Reinheitsgebot

Original Language Title: Biersteuergesetz

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Beer Tax Act (BierStG)

Non-official table of contents

BierStG

Date of delivery: 15.07.2009

Full quote:

" Beer Tax Act of 15. July 2009 (BGBl. I p. 1870, 1908), which is defined by Article 1 of the Law of 16. June 2011 (BGBl. I p. 1090) has been changed "

:Modified by Art. 1 G v. 16.6.2011 I 1090

For details, see the Notes

Footnote

(+ + + text evidence from: 1.4.2010 + + +)

tab. was established as Art. 4 of the G v. 15.7.2009 I 1870 approved by the Bundestag 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 overview

section 1General provisions
§ 1Tax area, tax object
§ 2Tax rate
§ 3Other definitions
2Tax exposition and taxation
§ 4Tax Camp
§ 5Tax Camp Owner
§ 6Registered recipient
§ 7Registered consignor
§ 8Beneficiary
§ 9promotions (General)
§ 10Taxation promotions
§ 11 Promotions from others, to others or across Member States
§ 12Export
§ 13Irregularities during promotion
§ 14Tax Tax debtors
§ 15Tax declaration, tax declaration, due
3Imports of beer from
third countries or Third areas
§ 16Imports
§ 17 Irregularities in the duty-free procedure
§ 18Tax exposition, Tax debtors
4Carriage and taxation
of beer under tax law
free movement of other Member
§ 19 Acquisition by private individuals
§ 20Property and property for commercial purposes
§ 21mail order
§ 22Irregularities during the transport of beer of the non-taxable movement of other Member States
5Tax
§ 23 Tax Liberations
§ 23aUser
§ 24 Tax relief in tax area
§ 25Tax relief on the carriage of beer from tax-free transport to others Member States
6 Tax Supervision,
Business Statistics, Empowerment
26 Tax Supervision
§ 27Business Statistics
§ 28 Special Authorizations
§ 29
7 Final Provisions
§ 30Administrative Offences
§ 31 Transitional provisions

Section 1
General Provisions

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§ 1 tax territory, tax object

(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 system.(2) Beer in the meaning of this law are
1.
the products of heading 2203 of the Combined Nomenclature,
2.
Mixtures of beer in the meaning of point 1 with non-alcoholic beverages to be assigned to heading 2206 of the Combined Nomenclature.
(3) Combined Nomenclature in mind This law is the nomenclature of goods referred to in Article 1 of Council Regulation (EEC) No 2658/87 of 23 June 1987. 1 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 327, 31.12.1987, p. 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. Non-official table of contents

§ 2 Tax Rate

(1) Beer is divided into tax classes by degree Plato. 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 a hectolitre (hl) beer is 0.787 euros per degree Plato.By way of derogation from paragraph 1, the tax rate applicable to beer produced in the brewing process from independent breweries with a total annual production of less than 200 000 hl of beer in stages from 1 000 to 1 000 hl shall be equal to
1.
to 84.0 percent for an annual production of 40 000 hl,
2.
to 78.4 percent for an annual production from 20 000 hl,
3.
to 67.2 per cent for an annual production of 10 000 hl,
4.
to 56.0 % for an annual production of 5 000 hl.
The stages begin with the exception of the level between 5 000 and 6 000 hl ascending 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 within a calendar year, plus the tax removed from the brewery under suspension of taxation. as well as the tax-free delivered or used and the quantities used in the brewery for the manufacture of beer in accordance with section 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 sense of § 1 (2) (2). The quantities of beer used for the production of beer within the meaning of Article 1 (2) (2) shall be calculated on the basis of the share ratios at the time of the removal of the beer from the brewery.(3) A brewery, which is legally and economically independent of another brewery, is considered to be independent, uses operating rooms which are spatially separated from other breweries and which does not brew beer under licence. However, the brew under license is harmless to the application of a reduced rate if
1.
license production less than half the Total Year Creation,
2.
The license production is taxed at the tax rate in accordance with paragraph 1, and
3.
the total annual production does not exceed 200,000 hl.
(4) Dependent breweries that together do not exceed a total annual production of 200 000 hl shall apply. for the application of the reduced tax rate as a brewery.(5) If the beer is produced in the tax area, the tax reduction referred to in paragraphs 2 to 4 shall apply only to the proprietor of the producing brewery as the 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, are or are
1.
System Policy: Council Directive 2008 /118/EC of 16. on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), as amended;
2.
Tax suspension procedures: tax-supervised procedures in which the production, processing, the processing or storage in tax warehouses and the transport of beer are carried out in an untaxable way;
3.
traffic free of tax: neither a procedure of Tax suspension still a customs suspensive procedure (§ 16 (2));
4.
The area of excise duty of the European Community: the territory in which the System Policy;
5.
Other Member States: the excise territory of the European Community without the tax territory;
6.
Third-country areas: the areas outside the European Community's excise territory, but belonging to the customs territory of the Community;
7.
third countries: the areas outside the European Community's field of excise duty and are not part of the customs territory of the Community;
8.
Community customs territory: the area referred to in Article 3 of the Customs Code;
9.
The place of importation:
a)
at the point of entry from third countries where the beer during its release for free circulation under Article 79 of the Customs Code ;
b)
at the entrance from third areas where the beer is to be placed in the appropriate application of Article 40 of the Customs Code;
10.
Customs Code: Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ C 327, 22.12.1992, 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. 1);
11.
Persons: natural and legal persons, as well as associations of persons without their own legal personality.
name="BJNR190800009BJNG000200000 " />

