cases
may be received on their holdings for commercial purposes if the beer has been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State. The reception by bodies of public law is the same for the reception for commercial purposes. (2) Registered recipients require a permit. It is granted on application under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the cases referred to in paragraph 1 (1), the authorisation shall be conditional on the security of the amount of the tax incurred during one month. In the cases referred to in paragraph 1 (2), the authorisation shall be subject to a security in the amount of the tax arising in the individual case and to a certain quantity, a single consignor and a certain period. The conditions set out in sentences 2, 3 and 4 of the first half-sentence shall not apply to the permission granted to a body governed by public law. (3) The authorization shall be revoked if any of the conditions set out in the second sentence of paragraph 2 no longer apply. is or is no longer sufficient for safety. Unofficial table of contents

§ 7 Registered consignor

(1) Registered consignor are persons who are allowed to send beer from the place of importation under tax suspension. (2) Registered consignor must be permitted to be registered. It is granted on application under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the case of promotions pursuant to Section 11 (1) (1), the permission shall be subject to the security provided for in Article 11 (2). (3) The permission shall be revoked if any of the conditions set out in the second sentence of paragraph 2 are no longer fulfilled. or security is no longer sufficient. Unofficial table of contents

§ 8 beneficiaries

(1) Beneficiaries who may receive beer under tax suspension in the tax territory shall be subject to the provisions of paragraph 2
1.
the foreign force and its civil entourage within the meaning of Article 1 of the Convention of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1961 II, p. 1183, 1190), as amended (NATO troop statute);
2.
International military headquarters established in the Federal Republic of Germany pursuant to Article 1 of the Protocol on the Status of International Military Headquarters established under the North Atlantic Treaty of 28 August 1952 (BGBl. 2000), as amended (Main Quarting Protocol) and Article 1 of the Convention of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of the Allied Powers, Europe, on the special Conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II p. 1997, 2009), as amended (Supplementary Agreement);
3.
Entities of the United States of America or of other Governments designated by the United States in the Federal Republic of Germany, in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the 15. The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended in each case;
4.
diplomatic missions and consular missions;
5.
the international bodies provided for in international conventions.
(2) A reception under tax suspension is only possible if the conditions for tax exemption are met
1.
in the case referred to in paragraph 1, point 1, in accordance with Article XI of the NATO troop statute and Articles 65 to 67 of the Additional Agreement of 3 August 1959, to the Agreement of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their Troops with regard to the foreign troops stationed in the Federal Republic of Germany (BGBl. 1961 II p. 1183, 1218), as amended, for the foreign force and its civil entourage;
2.
in the case referred to in paragraph 1, point 2, in accordance with Article XI of the NATO Staff Regulations and Article 15 of the Supplementary Agreement for the International Military Headquarters established in the Federal Republic of Germany;
3.
in the case referred to in point 3 of paragraph 1, in accordance with point 2 of Article III and in Articles IV to VI of the Agreement of 15 referred to in point 3 of paragraph 1. October 1954, for the United States of America or other governments designated by the United States in the Federal Republic of Germany;
4.
in the case referred to in paragraph 1 (4), in the form of reciprocity for diplomatic missions and consular posts;
5.
in the case referred to in paragraph 1, point 5, in accordance with the international conventions applicable to international bodies
and an exemption certificate (Article 13 of the System Directive). (3) The Federal Ministry of Finance is authorized, by means of a regulation without the consent of the Federal Council, to apply the procedure for the reception under tax suspension The exemption certificate for beneficiaries referred to in paragraph 1 shall be laid down in greater detail and, in order to simplify procedures for carriage under suspension of excise duty in the tax territory, other appropriate documents shall be admitted instead of a certificate of exemption. Unofficial table of contents

§ 9 Transport (General)

(1) In so far as no exceptions are provided for in this Act or in the legal regulations issued thereto, promotions shall be deemed to have been carried out under suspension of taxation only if it is carried out by means of an electronic administrative document referred to in Article 21 of the System Directive. (2) In addition, an exemption certificate is required for carriage under suspension of tax to beneficiaries within the meaning of Article 12 (1) of the System Directive. This applies to promotions under tax suspension to beneficiaries (§ 8), unless, in accordance with Section 8 (3), other documents have not been approved instead of the exemption certificate. (3) The Federal Ministry of Finance is authorized to , by means of a regulation without the consent of the Federal Council, the procedure for the transfer under suspension of tax, in accordance with Articles 21 to 31 of the System Directive and the regulations issued for that purpose, and the procedure for the transmission of the electronic management document and the necessary data exchange shall determine the procedure by way of derogation from paragraph 1. Unofficial table of contents

