Reinheitsgebot

Original Language Title: Biersteuergesetz

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Read the untranslated law here: http://www.gesetze-im-internet.de/bierstg_2009/BJNR190800009.html

Reinheitsgebot (BStG) BStG Ausfertigung date: 15.07.2009 full quotation: "Reinheitsgebot by July 15, 2009 (BGBl. I S. 1870, 1908), by article 1 of the law of 16 June 2011 (BGBl. I p. 1090) has been changed" stand: amended by art. 1 G v. 16.6.2011 I 1090 for more information on the stand number found in the menu see remarks footnote (+++ text detection from: 1.4.2010 +++) the G was decided as article 4 of the G v. 15 July 2009 I in 1870 by the German Bundestag, with the consent of the Federal Council. It accordance with article 10 paragraph 1 of this G on 1.4.2010 enter into force. § 8 para 3, § 9 para 3, § 18 par. 5, § 20 para 8, § 24 para 3, § 25 para 4, sections 28 and 29 are as per article 10 par. 3 No. 4 on the 22.7.2009 entered into force.

Table of contents section 1 General provisions § 1 tax jurisdiction, tax subject to § 2 tax rate article 3 other definitions section 2 suspension of excise and taxation section 4 tax warehouse § 5 tax warehousekeeper § 6 registered recipient § 7 registered consignor § 8 beneficiaries article 9 promotions (General) § 10 promotions in the tax area of § 11 promotions from other, in others or via other Member States § 12 export § 13 irregularities during carriage § 14 emergence of tax, tax debtor § 15 tax return, tax filing due date section 3 imports of beer from third countries or third territories § 16 import section 17 irregularities in the Customs suspensive procedure article 18 control creation , Tax debtor section 4 transportation and taxation of beer of the tax free movement of other Member States article 19 acquisition by private individuals section 20 reference and possession for commercial purposes of § 21 mail order section 22 irregularities during transporting beer of the tax free movement of other Member States section 5 tax article 23 exemptions § 23a users § 24 tax relief in the tax area of § 25 tax relief in case of beer of the tax free circulation in other Member States section 6 tax inspectorate , Business statistics, appropriations article 26 fiscal control section 27 business statistics section 28 special appropriations § 29 implementation section 7 final provisions § 30 offences article 31 transitional provisions section 1 General provisions § 1 tax jurisdiction, tax object (1) beer is subject to in the control area of the beer tax. Tax area is the area of the Federal Republic of Germany without the territory of Büsingen and the island of Heligoland. The beer tax is a consumption tax in the sense of the tax code.
(2) beer in the sense of this law are 1 that are products of heading 2203 of the combined nomenclature, 2. mixtures of beer in the sense of the number 1 with non-alcoholic drinks, 2206 to map the position of the combined nomenclature.
(3) combined nomenclature in the spirit of this law is the nomenclature referred to in article 1 of Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff (OJ L 256 of the 7.9.1987, S. 1, L 341 of the 3.12.1987, p. 38, L 378 of the 31.12.1987, p. 120, L 130 of the 26.5.1988, p. 42) in force on October 19, 1992, and up to this point for the implementation of Regulation (EEC) No 2658/87 adopted legislation.

§ 2 tax rate (1) beer is to the degree Plato control divided into classes. Degrees Plato is the grading of beer in grams per 100 grams of beer as he is calculated from the formula in existing alcohol and extract content beer after the great Ballingschen; Fractions of a degree (decimal) are not taken into consideration. The beer tax is 0.787 euros per degree Plato for a hectolitres (hl) of beer.
(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 hl of beer in levels from 1 000 of to 1 000 hl evenly 1 to 84.0 percent with an annual production of 40 000 hl, 2nd to 78.4 per cent at an annual production of 20 000 hl, 3. to 67.2 per cent at an annual production of 10 000 reduced hl , 4 on 56.0 percent with an annual production of 5 000.
The levels begin full thousands with the exception of the stage between 5 000 and 6 000 hl, ascending. The stage between 5 000 and 6 000 hl begins with the annual production exceeding 5 000 hl. Including 5 000 hl, the reduced tax rate of 56 percent remains unchanged. Tax rates are determined exactly on four decimal digits, per the tax amounts hl of beer to two decimal places. Total annual production is a brewery the entire beer produced in it in the brewing process (including license beer), for within a calendar year was created the tax plus away from the brewery under duty-suspension arrangements, as well as the tax-free given or used and in the brewery for the production of beer in the sense of § 1 paragraph 2 quantity, minus the amounts again during this period in the brewery back coming number 2 of the used. Annual production is the total annual generation without the quantities of beer brewed or beer in the sense of article 1, paragraph 2 point 2 used for producing in licence. That used for the production of beer in the sense of § 1 paragraph 2 No. 2 beer volumes are calculated according to the proportion of conditions at the time of the removal of beer from the brewery.
(3) as independent, a brewery is to look at, which is legally and economically independent from a different brewery, premises used spatially separated from other breweries and brews beer under license. However, brewing under licence is harmless for the application of a reduced rate, if 1 the license production is less than half of total annual production, 2. the license production at the tax rate will be taxed pursuant to paragraph 1 and 3 hl does not exceed the total annual production of 200 000.
(4) interdependent breweries that hl do not exceed a total annual production of 200 000, together considered a brewery for the application of the reduced rate.
(5) the beer in the tax area is made, the tax reduction to the paragraphs 2 to 4, only for the owner of the producing brewery considered tax debtors. Beer hl in the tax area delivered a foreign independent brewery with a total annual production of less than 200 000, the corresponding tax reduction applies to the respective tax debtors.