Section 2
Tax Enforcement and Taxation

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§ 4 Tax camps

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

§ 5 tax warehouse owner

(1) tax warehouse owner is a person who operates 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, have to indicate in their application the expected annual production.(2) The permission shall be revoked if any of the conditions set out in paragraph 1 sentence 3 are no longer fulfilled or a requested 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 people who have beer under control suspension
1.
not only occasionally or
2.
in individual cases
in their businesses 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 shall be the same for reception for commercial purposes.(2) Registered recipients shall be subject to a permit. It 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 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 authorization 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 the first and second sentences of sentences 2, 3 and 4 shall not apply to the permission granted to a body governed by public law.(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 if a security provided is no longer sufficient. Non-official table of contents

§ 7 Registered consignor

(1) Registered consigners are persons who are beers from the place of importation under tax suspension can be sent.(2) Registered consignor shall require a permit. It 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 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 conditional on 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 if a security provided is no longer sufficient. Non-official table of contents

§ 8 Beneficiary

(1) Beneficiaries who are entitled to receive beer under tax suspension in the tax territory are subject to the 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 statut);
2.
International military headquarters established in the Federal Republic of Germany Article 1 of the Protocol on the legal status of the international military headquarters established under the North Atlantic Treaty of 28 June 2008, August 1952 (BGBl. 2000), as amended (main quarters), and Article 1 of the Convention of 13 November 2000. March 1967, between the Federal Republic of Germany and the Supreme Headquarters of the Allied Forces, Europe, on the special conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany Germany (BGBl. 1997, 2009), as amended (Supplementary Agreement);
3.
United States of America or others by the United States , in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the Federal Republic of Germany of the Federal Republic of Germany. 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;
4.
Diplomatic missions and consular missions;
5.
the international conventions provided for in international conventions.
(2) A tax-suspension reception is only possible if the conditions for the Freedom of tax
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 Convention of 19 April 1959. June 1951, between the parties to the North Atlantic Treaty, on the legal status of their troops with regard to foreign troops stationed in the Federal Republic of Germany (BGBl. 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 troop statutes and Article 15 of the Supplementary Agreement for the International Military Headquarters established in the Federal Republic of Germany;
3.
in the case of paragraph 1, point 3, in accordance with Article III, point 2, and Articles IV to VI of the Agreement of 15 June 2000, referred to in paragraph 1 (3). 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, point 4, in the form of reciprocity for diplomatic missions and consular posts;
5.
in the case of paragraph 1, point 5, in accordance with international conventions for international bodies
and an exemption certificate (Article 13 of the System Directive).(3) The Federal Ministry of Finance is hereby authorized, by means of a regulation without the consent of the Federal Council, to settle the procedure for receiving a tax suspension with exemption certificate for beneficiaries referred to in paragraph 1 in more detail and to: Procedural simplification in the case of carriage under tax suspension in the tax area, instead of a certificate of exemption, to permit other appropriate documents. Non-official table of contents

§ 9 Promotion (General)