Section 10 Transport in the tax area

(1) Beer may be transported under suspension of taxation, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
1.
to other tax warehouses,
2.
in establishments of users (Article 23a (1)), or
3.
on beneficiaries (§ 8)
in the tax area. (2) If tax concerns appear at risk, the tax warehouse owner has to be a consignor or the registered consignor has to provide security for the transport. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the products. (3) The beer shall be immediately
1.
from the tax warehousekeeper to his tax warehouse or
2.
by the user (Article 23a (1)) in its operation
, or
3.
from the beneficiary (§ 8).
(4) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the beer leaves the tax warehouse or has been released for free circulation at the place of importation and ends with the acceptance or transfer. Unofficial table of contents

§ 11 Transport from others, to others or through other Member States

(1) beer may be transported under suspension of excise duty, including through third countries or third countries;
1.
From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
to beneficiaries within the meaning of Article 12 (1) of the System Directive
in other Member States;
2.
from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
on beneficiaries (§ 8)
in the tax area;
3.
through the tax territory.
(2) In the cases referred to in paragraph 1, point 1, the tax warehouse owner shall be required to act as a consignor or a registered consignor. The security must be valid in all Member States. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the beer. (3) The procedure of tax suspension in the case of security is also to be applied when beer, which is intended for Tax warehouse in the tax area or beneficiary (§ 8) is to be transported in the tax territory, transported via another Member State. (4) The beer is immediately
1.
the tax warehousekeeper of the issuing tax warehouse,
2.
from registered consignor or
3.
by the consignee, if he/she has acquired the beer in the tax territory,
from the tax territory to the other Member State, or
4.
from the tax warehouse owner of the receiving tax warehouse to its tax warehouse, or
5.
from the registered recipient to his/her holding
in the tax area, or
6.
from the beneficiary (§ 8).
(5) In the cases referred to in paragraph 1 (1), carriage under suspension of excise duty shall begin if the beer leaves the tax warehouse or has been released for free circulation at the place of import. In the cases referred to in paragraph 1 (2) in conjunction with paragraph 4, the carriage shall end under suspension of excise duty with the taking-up or taking-over. Unofficial table of contents

§ 12 Export

(1) Beer may be transported under suspension, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the beer is subject to excise duty. (2) The owner of the tax warehouse, the registered consignor or the consignee, if he has obtained the beer in the tax territory, has to execute the beer without delay. (3) In the cases referred to in paragraph 1, the Carriage under suspension of excise duty if the beer leaves the tax warehouse or at the The place of importation has been released for free circulation. The carriage under suspension of excise duty ends when the beer leaves the excise territory of the European Community. (4) For the security benefit, direct exports from the tax area § 10 (2) and for export shall be valid for the purpose of: other Member States, Article 11 (2). Unofficial table of contents

Section 13 irregularities during transport

(1) An irregularity shall be deemed to apply during the carriage under suspension of tax, with the exception of the cases regulated in Article 14 (3), on the basis of which the carriage or part of the carriage is not properly completed. (2) If irregularities occur during the carriage of beer in accordance with § § 10 to 12 in the tax area, the beer shall be taken from the tax suspension procedure in that respect. (3) During the carriage under suspension of excise duty, the beer shall be removed from the Tax warehouses in another Member State or from one place of importation in another Member State in the field of taxation finds that an irregularity has occurred and cannot be determined where the irregularity has occurred, it shall be deemed to have occurred in the tax territory and at the time of the determination. (4) Beer has been transported from the tax territory to another Member State under suspension of excise duty (Article 11 (1) (1), § 12 (1)) and has not arrived at its place of destination without an irregularity being found during the transport , the irregularity referred to in paragraph 1 shall be deemed to have been in the tax territory at the time the beginning of the carriage, unless the consignor, within a period of four months from the date of the commencement of the carriage, provides sufficient proof that the beer has been
1.
arrived at the place of destination and the carriage has been duly completed; or
2.
has not arrived at the place of destination due to an irregularity that has occurred outside the tax territory.
If the person who provided security for the transport (Article 11 (2) and § 12 (4)) had no knowledge that the beer had not arrived at his place of destination, and could not have any knowledge of that person, it did so within a period of one month from the date of the transmission of that information by the principal customs office, the possibility of carrying out the proof in accordance with the first sentence. (5) In the cases referred to in paragraphs 3 and 4, it shall be carried out before the expiry of a period of three years from the date on which the transport , it has been established that the irregularity has occurred in another Member State, and the tax in that Member State has been found to have been levied, the tax paid in the tax territory shall be reimbursed on request. (6) Paragraphs 1 to 5 shall apply in respect of the cases referred to in Article 11 (3). Unofficial table of contents