Section 3 other definitions for the purpose of this law is or are 1 System directive: Directive 2008/118/EC of the Council of 16 December 2008 concerning the General excise duty and repealing Directive 92/12/EEC (OJ L 9 of the 14.1.2009, p. 12), in its up-to-date version;
2. procedure of suspension: tax monitored process, during which the production, processing, processing or storage in tax warehouses and the transportation of beer be tax-free;
3. tax free transport: a process of suspension nor a customs suspensive procedure (article 16 paragraph 2);
4. excise territory of the European Community: the area in which the system policy applies;
5. other Member States: the excise area of the European Community without the control area;
6 third territories: the areas which lie outside the excise area of the European Community, but belong to the customs territory of the community;
7 third countries: the areas which lie outside the excise area of the European Community and does not belong to the customs territory of the community;
8 Community customs territory: the area referred to in article 3 of the customs code;
9. place of importation: a) at the entrance of third countries the place where the beer during his transfer for free circulation under article 79 of the customs code located in;
(b) in the case of the input from third-party areas the place where the beer under by analogy with article is 40 of the customs code to customs;
10 inch code: Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code (OJ L 302 of the 19.10.1992, p. 1, L 79 of the 1.4.1993, p. 84, L 97 of the 18.4.1996, p. 38), most recently by Regulation (EC) No. 1791/2006 (OJ OJ L 363 of 20.12.2006, p. 1) has been modified;
11 persons: natural and legal persons and associations of persons without legal personality.
Section 2 suspension of excise and taxation section 4 are tax warehouse tax warehouse locations, may be beer under duty-suspension arrangements in the brewing process or otherwise manufactured, processed or processed, stored, received on or from which or shipped. Manufacturing is also the change in the amount or the original extract content of beer if this changes the tax base.

§ 5 tax warehouse keepers (1) tax warehouse keepers are people who operate one or more tax warehouse. You need a permit. Permission is granted on request subject to revocation persons whose tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. Are signs for a threat of tax is dependent on the permission a security in the amount of the tax value of beer convicted is expected on an annual average in two months from the tax warehouse tax free circulation. Breweries, which for the first time start with the production of beer, have to indicate the estimated annual production in its application.
(2) the permit shall be revoked if one of the set is no longer fulfilled 3 conditions laid down in paragraph 1 or a requested security is not provided. The permit may be revoked if a paid security is no longer enough.

§ 6 registered registered receiver (1) recipients are persons who may receive beer under tax suspension 1 not only occasionally or 2nd in individual cases on their premises for commercial purposes if the beer from a tax warehouse in another Member State or from a place of importation into another Member State has been sent. The reception is equivalent to the reception for commercial purposes by bodies governed by public law.
(2) registered receivers require a permit. It is granted persons on request subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. In the cases of paragraph 1 No. 1 depends on that security has been done during a month tax permission. In the cases of paragraph 1, number 2 is the permission a security in the amount of tax arising in individual cases depending on, as well as to a certain amount, a single consignor and a specified period to limit. The first half-sentence conditions of sets 2, 3 and 4 do not apply to permission, which is granted to an institution of under public law.
(3) the permit shall be revoked if one of the set is no longer fulfilled 2 conditions laid down in paragraph 2 or a paid security is no longer enough.

§ 7 registered registered consignor (1) shipper are persons, who must send beer from the place of imports under duty-suspension arrangements.
(2) registered consignor shall require a permit. It is granted persons on request subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. Permission depends on that security has been done according to § 11 paragraph 2 for transport according to § 11 paragraph 1 number 1.
(3) the permit shall be revoked if one of the set is no longer fulfilled 2 conditions laid down in paragraph 2 or a paid security is no longer enough.