(1) promotions shall apply to the extent that this law or the previous one has been No exceptions are provided for, only if they are carried out under suspension of taxation, if they are carried out with an electronic administrative document in accordance with Article 21 of the System Directive.(2) In addition, an exemption certificate shall be required for carriage under suspension of excise duty to beneficiaries within the meaning of Article 12 (1) of the System Directive. This applies to promotions under tax suspension to beneficiaries (§ 8), unless other documents have been approved in place of the exemption certificate in accordance with Section 8 (3).(3) The Federal Ministry of Finance is authorized, by means of a regulation without the consent of the Federal Council, to carry out the procedure for the carriage under suspension of taxation in accordance with Articles 21 to 31 of the System Directive and the regulations and the procedure for the transmission of the electronic administrative document and the exchange of data required for that purpose, and in so doing to determine the procedure by way of derogation from paragraph 1. Non-official table of contents

§ 10 Transport in the tax area

(1) beer may be subject to tax suspension, including third countries or third parties, shall be transported from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax area
1.
to other tax warehouses,
2.
in establishments of users (§ 23a paragraph 1) or
3.
to beneficiaries (§ 8)
in the tax area.(2) If tax concerns appear at risk, the tax warehousekeeper shall be responsible as a consignor or the registered consignor for the carriage of goods. 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 is immediately
1.
from the tax warehouse owner to its tax warehouse, or
2.
from the To include users (§ 23a (1)) in their operation
or
3.
to be taken over by the beneficiary (§ 8).
(4) In the cases referred to in paragraph 1, the Carriage under suspension of excise duty, 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. Non-official table of contents

§ 11 Promotions from other Member States or over other Member States

(1) Beer may be subject to tax suspension, including through Third countries or third countries shall be transported,
1.
from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)
in control warehouse,
b)
in registered recipients or
c)
to beneficiaries in the sense of Article 12 (1) of the System Policy
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 Control Camp,
b)
in Registered Recipients or
c)
to beneficiaries (§ 8)
in the control area;
3.
through the control area.
(2) In the cases of paragraph 1, point 1 shall be provided by the holder of the tax warehouse as a consignor or a registered consignor. Security must be valid in all Member States. The main customs office may, on request, allow the security to be provided by the owner, the carrier or the recipient of the beer.(3) The procedure for suspension of taxation in the case of a guarantee shall be applied even if beer intended for tax warehouses in the tax territory or beneficiary (§ 8) in the tax territory is transported via another Member State.(4) The beer is immediately
1.
from the tax warehousekeeper of the losing tax warehouse,
2.
from the registered consignor or
3.
from the receiver if it acquires possession of the beer in the tax area
to transportfrom 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 receiver to its enterprise
in the control area, or
6.
to take over from the beneficiary (§ 8).
(5) In the cases referred to in paragraph 1, point 1, the promotion begins under tax suspension, if the beer leaves the tax warehouse or at the place the import has been released for free circulation. 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. Non-official table of contents

§ 12 Export

(1) Beer may be subject to tax suspension, including through third countries or third countries, from tax warehouses in the The tax zone or the registered consignor shall be transported from the place of importation in the tax territory to a place where the beer leaves the excise territory of the European Community.(2) The holder of the tax warehouse, the registered consignor or the consignee, if he has obtained the beer in the tax territory, shall execute the beer without delay.(3) 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 import. The carriage under suspension of excise duty shall end when the beer leaves the excise territory of the European Community.(4) For the security benefit, the direct export from the tax area § 10 (2) and the export via other Member States (Article 11 (2)) shall apply mutatily. Non-official table of contents