§ 14 Tax extortion, tax debtor

(1) The tax arises at the time of the transfer of the beer into the free circulation, unless there is a tax exemption. (2) Beer is transferred into the free circulation of the tax by:
1.
the removal from the tax warehouse, unless it is followed by a further tax suspension procedure; the consumption in the tax warehouse shall be equal to a withdrawal;
2.
the manufacture without permission in accordance with § 5,
3.
the removal from the procedure of suspension of excise duty when the registered consignee is in operation;
4.
an irregularity in accordance with § 13 during transport under suspension of excise duty.
(3) The tax shall not be incurred if the beer has been completely destroyed or irretrievably lost due to its nature or as a result of unforeseeable events or force majeure. Beer is then deemed to have been completely destroyed or irretrievably lost if it can no longer be used as such. The complete destruction and the irretrievable loss of the beer must be sufficiently proven. (4) The tax debtor is or is in the cases
1.
of paragraph 2, point 1, of the holder of the tax warehouse, in addition, in the event of an unlawful removal, the person who has taken the beer or on whose behalf the beer was removed and any person who was involved in the unlawful removal;
2.
the second paragraph of paragraph 2 of the manufacturer and any person involved in the manufacture;
3.
the third paragraph of paragraph 2 of the registered consignee;
4.
Point 4 of paragraph 2 of the tax warehouse holder as a consignor or the registered consignor and, in addition, any other person who has lodged a security, the person who has taken the beer from the carriage or in whose name the beer is taken from , as well as any person who was involved in the unlawful removal and knew or reasonably should have known that the removal was illegitimate.
If beer is delivered from a tax warehouse to persons who are not in possession of a valid permit pursuant to Article 23a (1), the tax shall be incurred in accordance with paragraph 1. Tax debtors are, in addition to the tax warehousekeeper with the possession of the beer, the persons under sentence 2. (5) debts of several persons the tax, so these are jointly and severally obligated to fulfil this debt. Unofficial table of contents

§ 15 Tax declaration, tax declaration, due date

(1) In accordance with Article 14 (4), first sentence, point 1, first alternative and point 3, the tax debtors shall have a tax return on beer for which the tax has been incurred in one month, at the latest on the seventh day of the month following the date of tax. , In duly substantiated cases, the main customs office may extend the period until the tenth day of the following month. The person liable to pay the tax in accordance with § 14 (4), first sentence of the first subparagraph of point 1 of the first alternative shall also declare in the tax return the beer taken out for consumption in one month without tax relief, removed from the tax warehouse, or into the tax warehouse has been withdrawn. In the tax declaration, the beer is to be broken down by quantity and control classes. Where different tax rates are applied to beer of the same control class, the quantities within the control classes shall be broken down by tax rates. The tax is on 20. (2) The tax debtors in the cases of § 14 (4), first sentence, point 1, second alternative, number 2 and 4, as well as the third sentence, have to issue a tax declaration without delay and the tax in the case of the tax debtors Self-calculation (tax registration). The tax is due immediately.

Section 3
Imports of beer from third countries or third countries

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Section 16 Imports

(1) Imports
1.
the entry into the tax territory of beer from third countries or of third countries, unless the beer is in a customs suspense procedure at the time of its entry into the excise area;
2.
the withdrawal of beer from a customs non-renewal procedure in the tax territory, unless a further customs-based suspensive procedure is concluded.
(2) Customs non-renewal procedures are
1.
in the case of the receipt of beer in customs status as non-Community goods from third countries or third countries:
a)
the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)
the temporary storage under Title III, Chapter 5 of the Code,
c)
the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)
all the procedures referred to in Article 84 (1) (a) of the Code,
e)
the national customs procedure for the use of troop in accordance with § 2 of the Truppenzollgesetz of 19 May 2009 (BGBl. 1090), as amended in each case
and the provisions adopted for that purpose;
2.
in the case of the receipt of beer in customs status as Community goods from third countries, in accordance with the provisions of Title III, Chapters 1 to 4 of the Code, the special procedures for customs surveillance at the entrance to the customs territory of the Community Community.
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Section 17 irregularities in the non-renewal customs procedure