Article 8 the foreign forces and their civilian Entourage in the sense of article 1 of the agreement of 19 June 1951 between the parties of the North Atlantic Treaty on the status of their forces are beneficiaries (1) beneficiary, which may receive beer under duty-suspension arrangements in the tax area, subject to paragraph 2 1 (BGBl. 1961 II p. 1183, 1190) in the currently valid version (NATO status);
2. in the Federal Republic of Germany international military headquarters set up pursuant to article 1 of the Protocol relating to the status of international military headquarters built on the basis of the North Atlantic Treaty by August 28, 1952 (BGBl. 1969 II S. 2000) in the currently valid version (Headquarters Protocol), as well as referred to in article 1 of the agreement of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of allied powers , Europe, about the conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II S. 1997, 2009) in the currently valid version (supplementary agreements);
3. make the United States of America or any other of the United States referred to Governments in the Federal Republic of Germany according to the agreement between the Federal Republic of Germany and the United States of America by October 15, 1954, about the tax benefits to be granted by the Federal Republic for those of spending paid United States in the interest of the common defence (BGBl. 1955 II p. 821) , 823) in the currently valid version.
4. diplomatic missions and consular posts;
5. the international institutions provided for in international conventions.
(2) a reception under tax suspension is possible only if the conditions for the tax exemption in the case of paragraph 1 stationed the status of their forces in the Federal Republic of Germany concerning foreign troops 1 number 1 of article XI of the NATO troop Statute and articles 65 to 67 of the supplementary agreement of August 3, 1959, to the agreement of 19 June 1951 between the parties to the North Atlantic Treaty (BGBl. 1961 II p. 1183) , 1218) in the currently valid version for the foreign forces and their civilian Entourage;
2. in the case of paragraph 1, paragraph 2 of article XI of the NATO troop Statute and article 15 of the supplementary agreement for that in the Federal Republic of Germany established international military headquarters;
3. in the case of paragraph 1 No. 3 according to article III paragraph 2 and articles IV and VI of the referred to in paragraph 1 number 3 of referred to agreement by October 15, 1954, for the authorities of the United States of America or any other of the United States Governments in the Federal Republic of Germany;
4. in the case of paragraph 1 number 4 in form of reciprocity for the diplomatic missions and consular posts;
5. in the case of paragraph 1, number 5 under the International Convention for the international institutions and an exemption certificate (article 13 of the directive of the system) are available.
(3) the Federal Ministry of finance is authorised to regulate the procedure for receiving under tax suspension with certificate of exemption for beneficiaries by means of an Ordinance without the consent of the Federal Council referred to in paragraph 1 and to allow other appropriate documents to the simplification of procedures for movements under suspension of excise tax area instead of a certificate of exemption.

§ 9 promotions apply promotions (General) (1) as far as this Act or in the regulations implementing no exceptions are provided, only then as carried out under duty-suspension arrangements, if they are made with an electronic administrative document referred to in article 21 of the system policy.
(2) movements under suspension of excise to beneficiaries in the sense of article 12 paragraph 1 of the system policy requires an exemption certificate in addition. This applies to movements under suspension of excise to beneficiaries (article 8), as far as not according to § 8 section 3 other documents instead of the certificate of exemption have been admitted.
(3) the Federal Ministry of finance is authorised to regulate the procedures of transport under suspension according to articles 21 to 31 of the system directive and implementing regulations as well as the procedure of delivery of the electronic administrative document and the necessary exchange of data by means of an Ordinance without the consent of the Federal Council and by way of derogation to determine the procedure of paragraph 1.

§ 10 (1) beer can promotions in the tax area under duty-suspension arrangements, through third countries or third territories, carried out tax warehouses in the area of tax or of registered shippers from the place of entry into the control area 1 in other tax warehouse, 2nd in operations by users (§ 23a paragraph 1) or 3 to beneficiary (section 8) in the tax area.
(2) if tax concerns appear to be jeopardised, the shipper or the registered consignor tax warehouse holder has to provide security for the transport. The main customs office may allow on request, that the security is provided by the owner, the carrier or the recipient of products.
(3) the beer is 1 of the tax warehouse keepers in his tax warehouse or 2nd from the user immediately (§ 23a paragraph 1) in its operation to record, or 3 by the beneficiary (section 8) to take over.
(4) in the cases of paragraph 1 starts the transport under suspension when the beer leaves the tax warehouse or at the place of importation is been placed in free circulation and ends with the recording or takeover.

§ May 11 promotions from other, in others or via other Member States under duty-suspension arrangements, through third countries or third territories (1) beer, carried 1 out of tax warehouses in the area of tax or of registered shippers from the place of importation in the tax area a) in tax warehouse, b) in holdings of registered recipients, or c) to beneficiaries in the sense of article 12 paragraph 1 of the system policy in other Member States;
2. of tax warehouses in other Member States or from registered senders from the place of dispatch to other Member States a) in tax warehouse, b) in holdings of registered recipients, or c) to beneficiary (section 8) in the tax area.
3. through the control area.
(2) in the cases of paragraph 1 No. 1 has the tax warehousekeeper as consignor or he registered consignor security to provide. The security must be valid in all Member States. The main customs office may allow on request, that the security is provided by the owner, the carrier or the receiver of the beer.
(3) the procedure of suspension under guarantee is to apply even if beer, for tax warehouses in the tax area or beneficiaries (article 8) is determined in the tax area, will be transported through another Member State.
(4) the beer is 1 of the tax warehousekeeper of issuing tax warehouse, 2nd by the registered consignor or 3rd from the receiver immediately, if it has gained possession of the beer in the tax area,
to carry out the tax area in the other Member State or 4 of the tax warehousekeeper of receiving tax bearing his steering bearings or 5 by the registered recipient in its operation in the control area to record, or 6 by the beneficiary (section 8) to take over.
(5) in the cases of paragraph 1, number 1 starts the transportation under duty-suspension arrangements if the beer leaves the tax warehouse or at the place of importation is been placed in free circulation. In the cases of paragraph 1, number 2 in conjunction with paragraph 4 ends with recording or taking over transport under suspension of excise.