§ 13 Irregularities during transport

(1) An irregularity shall be deemed to apply during the carriage Tax suspension, with the exception of cases governed by Article 14 (3), on the basis of which the carriage or part of the carriage cannot be completed properly.(2) In the event of irregularities in the tax area during the carriage of beer in accordance with § § 10 to 12, the beer shall be taken from the procedure of suspension of the tax in that respect.(3) During carriage under suspension of excise duty from a tax warehouse in another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may be where the irregularity has occurred, it shall be deemed to have taken place in the tax territory and at the time of the determination.(4) If beer has been transported from the tax territory to another Member State under suspension of excise duty (Article 11 (1) (1), section 12 (1)) and has not arrived at its destination, without any irregularity during transport , the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor takes the lead within a period of four months from the date of the commencement of the transport operation. adequate proof that the beer
1.
has arrived at the destination and that the carriage has been properly completed or
2.
due to an irregularity that has occurred outside the control area, it has not arrived at the destination.
Had the person who is responsible for the transport (§ 11 (2) and § 12 (4)), no knowledge of the fact that the beer has not arrived at its place of destination, and has not been able to have any knowledge of it, it shall have no knowledge of it within a period of one month from the date of transmission of the Information provided by the main customs office is the possibility to carry out the proof according to the first sentence.(5) In the cases referred to in paragraphs 3 and 4 before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity has occurred in another Member State and that the tax in that Member State is , the tax paid in the tax area shall be reimbursed on request.(6) The provisions of paragraphs 1 to 5 shall apply in respect of the cases referred to in Article 11 (3). Non-official table of contents

§ 14 Tax extortion, tax debtor

(1) The tax is incurred at the time of the transfer of the beer into the tax-free circulation, unless there is a tax exemption.(2) Beer shall be released for free circulation by:
1.
the removal from the tax warehouse, unless a further procedure is followed by the Tax suspension; withdrawal is the same as consumption in the tax warehouse,
2.
manufacture without permission according to § 5,
3.
the removal from the control suspension method when it is included in the registered receiver's operation,
4.
an irregularity in accordance with § 13 during transport under tax suspension.
(3) The tax does not arise if the beer is due to its nature or in consequence Unforeseeable events or force majeure have been completely destroyed or irretrievably lost. Beer is then deemed to have been completely destroyed or irretrievably lost if it can no longer be used as such. The complete destruction as well as the irretrievable loss of the beer must be sufficiently demonstrated.(4) The person responsible for the tax is, or is, in the cases
1.
of the second paragraph of paragraph 2 of the tax warehousekeeper, and in addition, in the event of an unlawful removal, the person who has the beer , or in whose name the beer has been removed, and any person involved in the unlawful removal;
2.
of the manufacturer's paragraph 2, point 2 as well as any person involved in the manufacture;
3.
of paragraph 2, point 3, of the registered recipients;
4.
of paragraph 2, point 4, the tax warehouse owner as a consignor or the registered consignor and, in addition, any other person who has provided security, the person who made the beer out of the the beer was taken from or on behalf of which the beer was taken and any person who was involved in the unlawful removal and knew or could reasonably have known that the removal was illegal.
issued to 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. In addition to the tax warehousekeeper with the possession of the beer, the tax debtor is the person in accordance with the second sentence.(5) debts of a number of persons the tax, these are jointly and severally obligated to fulfil this debt. Non-official table of contents

§ 15 Tax declaration, tax declaration, maturity

(1) The tax debtors in accordance with § 14 (4), first sentence, point 1, first subparagraph The alternative and point 3 shall be given 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 the 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. Day of the month following the date of the tax.(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, shall immediately submit a tax declaration and charge the tax on their own (tax declaration). The tax is due immediately.

Section 3
Imports of beer from third countries or third countries

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§ 16 imports

(1) imports are
1.
the receipt of beer from third countries, or Third-country areas in the tax area, unless the beer is in a customs suspense procedure at the entrance to the excise territory;
2.
Removal of beer from a customs suspensive procedure in the tax area, unless a further customs suspensive procedure is followed.
(2) The non-infringement procedure is
1.
at the entrance of beer in customs status as non-Community goods from third countries or third countries:
a)
the special customs control procedures provided for in Title III, Chapters 1 to 4 of the Customs Code, at the entrance to the customs territory of the Community,
b)
the temporary custody pursuant to Title III, Chapter 5 of the Customs Code,
c)
the procedures in free zones or Free warehouses under 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 of the troop use according to § 2 of the Truppenzollgesetz of 19. May 2009 (BGBl. 1090), as amended
and the provisions adopted for this purpose;
2.
on receipt of beer in customs status as a Community product The special procedures of customs surveillance as provided for by Title III, Chapters 1 to 4 of the Code, in the case of entry into the customs territory of the Community.
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§ 17 irregularities in the customs suspense procedure

Treten in a customs suspense procedure in which beer is located, Irregularities, Article 215 of the Customs Code shall apply mutatily. Non-official table of contents