Where irregularities are found in a customs declaration of suspense in which beer is situated, Article 215 of the Code shall apply mutatily. Unofficial table of contents

§ 18 Tax extortion, tax debtor

(1) The tax shall be incurred at the time of the release of the beer by the importation, unless the beer is transferred directly at the place of importation into a procedure of suspension of taxation or it shall be followed by a Tax exemption. The tax does not arise if the beer is transported under a tax suspension from the tax territory or another Member State via third countries or third countries to the tax territory. (2) The tax debtor is
1.
the person who, under the customs regulations, is obliged to register the beer or in whose name the beer is registered,
2.
any other person who is involved in an unlawful import.
Section 14 (5) shall apply. (3) For the due date, the delay in payment, the erasures, except for the deletion by confiscation, and the collection, the remission and the refund in cases other than those referred to in Article 220 (2) (b) and Article 239 of the Customs Code and the tax procedure shall apply in accordance with the customs rules. By way of derogation from the first sentence, Sections 163 and 227 of the Tax Code shall remain unaffected. (4) By way of derogation from paragraphs 1 to 3, beer in the use of troop (Article 16 (2) (1) (e)), which is used in a non-purposeful manner, shall be subject to the provisions of Truppenzollgesetz application. (5) The Federal Ministry of Finance is authorized to adopt, by means of a regulation without the consent of the Bundesrat, the provisions of paragraph 3 and to regulate the taxation by way of derogation from paragraph 3, to the extent that this is the case. Securing the tax revenue or adjusting to the treatment of the tax area beer or because of the special conditions on importation.

Section 4
Transport and taxation of beer of non-taxable transport of other Member States

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Section 19 Acquisition by private persons

(1) Beer, which acquires a private person for their own use in other Member States in taxable free circulation and carries himself into the tax territory (private purposes), is tax-free. (2) In order to assess whether the beer referred to in paragraph 1 applies to: The following criteria shall be taken into account:
1.
the commercial status and reasons of the owner for the possession of the beer,
2.
the place where the beer is located, or the type of transport,
3.
Documents about the beer,
4.
Nature or quantity of beer.
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§ 20 Reference and possession for commercial purposes

(1) If beer is obtained from the tax-free circulation of another Member State in respect of cases other than those referred to in Article 19 (1) (commercial purposes), the tax shall be incurred by the person concerned
1.
receives the beer in the tax area, or
2.
that the beer received outside the tax territory can be transported or transported to the tax territory.
The tax debtor is the beneficiary. (2) If beer from the tax-free circulation of another Member State comes into the tax territory for commercial purposes other than in the cases referred to in paragraph 1, the tax is created by the fact that the beer is held or used for the first time in the tax area. This shall not apply if the beer held in possession
1.
is intended for another Member State and under the permitted use of an accompanying document referred to in Article 34 of the System Directive is carried by the tax territory; or
2.
is on board a water or aircraft operating between the tax territory and another Member State, but is not for sale in the tax area.
(3) § 14 (3) applies mutas. (4) If you wish to hold or use the beer referred to in paragraph 1 or 2 sentence 1, the main customs office must notify the principal customs office beforehand and for the tax security. (5) The tax debtor shall immediately issue a tax declaration for beer for which the tax has been incurred. The tax is no later than 15 years. Day of the month following the date of the tax. The main customs office may, on request, allow for the simplification of the procedure that, for tax debtors who do not only occasionally obtain beer, the time limit for the filing of the tax declaration in force in accordance with § 15 (1) of the second sentence of Article 6 (2) and the second sentence of Article 6 (2) of the Regulation , and shall be equivalent to the date on which the tax declaration is submitted in accordance with the conditions laid down in paragraph 4. If the procedure referred to in paragraph 4 is not complied with, the tax shall be due immediately. The Federal Ministry of Finance is authorized to comply with the provisions of paragraphs 1, 2, 4 and 5, in particular with regard to the provisions of paragraphs 1, 2, 4 and 5, by means of a regulation without the consent of the Bundesrat. Taxation procedures and safety, to be adopted. Unofficial table of contents