§ 12 may export under tax suspension, also on third countries (1) beer or promoted third territories, from tax warehouses in the area of tax or of registered shippers from the place of entry into the control area to a place where the beer leaves the excise territory of the European Community.
(2) the tax warehousekeeper, the registered consignor or the receiver when it acquired ownership of the beer in the tax area, has immediately run the beer.
(3) in the cases of referred to in paragraph 1, the transport under suspension of excise begins when the beer leaves the tax warehouse or at the place of importation is been placed in free circulation. Carriage under tax suspension ends when the beer leaves the excise area of the European Community.
(4) § 11 paragraph 2 also applies for the security deposit for the direct export from the control area of article 10, paragraph 2, and for the export of other Member States.

§ 13 irregularities during transport (1) as irregularity an occurring during carriage under tax suspension except in cases regulated in section 14, paragraph 3, due to the transport or part of the transport can be terminated properly is.
(2) irregularities occur during a transport of beer after the sections 10 to 12 in the control area, the beer is taken as far as the procedure of the tax suspension.
(3) is during transport under suspension from a tax warehouse in another Member State or from a place of importation in another Member State in the tax area found that an irregularity has occurred and can not determine are, where the irregularity has occurred, shall be deemed in the tax area and at the time of the finding occurred.
(4) has been promoted beer under suspension from the control area in another Member State (article 11, paragraph 1 number 1, article 12, paragraph 1) and, the irregularity pursuant to paragraph 1, as occurred in the tax field to the date of commencement of carriage, shall be unless arrived to its destination without that an irregularity has been detected during transport, the shipper sufficient proof within a period of four months after the start of the carriage , that the beer 1 at the place of destination has arrived and terminated the carriage or 2 due to an irregularity occurred outside the control area is not at the place of destination has arrived.
The person who has done for transport security (article 11, paragraph 2 and article 12 paragraph 4) had no knowledge of that beer to its destination has arrived, and could she have even not aware of it, she has the opportunity to lead evidence pursuant to sentence 1 within a period of one month from delivery of this information by the Hauptzollamt.
(5) is found in the cases of paragraphs 3 and 4 before expiry of a period of three years from the day when the carriage has started, that is the irregularity in another Member State entered and the tax in that Member State is evidence collected, the tax paid in the tax area on request will be returned.
(6) paragraphs 1 to 5 apply to article 11 paragraph 3 referred to cases according to.

§ 14 the tax is tax origin, liable to pay tax (1) at the time of the transfer of the beer tax free circulation, unless unless it joins a tax exemption.
(2) beer will be transferred tax free circulation: 1 the removal of the tax warehouse, unless it joins another procedure of suspension; a sampling of consumption in the tax warehouse is right, 2. the production without permission after § 5, 3. the removal from the process of suspension when recording in the establishment of the registered recipient, 4 an irregularity article 13 during transport under suspension of excise.
(3) the tax does not arise if the beer due to its nature, or resulting from unforeseen events or force majeure completely destroyed or irretrievably lost. Beer is regarded as completely destroyed or irretrievably lost, when it can no longer be used as such. The complete destruction and the irretrievable loss of beer are enough to prove.
(4) the tax debtor is or are number 1 of the tax warehousekeeper, in the cases of paragraph 2 1 a wrongful removal the person has taken the beer or the beer was taken on their behalf, as well as any person who participated in the unlawful removal;
2. paragraph 2 No. 2 of the manufacturer and any person involved in the production;
3. paragraph 2 No. 3 of the registered recipient;
4. paragraph 2 No. 4 of the tax warehousekeeper as the consignor or the registered consignor and in addition any other person who has provided security, the person has taken the beer from the carriage, or on whose behalf the beer was taken and every person who was involved, and knew at the illegal extraction or reasonably should have known that the removal was unlawful.
Emitted beer from a tax warehouse to persons who are not in possession of a valid permit according to Article 23a, paragraph 1 arises the tax referred to in paragraph 1 person liable persons pursuant to sentence 2 (5) are in addition to the tax warehousekeeper with taking possession of the beer several persons owe the tax, so they jointly and severally liable for the fulfilment of that debt are required.

§ 15 tax return, tax filing due date (1) the tax debtor to § 14 paragraph 4 sentence 1 number 1 first alternative and number 3 you have beer for a month the tax is created, to file a tax return no later than on the seventh day of the month following the emergence of the tax. In justified cases, the main customs office can extend the period up to the tenth day of the following month. The tax debtor according to § 14 paragraph 4 sentence 1 number 1 first alternative is to specify also the beer in the tax return that was taken, removed from the tax warehouse or withdrawn in the tax warehouse in a month without tax creation to consumption. The beer is to break down in the tax amount and tax classes. Be for beer of the same tax class different tax rates claimed, the amounts within the control classes are after tax rates to break down. The tax is due on the 20th day of the month following the emergence of the tax.
(2) the tax debtor in cases of § 14 paragraph 4 sentence 1 number 1 second alternative, number 2 and 4 as well as 3 have set to submit a tax declaration without delay and to calculate the tax itself (tax return). The tax is payable.
Section 3 imports of beer from third countries or third territories § 16 export import (1) is 1 which entrance of beer from third countries or third territories in the tax area, be it unless the beer is at the entrance to the excise area in a customs suspensive procedure;
2. the collection of beer from a customs suspensive procedure in the tax area, unless it joins an another Customs suspensive procedure.
(2) Customs suspensive procedures are 1 at the entrance of beer in the customs status as non-Community goods from third countries or third territories: a) the special procedures provided for in title III, chapters 1 to 4 of the customs code, the customs surveillance at the entrance into the customs territory of the community, b) temporary custody under Title III, Chapter 5 of the customs code, c) the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the customs code , d) all in article 84 paragraph 1 letter a of the customs procedure, e) the national customs procedures in force use according to § 2 of the troop customs law of May 19, 2009 (BGBl. I p. 1090) amended and the implementing regulation;
2. at the entrance of beer in the customs status as community goods from third territories in by analogy with provided under Title III, chapters 1 to 4 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the community.

§ 17 irregularities in the Customs suspensive procedures occur in a customs suspensive procedures, in which beer is, irregularities a, article 215 of the code shall apply mutatis mutandis.

§ 18 the tax is tax origin, liable to pay tax (1) at the time of the transfer of the beer tax free circulation through the import, unless unless the beer is transferred directly at the place of importation in a procedure suspension or follows a tax exemption. The tax does not arise if the beer under suspension from the control region or another Member State via third countries or third territories in the control area will be promoted.
(2) the tax debtor is the person who is obliged according to the customs regulations, to sign the beer 1 or on whose behalf, the beer is reported, 2. any other person who participates in an illegal import.
§ 14 paragraph 5 shall apply mutatis mutandis.
(3) for the due date, the suspension of payments, termination, except termination by confiscation, as well as the subsequent random selection, the decree and the reimbursement in other cases considered under article 220 paragraph 2 the customs provisions mutatis mutandis letter b and article 239 of the customs code and the tax procedures. By way of derogation from sentence 1, the §§ 163 and 227 of the tax law remain unaffected.
(4) by way of derogation from paragraphs 1 to 3, for beer in the use of force (article 16, paragraph 2 number 1 letter e), the improper is used, the regulations of the force Customs Act application.
(5) the Federal Ministry of finance is empowered to adopt provisions to paragraph 3 by Decree without the consent of the Federal Council and by way of derogation from paragraph 3 to regulate the taxation, insofar as this is necessary to secure the tax revenue or to adapt the treatment of beer produced in the tax area or because of the special conditions on the import.
Section 4 transportation and taxation of beer of the tax free movement of other Member States article 19 (1) beer, which acquires a private individual for their own use in other Member States in the tax free movement and promoted (private use), in the tax area acquisition by private individuals is tax-free.
(2) for the assessment, whether the beer is determined according to paragraph 1 for their own needs, are to take into account the following criteria: 1. commercial status and reasons of the owner for the possession of beer, 2. location where the beer is, or the type of transport, 3. documentation on the beer, 4 quality or quantity of beer.

Article 20 relation and possession for commercial purposes of (1) is beer in other than relative (commercial purposes), the control of recipients 1 that makes beer in the tax area in reception or 2nd promoted the beer consumed outside the tax area in reception in the tax area or carry arises the cases referred to in article 19, paragraph 1 of the tax free movement of another Member State.
Tax obligor is the recipient.
(2) beer from the tax free movement of another Member State for commercial purposes reached otherwise than in the cases in the tax area, referred to in paragraph 1, the tax arises that beer is held for the first time in the tax area owned or used. This does not apply if the beer held in possession of 1 for another Member State is intended and permissible using a companion document pursuant to article 34 of the system policy is promoted through the control area or 2 located on board a water between the tax territory and another Member State - or aircraft, but is not in the tax area for sale.
Liable to pay tax is, who shipped the beer, has owned or used.
(3) paragraph 14(3) shall apply accordingly.
(4) Whoever beer pursuant to paragraph 1 or paragraph 2 obtain set 1, keep in possession or use will, has to show this before the main customs office and to provide security for the tax.
(5) the tax debtor for beer, for which the tax has emerged has to submit a tax declaration without delay. The tax is due at the latest on the 15th day of the month following the emergence of the tax. The main customs office may allow to the simplification of procedures at the request of that for tax debtors, the beer not only occasionally relating to applied conditions applicable time limit for the submission of the tax return under the section 6, paragraph 2, sentence 2 and 3 according to § 15 para 1 and is equivalent to the timely submission of the tax return of the display according to paragraph 4. If the procedure is not met pursuant to paragraph 4, the tax is payable. Section 6, paragraph 3 shall apply mutatis mutandis.
(6) the Federal Ministry of finance is authorized regulations to paragraphs 1, 2, 4 and 5, in particular to the taxation procedure and security, by Decree without the consent of the Federal Council for the protection of tax revenue to enact.