§ 21 Mail-order

(1) Shipment trade shall be carried out in order to supply to private persons in other Member States beer derived from the free circulation of the Member State in which he has its registered office, and to carry out the dispatch of the goods to the purchaser himself or by means of other (mail-order retailer). As private individuals, all purchasers who do not identify themselves to the mail order trader shall be deemed to be purchasers whose intra-Community purchases are subject to the turnover tax in accordance with the provisions of the VAT Act. (2) Beer is to be covered by a In the case of a mail order company which has its registered office in another Member State, the tax is supplied to the private person in the tax territory. (3) § 14 (3) applies accordingly. (4) Who, as a mail-order distributor, has beer in the tax territory. , this has to be notified in advance and a person established in the tax territory as a to appoint a representative. The notification and the nomination shall be made in relation to the main customs office responsible for the officer. The officer shall require a permit. It is granted subject to the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, carry out commercial books in a regular way. and draw up annual accounts. The representative shall keep records of the deliveries of the mail order trader to the tax territory, to notify the principal customs office of each delivery, indicating the characteristics of the control, and to the resulting tax (5) Tax debtor is the officer. He shall immediately make a tax declaration for beer for which the tax has been incurred. The tax is no later than 15 years. Day of the month following the date of the tax. If beer is not only supplied occasionally in the mail order, the main customs office may, at the request of the representative to simplify the procedure, allow the time limit for the filing of the tax declaration in force under the first sentence of Article 15 (1) (1) to be lower than that of the In order to ensure that security is provided at the level of the tax incurred during one month and that the tax declaration is submitted on a timely basis, the indication referred to in paragraph 4 shall be equal. If the procedure referred to in paragraph 4 is not complied with, the mail-order dealer shall be liable to tax debtors. He shall immediately submit a tax declaration. The tax is due immediately. (6) The permission shall be revoked if any of the conditions set out in the fourth sentence of paragraph 4 and 5 are no longer fulfilled or if a security provided is no longer sufficient. (7) Who as a mail-order distributor with a seat in the Tax territory of beer intended for free circulation in another Member State has to be notified to the main customs office in advance. The mail order retailer shall keep records of the beer delivered and fulfil the conditions required for delivery by the Member State. (8) The Federal Ministry of Finance shall be authorized to do so by means of a regulation without Approval of the Federal Council for the protection of the tax revenue and for the maintenance of the regularity of taxation Rules relating to paragraphs 1, 2, 4 to 7 to be adopted. Unofficial table of contents

Section 22 Irregularities during the carriage of beer of non-taxable transport of other Member States

(1) During the carriage of beer pursuant to § 20 (1) and (2) or in accordance with Article 21 (2) in the tax area irregularities, the tax shall be incurred. This shall also apply if an irregularity has been established during the carriage in the tax territory, without the place where it was committed can be determined. (2) § 13 (1) applies accordingly. (3) The person responsible for the tax is the person who has the Security pursuant to § 20 (4) or § 21 (4) sentence 5, and in the case of the second sentence of § 20 (2), the person holding the beer. The tax debtor shall immediately issue a tax declaration on beer for which the tax has been incurred. The tax is due immediately.

Section 5
Tax breaks

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Section 23 Tax exemptions

(1) Beer is exempt from tax if it is used commercially
1.
for the manufacture of medicinal products by pharmaceutical law, with the exception of pure alcohol-water mixtures,
2.
for the production of vinegar,
3.
for the manufacture of goods which are not medicinal products as referred to in paragraph 1, nor foodstuffs,
4.
for the production of flavourings for the flavouring of
a)
beverages with an alcoholic strength by volume of not more than 1.2% by volume,
b)
other foodstuffs, with the exception of beer and other alcoholic beverages,
5.
either directly or as a component of semi-finished products for the manufacture of chocolates with an alcohol content of not more than 8.5 litres of alcohol per 100 kilograms,
6.
either directly or as a component of semi-finished products for the manufacture of other foodstuffs with an alcoholic strength by weight of not more than 5 litres of alcohol per 100 kilograms, with the exception of beer and other alcoholic beverages.
(2) Beer is also exempt from the tax if it
1.
is used as a sample inside and outside the tax warehouse for the examinations and tests required for operation, or is taken for the purposes of the tax or commercial inspection;
2.
in the tax warehouse for the production of beverages not subject to beer tax,
3.
is presented as a sample to a quality inspection of the competent authority or is taken at the instigation of that authority,
4.
is destroyed under tax supervision,
5.
from breweries to their employees and labourers as a house punk free of charge.
(3) The Federal Ministry of Finance is authorized, by means of a regulation with the consent of the Federal Council
1.
on safeguarding the tax revenue and on maintaining the uniformity of taxation
a)
provisions relating to paragraphs 1 and 2,
b)
to determine the amount of the denaturant and the manner in which the denaturation is made and, in so doing, to allow the digestion to be waived in the manufacture of goods, in so far as tax concerns do not appear at risk,
c)
to arrange for beer to be used for the manufacture of medicinal products for external use or for the production of vinegar or for special surveillance measures to be taken,
d)
to arrange for the holdings to be kept at their cost of denials and for samples to be taken free of charge from the vergällten alcohol as well as to the waste;
2.
in the case of economic need, the non-industrial tax-exempt use referred to in paragraph 1 shall also be permitted.
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§ 23a Use of