§ 21 operates mail order (1) mail order, who perform beer from the tax free market of the Member State where he has his headquarters, provides to individuals in other Member States and carries out the shipment of the goods to the purchaser itself, or by any other makes (mail order). All purchasers who do not identify themselves compared with the catalogers as buyer, whose intra-community acquired are subject to the provisions of the law on turnover tax of the value added tax apply as individuals.
(2) beer supplied by a shipping merchant based in another Member State in the tax area, the tax with the delivery to the individual in the area of the control is created.
(3) paragraph 14(3) shall apply accordingly.
(4) a person who wants to deliver beer in the tax area as catalogers, has to show this before, and to appoint a resident of the tax area as representative. The display and the naming must be done against the main Customs Office competent person responsible for the. The Commissioner requires a permit. It is granted persons subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. The trustee is required to keep a record of the delivery of the mail order company in the tax area, viewing the main customs office before each shipment stating the relevant characteristics to the taxation and to provide security for the resulting tax.
(5) the tax debtor is the Commissioner. For beer, for which the tax has emerged, he has to submit a tax declaration without delay. The tax is due at the latest on the 15th day of the month following the emergence of the tax. Beer not only occasionally comes in the mail order business, the main Customs Office at the request of the Ombudsman may admit to the simplification of procedures, that which will be applied according to article 15, paragraph 1, sentence 1 applicable time limit for the submission of the tax return under the condition, that security in the amount is being done during a month tax, and that the timely submission of the tax return of the display shall be equivalent to pursuant to paragraph 4. Not respected the procedure according to paragraph 4, the shipping merchant is liable to pay tax. He has to submit a tax declaration without delay. The tax is payable.
(6) the permission shall be revoked if one of the set is no longer fulfilled conditions 4 and 5 laid down in paragraph 4, or a paid security is no longer enough.
(7) a person who wants to deliver beer of the tax free circulation in another Member State as a shipping merchant based in the tax area, has to show it before the competent principal Customs Office. The mail order traders has to keep a record of the supplied beer and to fulfil the conditions required by the Member State for the delivery.
(8) the Federal Ministry of finance is authorised to adopt rules to paragraphs 1, 2, 4 to 7 by Decree without the consent of the Federal Council to secure the tax revenue and to maintain the uniformity of taxation.

Section 22 irregularities during the transportation of beer of the tax free circulation in other Member States (1) during the transportation of beer according to § 20 paragraph 1 and 2 or pursuant to section 21 paragraph 2 in the area of tax irregularities occur, the control is created. This also applies during transport an irregularity has been determined in the tax area, without that the place where it was committed, can be determined.
(2) article 13, paragraph 1 shall apply mutatis mutandis.
(3) the tax debtor is the one who has made the safety according to § 20 paragraph 4 or article 21, paragraph 4, sentence 5 and, in the case of § 20 paragraph 2 sentence 2 the person who keeps the beer in possession. The tax debtor has beer, for which the tax has emerged immediately to submit a tax declaration. The tax is payable.
Section 5 tax article 23 tax exemptions (1) beer is exempt from the tax, when industrial used 1 for the manufacture of medicinal products through authorized to do so under drug law, except pure alcohol water mixtures, 2 for the production of vinegar, denatured 3 for the manufacture of goods, the neither medicines nor food are referred to in point 1, 4 for the manufacture of aromas to the Aromatization of a) beverages containing more than 1.2% by volume of alcohol , b) other foods, except beer and other alcoholic drinks, 5. directly or immediately as part of semi-finished products for the production of chocolates with an alcoholic strength of not more than 8,5 litres alcohol per 100 kilograms, 6 or as part of the semi-finished products for the production of other foods with an alcohol content of not more than 5 litres of alcohol per 100 kilograms, except beer and other alcoholic drinks.
(2) beer is also exempt, if it consumes 1 as sample inside and outside of the tax warehouse to the operationally necessary tests and examinations or taken for purposes of tax or labour inspectorate 2nd in the tax warehouse for the manufacture of beverages is used, not the beer tax, 3 as a sample for a quality control of the competent authority or presented from these authorities is , 4.
will be destroyed under the supervision of tax, 5 breweries free of charge is transferred to their employees and workers as a House.
((3) the Federal Ministry of finance is empowered by decree with the consent of the Federal Council 1 to secure the tax revenue and to maintain the uniformity of taxation a) provisions to adopt paragraphs 1 and 2, b) to determine the denaturant and the way the denaturing and to allow that in the production of goods of the denaturing may be waived , as far as tax matters appear not at risk, c) to order that beer to the manufacture of pharmaceutical products for external use or for the manufacture of vinegar is blight or that special monitoring measures be taken, d) to order that the companies at their own expense to hold denaturant have and that of them, as well as of the denatured alcohol free of charge samples; taken from
2. in economic need also non-commercial tax exempt use referred to in paragraph 1 to admit.

§ 23a (1) who wants to use user tax-free beer in the cases of article 23, paragraph 1, requires a permit. It is granted persons on request subject to the revocation tax reliability no concern.
(2) the permit shall be revoked if the is no longer fulfilled in paragraph 1 sentence 2 called prerequisite.
(3) the tax arises when the beer contrary to the purpose laid down in the permit is used or it can no longer be fed, unless it is a case of paragraph 14(3). Can the whereabouts of beer not be determined, it shall be deemed not the intended purpose of fed. The use without the prescribed denaturing is equivalent to the improper use pursuant to sentence 1. The user is liable to pay tax. He has to submit a tax declaration without delay. The tax is payable.
(4) the Federal Ministry of finance is empowered by decree with the consent of the Federal Council 1 to secure the tax revenue and to maintain the uniformity of taxation a) the permission - and the procedures of use of, as well as the tax registration procedures to regulate, b) for farms that use beer and at the same time operate licensed and retail, to prescribe special monitoring, c) for businesses that Undenatured for tax-exempt use include beer or insert , the lodging of a security to demand;
2nd to the Administration and a simplification of procedures) to prescribe minimum amounts for the use of beer, b) to allow the use of tax exempt without General individual permits.