(1) If you wish to use beer in a tax-free way in the cases of § 23 (1), you need a permit. It shall be granted on request under the right of revocation to persons who have no objection to their tax reliability. (2) The permission shall be revoked if the condition referred to in the second sentence of paragraph 1 is no longer fulfilled. (3) The tax if the beer is used against the intended purpose provided for in the permit, or if the beer is no longer available, unless a case of § 14 (3) is present. Where it is not possible to determine the fate of the beer, it shall be deemed not to have been assigned to the intended purpose. The use in accordance with the first sentence of sentence 1 shall be the same without the prescribed denaturation. Tax debtor is the user. He shall immediately submit a tax declaration. The tax is due immediately. (4) The Federal Ministry of Finance is authorized to do so by means of a legal regulation with the consent of the Federal Council
1.
on safeguarding the tax revenue and on maintaining the uniformity of taxation
a)
to regulate the authorisation and the use procedure and the tax notification procedure,
b)
require special monitoring for establishments which use beer and at the same time operate the supply of beer and small shops;
c)
for holdings which relate or use beer without tax for purposes of tax-free use, to demand the performance of a security;
2.
on administrative and procedural simplification
a)
to prescribe minimum quantities for the use of beer,
b)
to allow the tax-exempt use in general, without individual licences being granted.
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Section 24 Tax relief in the tax area

(1) For beer which has been proven to be taxed and which has been returned to the tax warehouse, the tax shall be issued or refunded upon request. With the agreement of the main customs office, taxed foreign beer can be included in the tax warehouse and the tax be paid. The tax warehouse holder is entitled to discharge. (2) At the request of the tax warehouse owner or the registered consignee, the tax paid in the tax area will be reimbursed for beer if it is at the expense of the applicant under tax supervision (3) The Federal Ministry of Finance is authorized, by means of a regulation without the consent of the Bundesrat, to secure the tax revenue and to preserve the uniformity of taxation. provisions relating to paragraphs 1 and 2 and, in particular, one for the to prescribe a tax certificate issued by the debtor for the application referred to in the first and second sentences of paragraph 1 and to prescribe minimum quantities in the case referred to in paragraph 2. Unofficial table of contents

Section 25 Tax relief in the carriage of beer of non-taxable transport to other Member States

(1) Verifiably taxed beer which has been transported for commercial purposes (including mail order) to another Member State shall, on request, be discharged by the tax. This shall also apply if the beer has not arrived at the place of destination, but the carrier has been used as a tax debtor on the basis of an irregularity established in another Member State. Discharge is entitled to have the beer transported to the other Member State. (2) The discharge shall be granted only if the person responsible for the discharge of the discharge is entitled to
1.
provides evidence that the tax has been paid for the beer in another Member State, or
2.
a)
the application referred to in the first sentence of paragraph 1 before the beer must be promoted at the main customs office and the beer shall be presented on request,
b)
the beer is transported with the accompanying documents in accordance with Article 34 of the System Directive; and
c)
a proper acknowledgement of receipt as well as an official confirmation from the other Member State that the beer has been duly registered there.
(3) If, in the case of the second sentence of Article 22 (1), the place of irregularity is established before the expiry of a period of three years from the beginning of the carriage of the beer, and if the latter is located in another Member State, the tax levied pursuant to Article 22 (3) shall be: shall, at the request of the tax debtor, be issued or refunded if he submits proof of payment of the tax in that Member State. (4) The Federal Ministry of Finance shall be authorized to do so by means of a regulation without the consent of the Federal Council on safeguarding the tax revenue and on maintaining the uniformity of taxation
1.
to regulate the discharge procedure in more detail and, in so doing, to prescribe a tax certificate issued by the person responsible for the discharge of the tax debtor for the tax relief,
2.
to simplify the administrative simplification of minimum quantities and to exclude tax warehousekeepers from the procedure.