§ 24 tax relief in the tax area is (1) beer taxed for proven, that again has been taken back in the tax warehouse, the tax request issued or refunded. With the consent of the Hauptzollamt can be taxed foreign beer included in the tax warehouse and the tax paid. The tax warehousekeeper is entitled to relief.
(2) at the request of the tax warehouse proprietor or of the registered recipient, the tax paid in the tax on beer will be refunded if it is destroyed at the expense of the applicant under fiscal control outside a tax warehouse.
(3) the Federal Ministry of finance is empowered to enact rules for paragraphs 1 and 2 by means of an Ordinance without the consent of the Federal Council to secure the tax revenue and to maintain the uniformity of taxation and to prescribe in particular taxation confirmation issued to the persons entitled to relief of the tax debtor for the application referred to in paragraph 1 sentences 1 and 2 as well as to prescribe minimum amounts in the case of paragraph 2.

§ 25 tax relief in case of beer of the tax free circulation in other Member States (1) demonstrably taxed beer that is promoted for commercial purposes (including mail order) in another Member State, is at the request of the tax relieves. The same applies if arrived the beer not at the place of destination, the carrier but has been taken due to an irregularity as liable to pay tax claims established in another Member State. It is entitled to the relief who has promoted the beer in the other Member State.
(2) the relief is granted only if the relief authorized 1 provides evidence that the tax on beer in another Member State has been paid, or 2. a) pursuant to paragraph 1 sentence 1 before the dispatch of beer at the main customs office making the application and demonstrating the beer on request, b) the beer with the accompanying documents referred to in article 34 the system policy promoted and c) submits a proper receipt as well as an official confirmation of the other Member State , that the beer has been entered there properly tax.
(3) is the place of the irregularity detected in the case of section 22 paragraph 1 sentence 2 before expiry of a period of three years after the start of the transportation of beer and this is situated in another Member State, the tax imposed pursuant to section 22 paragraph 3 at the request of the tax debtor is issued or refund if he shall submit proof of payment of the tax in that Member State.
(4) the Federal Ministry of finance is empowered by Decree without the consent of the Federal Council to secure the tax revenue and to maintain the uniformity of taxation 1 to regulate the discharge procedure and thereby to require for the tax relief a taxation confirmation issued to the persons entitled to relief of the tax debtor, 2. Management facilitating minimum quantities to prescribe and tax warehousekeeper to exclude from the procedure.
Section 6 control supervision, business statistics, appropriations section 26 Tax Inspectorate (1) without prejudice to article 209, paragraph 1 and 2 of the tax code is subject to the activity of a representative according to § 21 paragraph 4 sentence 1 in the control area of the tax inspectorate.
(2) beer can be sure about the cases referred to in paragraph 215 of the tax code if an officer's in the tax area in quantities and may, indicating a commercial purpose and for the proof fails, that beer 1 resides in a customs suspensive procedure or in a process of suspension, 2nd in the control area was taxed correctly or properly is to the taxation , or 3. According to article 20, paragraph 2, sentence 2 is transported or held in possession.
The articles 215, 216 of the tax code for appropriate application.

§ 27 business statistics (1) subject to the Federal Ministry of finance the main customs offices for statistical purposes to make surveys and report the results of the Federal Statistical Office for evaluation.
(2) the federal tax authorities can submit already prepared data the Federal Statistical Office for presentation and publication for general purposes.

§ 28 special appropriations the Federal Ministry of finance is authorized by decree with the consent of the Federal Council 1 in implementing international agreements a) for the purpose of the implementation of the aa) a force as well as their civilian Entourage or the members of a force or their civilian Entourage and the relatives of these people under article XI of the NATO troop Statute and articles 65 to 67 of the supplementary agreement, bb) pursuant to article XI of the NATO troop Statute and article 15 of the supplementary agreement or cc) articles III through VI of the in article 8 paragraph 1 number 3 of referred to agreement by October 15, 1954 tax reliefs granted to regulations, in particular about how to adopt, b) beer that is intended for use by diplomatic missions and consular posts, by whose members including the family members living in the household, as well as by other beneficiaries, to get rid of the tax or to pay for a paid tax and to adopt the necessary measures , c) tax exemptions, which are provided by international conventions to international institutions and their members to regulate and to determine in particular the procedure of tax, d) to arrange for the protection of tax revenue that the tax is created when an abuse of exemptions granted under points a to c for all involved;
2. in the case of the customs import tax exemption for beer, as far as this not inappropriate tax advantages arise to arrange under the conditions, under which it under Regulation (EC) No. 1186/2009 of 16 November 2009 on the Community system of reliefs from customs duty (OJ L 324, December 10, 2009, p. 23) amended and another from the European Community or the European Union adopted legislation are exempted from customs, and to adopt the necessary rules of procedure and to arrange for the protection of tax revenue that the tax is created when an abuse for all involved;
3. to carry out a) article 35 of the system policy the procedure in case of beer of the tax free movement by another Member State using the accompanying document referred to in article 34 of the system directive and the implementing regulations in the applicable versions closer to regulate and to provide that a control method other than simplified procedure can be admitted through bilateral agreements with the Member States (b).
Articles 14 and 41 of the system policy to free beer, which is delivered on board as ship and aircraft supplies to the crew and travellers for direct consumption tax and to adopt the necessary measures and to arrange for the protection of tax revenue that the tax is created when an abuse for all involved;
4. to facilitate and simplify the automated procedure of taxation to determine that tax returns, tax registrations, or other data required for the taxation procedure may be communicated by data link, and in particular a) the conditions for the application of the procedure, b) the details of form, content, processing and backup of the data to be transmitted, c) the manner in which the transmission of data, d) responsibility for the receipt of the data to be transmitted , e) the cooperation obligations third parties and its liability for tax or tax benefits, which reduces processing or transmission of data due to incorrect survey, or obtained, f) the amount and the form of the necessary for this procedure special declaration obligations of the filing or taxpayer to regulate as well as g) in consultation with the Federal Ministry of the Interior instead of another safe procedure qualified electronic signature , which ensures the authenticity and the integrity of the transmitted electronic document and h) exemptions from the obligation to admit to the use of a qualified electronic signature or any other safe method referred to in g. For regulating data transmission can be referenced in the regulation on publications expert bodies; Here are the date of publication, to refer to the source and a place where publishing is laid down in terms of archives backed up.

§ 29 authorized implementation (1) which is the Federal Ministry of finance, by decree with the consent of the Federal Council according to § 23 paragraph 2 to set maximum residue limits for the house number 5, as well as the circle of beneficiaries.
(2) the Federal Ministry of finance is authorised by decree with the consent of the Federal Council up to an amount of 2 hl in the year from tax to free beer, which is made of domestic and hobby Brewers in their households for own consumption only.
(3) the Federal Ministry of Finance shall be empowered to determine the time of to be applied according to § 1 paragraph 3 amended the combined nomenclature by decree with the consent of the Federal Council to secure the tax revenue and to maintain the uniformity of taxation 1 and as a result of the changed nomenclature to adapt the wording of the law, as far as this tax changes not surrendered, and to legislate on the basis of the taxable amount , 2. regulations to the tax reduction according to § 2 paragraph 2 to 5, in particular to the taxation procedure to enact and thereby to provide that a change in the dependence or independence of breweries (§ 2 paragraph 3) until the beginning of the following calendar year is tax effective to determine 3rd, which rooms, areas, equipment and operating parts to the tax warehouse (§ 4), 4 rules for article 5, paragraph 1 and 2 , in particular on the procedure of the permit and safety performance to enact and thereby in the permit certain acts to allow and to rewrite the acts, to provide a minimum amount of cover and a minimum storage period and to demand security up to the amount of the tax value of the actual tax stock at risk of tax issues or to take the tax warehouse under official wraps, 5 rules to § 6 paragraph 1 to 3 , in particular on the procedure of the permit and safety performance to be issued, 6 to provide rules to § 7 paragraph 1 to 3, particularly to the procedure of the permit and the security power to enact and thereby to prevent tax abuse, and to secure the tax revenue, only to allow the shipment from the place of import, if tax considerations do not preclude the, to legislate to § 10 paragraph 1 to 3 7 , in particular the safety performance, and to the simplification of procedures to admit that beer that took the tax warehousekeeper or users according to § 23a para 1 in possession, is considered included in their tax warehouse or their operation, as far as tax issues this is not degrade to rules 8 to article 11 paragraph 1 to 4, in particular to the safety performance, and thereby a) to admit to the simplification of procedures that have taken in beer, the tax warehousekeeper or registered recipient in possession , as recorded in their tax warehouse or in their operation, as far as tax matters are not affected as a result, b) held frequent and regular movements of beer in a process of suspension between the territories of two or more Member States simplification through bilateral agreements with the Member States concerned to provide for, to rules 9 to section 12 paragraph 1 to 3, article 13 paragraph 2 to 6 and article 22 paragraph 1 and 3 , 10 rules § 14 paragraph 3 to adopt, in particular to the requirements to evidence 11 rules to section 15 to adopt, in particular is the tax assessment at the end of the calendar year and the procedure for recording and termination of activity of brewing to settle 12 to prescribe how much beer according to § 19 para 1 irrefutably is suspected, that this not for personal use of the individual determines , 13 the letter of the law to adapt to modified versions or updates of the customs code as far as this tax changes not surrendered.
(4) the Federal Ministry of Finance shall adopt the General regulations for the implementation of this Act and the regulations adopted on the basis of this Act.
Section 7 number 1 of the tax code are final provisions article 30 offences any person in the sense of § 381 para 1, sentence 1 one who intentionally or recklessly 1 contrary to § 10 paragraph 3, article 11, paragraph 4, or article 12 paragraph 2 beer not or not timely takes on, does not or not timely, not or not timely promoted or not or not timely runs or 2. contrary to article 20, paragraph 4, or article 21, paragraph 4, sentence 1 and 5 or paragraph 7 display not or not timely be refunded.

Section 31 applies this law in force until March 31, 2010 amended until December 31, 2010 on transitional provisions (1) for carriage under duty-suspension arrangements, which have been started before January 1, 2011, unless the carriage have been opened with an electronic administrative document referred to in article 20 of the directive of the system.
(2) issued permits before April 1, 2010 and approvals revocable until December 31, 2010 shall continue to apply.