Section 6
Taxation, Business Statistics, Empowerment

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Section 26 Tax supervision

(1) Without prejudice to § 209 (1) and (2) of the Tax Code, the activities of a representative shall be subject to tax supervision in the tax area pursuant to § 21 (4) sentence 1. (2) Beer can be guaranteed beyond the cases referred to in § 215 of the Tax Code. where an official is present in the tax territory in quantities and in circumstances which indicate a commercial purpose and for which proof cannot be held that the beer has been
1.
is in a procedure of suspension or in a customs suspense procedure,
2.
has been properly taxed or is properly taxed in the tax area, or
3.
in accordance with Article 20 (2), second sentence, or held in possession.
§ § 215, 216 of the Tax Code shall apply accordingly. Unofficial table of contents

§ 27 Business Statistics

(1) According to the Federal Ministry of Finance, the main offices for statistical purposes are responsible for surveys and share the results with the Federal Statistical Office for evaluation. (2) The federal financial authorities can also already Data prepared by the Federal Statistical Office for presentation and publication for general purposes. Unofficial table of contents

Section 28 Special appropriations

The Federal Ministry of Finance is authorized, with the consent of the Federal Council, by means of a legal regulation
1.
in the implementation of international agreements
a)
for the purpose of implementing the
aa)
a force, its civilian entourage or the members of a force or its civilian entourage, as well as the members of those persons referred to in Article XI of the NATO Staff Regulations and Articles 65 to 67 of the Additional Agreement,
bb)
pursuant to Article XI of the NATO troop statute and Article 15 of the Supplementary Agreement, or
cc)
in accordance with Articles III to VI of the Agreement of 15 June 2008, referred to in Article 8 (1) (3). October 1954
tax relief granted, in particular to the procedure,
b)
Beer intended for use by diplomatic missions and consular posts, by whose members, including family members living in the household, and by other beneficiaries, is to be exempted from the tax or to compensate for the tax paid and to adopt the necessary provisions,
c)
tax exemptions provided for by international conventions for international bodies and their members, and in particular to determine the tax procedure;
d)
to arrange for the tax revenue to be secured in the event of misuse of the tax exemptions granted pursuant to points (a) to (c) for all parties involved in the tax;
2.
in the case of customs duties, the placing on the market of beer, in so far as it does not result in unreasonable tax advantages, under the conditions under which it is subject to the conditions laid down in Council Regulation (EC) No 1186/2009 of 16 November 2009 on the Community system of exemption from customs duties (OJ L 327 23), as amended and other legislation adopted by the European Community or the European Union, can be exempted from customs duty and the necessary procedural rules as well as to ensure that the tax revenue is to be used for all parties involved in the abuse,
3.
to implement
a)
of Article 35 of the System Directive, the procedure for the carriage of beer by another Member State, using the accompanying document referred to in Article 34 of the System Directive and the accompanying document, (i) to lay down regulations in the relevant versions in more detail and to provide for the admission of a simplified procedure to be deviated from the regulatory procedure by means of bilateral agreements with the Member States concerned;
b)
Articles 14 and 41 of the System Directive, which are intended for direct consumption on board as a ship and aircraft requirement for crew and passengers, to exempt from the tax and to adopt the necessary provisions and to: to arrange for the tax revenue to be secured in the event of abuse for all parties involved in the tax;
4.
In order to facilitate and simplify the automated taxation procedure, it is necessary to provide for the transmission of tax returns, tax declarations or other data required for the taxing procedure by remote data transmission and, in particular,
a)
the conditions for the application of the procedure;
b)
the details of the form, content, processing and protection of the data to be transmitted,
c)
the way in which the data are transmitted,
d)
responsibility for the receipt of the data to be transmitted,
e)
the obligations of third parties and their liability in respect of taxes or tax advantages, which are shortened or obtained on the basis of incorrect collection, processing or transmission of the data;
f)
the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure
, and
g)
in consultation with the Federal Ministry of the Interior, in place of the qualified electronic signature, another secure procedure ensuring the authenticity and integrity of the electronic document transmitted; and
h)
Exceptions to the obligation to use a qualified electronic signature or other safe procedure referred to in point (g)
. For the purpose of regulating the transmission of data, reference may be made in the legal regulation to publications of expert bodies, including the date of publication, the reference source and a body at which the publication is published. archived in a secure way.
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§ 29 Implementation

(1) The Federal Ministry of Finance is authorized to determine, by means of a regulation with the consent of the Federal Council, maximum quantities for the domestic punk according to § 23 (2) (5) and the circle of eligible persons. (2) The Federal Ministry of Finance Finance is authorized, with the approval of the Federal Council, with the approval of the Federal Council, beer, which is prepared by domestic and amateur brewers in their households exclusively for their own consumption, up to a quantity of 2 hl in the calendar year from the tax (3) The Federal Ministry of Finance is authorized to act in accordance with the law with the approval of the Federal Council for the safeguarding of the tax revenue and for the maintenance of the uniformity of taxation
1.
the date of the version of the Combined Nomenclature to be applied in accordance with Article 1 (3) and, as a consequence, to adapt the text of the Act to the amended nomenclature, in so far as the tax changes do not arise therefrom; and to adopt rules on the collection of the taxable quantity,
2.
To lay down rules for the reduction of taxes in accordance with Article 2 (2) to (5), in particular for the taxation procedure, and to provide that a change in the dependence or independence of breweries (§ 2 (3)) does not take place until the beginning of the following The calendar year shall be tax-effective,
3.
to determine which rooms, areas, installations and operating parts belong to the tax warehouse (§ 4),
4.
(i) to lay down rules in respect of Article 5 (1) and (2), in particular on the authorisation and guarantee procedure, and in so doing, to allow certain acts and to circumscribe the acts in more detail, to a minimum quantity and to a minimum amount of supply and to a provide for a minimum storage period and, in the event of a risk to tax concerns, require security up to the level of the tax value of the actual stock of tax warehouses, or to take the tax warehouse under official closure,
5.
To adopt the provisions of Article 6 (1) to (3), in particular on the procedure for the authorisation and the security performance,
6.
To lay down the rules on Article 7 (1) to (3), in particular on the authorisation and guarantee procedure, and to provide for the prevention of tax abuse and the protection of tax revenue, the place of importation shall only be subject to the following conditions: in cases where tax matters do not conflict with
7.
To lay down rules in accordance with Article 10 (1) to (3), in particular for the purpose of security, and in so doing to simplify the procedure, to allow beer to be held by the holder of the tax warehouse or the user pursuant to Article 23a (1) as being in their tax warehouses or their holding, in so far as tax concerns are not affected by this,
8.
adopt rules relating to Article 11 (1) to (4), in particular for the provision of security, and in so doing
a)
on the simplification of the procedure, allow beer to be held by the holder of the tax warehouse or the registered consignee to be included in the tax warehouse or in its holding, in so far as tax matters are not affected by this,
b)
for frequent and regular movements of beer in a tax-suspension procedure between the territories of two or more Member States, to provide for simplifications through bilateral agreements with the Member States concerned,
9.
To enact provisions relating to § 12 (1) to (3), § 13 (2) to (6), and § 22 (1) and (3),
10.
(c) the provisions of Article 14 (3), in particular the requirements for proof,
11.
provisions relating to § 15, in particular, to regulate the tax fixing after the end of the calendar year and the procedure for taking up and ending the brewing activity,
12.
require the quantity of beer in accordance with § 19 (1) to be presumed to be contrary to the personal needs of the private person,
13.
to adapt the text of the Act to amended versions or recasting of the Customs Code in so far as this does not result in tax changes.
(4) The Federal Ministry of Finance shall adopt the general administrative provisions for the implementation of this Act and the legal regulations adopted pursuant to this Act.

Section 7
Final provisions

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§ 30 Administrative Offences

Contrary to the provisions of Section 381 (1) (1) of the Tax Code, those who are intentional or reckless
1.
Contrary to § 10 (3), § 11 (4) or § 12 (2) beer, whether or not received in due time, does not or does not take over in time, does not or does not carry out in good time or does not or does not execute in time or
2.
Contrary to § 20 (4) or § 21 (4) sentence 1 and 5 or paragraph 7, sentence 1, an advertisement shall not be reimbursed or reimbursed in due time.
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Section 31 Transitional provisions

(1) In the case of carriage under suspension of excise duty commenced before 1 January 2011, this Act shall continue until 31 December 2010 in the version valid until 31 March 2010, unless the transport is carried out by electronic means The administrative document referred to in Article 20 of the System Directive has been opened. (2) The permits and authorisations granted before 1 April 2010 shall continue to be revoked until 31 December 2010.