§ 18 Tax extortion, tax debtor

(1) The tax is incurred at the time of the transfer of the beer into the non-taxable persons, unless the beer is transferred directly at the place of importation into a procedure of suspension of taxation or a tax exemption is concluded. The tax does not arise if the beer under suspension of excise duty is transferred from the tax territory or another Member State via third countries or third countries to the tax territory.(2) Tax debtor is
1.
the person who is obliged under the customs regulations to declare the beer or in whose name the beer is registered,
2.
any other person involved in unlawful import.
§ 14, paragraph 5 shall apply accordingly.(3) For the due date, the delay in payment, the extinguisher, 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 Code and the Tax procedures shall apply in accordance with the customs rules. By way of derogation from the first sentence, § § 163 and 227 of the Tax Code shall not be affected.(4) By way of derogation from paragraphs 1 to 3, the provisions of the Truppenzollgesetz (Truppenzollgesetz) shall apply to beer in the use of troop (Article 16 (2) (1) (e)), which is used in an appropriate manner.(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 necessary in order to secure the tax revenue or for adaptation to the treatment of beer produced in the tax area or because of the special conditions on importation.

Section 4
Transport and taxation of beer of the tax-free circulation of other Member States

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§ 19 Acquisition by private persons

(1) Beer, that a private person acquires for their own use in other Member States in tax-free circulation and carries himself into the tax territory (private purposes), is tax-free.(2) In assessing whether the beer referred to in paragraph 1 is intended for its own use, the following criteria shall be taken into account:
1.
Trade-law position and Reasons for the owner's possession of the beer,
2.
place where the beer is located, or the type of transport,
3.
Documents about the beer,
4.
Nature or quantity of the beer.
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§ 20 Property and property for commercial purposes

(1) If beer is beer in other cases than those referred to in section 19 (1) of this Regulation, tax-free movement of another Member State (commercial purposes), the tax is created by the fact that the person concerned
1.
the beer in the tax territory in Receiving or
2.
allowing beer received outside of the tax territory to be transported or transported to the tax territory.
Relationship.(2) In contrast to the cases referred to in paragraph 1, beer coming from the free circulation of another Member State for commercial purposes shall be taxed by the fact that the beer is in possession of the tax for the first time in the tax territory. is held or used. This shall not apply where the beer held in possession
1.
is intended for another Member State and subject to the permitted use of an accompanying document referred to in Article 34. the system directive is carried by the tax territory or
2.
onboard a water running between the tax territory and another Member State, or Aircraft, but is not for sale in the tax area.
Tax debtor is who owns or holds the beer in possession or uses.(3) § 14 (3) shall apply accordingly.(4) If you wish to hold or use beer in accordance with the first sentence of paragraph 1 or the first sentence of paragraph 2, the main customs office must notify the principal customs office in advance and shall be responsible for the tax.(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 accordance with section 15 (1) of the second sentence of Article 6 (2) and the second sentence of Article 6 (2) of the Regulation may be applied. , 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. Section 6 (3) shall apply accordingly.(6) 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 taxation procedure and to the security, by means of a regulation without the consent of the Federal Council for the protection of the tax revenue. . Non-official table of contents

§ 21 Shipment Trading

(1) Shipment trade operates, who is free from tax-free circulation of the Member State in which it has its registered office, supplies it to private individuals in other Member States and makes the dispatch of the goods to the acquirer itself or can be carried out by others (mail-order distributor). As private individuals, all purchasers who do not identify themselves to the mail order trader shall be deemed to be customers whose intra-Community purchases are subject to the turnover tax in accordance with the provisions of the turnover tax law.(2) If beer is supplied to the tax territory by a mail-order distributor established in another Member State, the tax shall be supplied with the delivery to the private person in the tax territory.(3) § 14 (3) shall apply accordingly.(4) Anyone who wishes to supply beer to the tax territory as a mail-order distributor shall have previously indicated this and shall designate a person established in the tax territory as the authorized 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 to provide security.(5) Tax debtor is the commissioner. 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, allow the procedure to be simplified in that the time limit for the filing of the tax declaration in force in accordance with the first sentence of Article 15 (1) (1) of this Regulation shall be subject to 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 authorisation 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 rendered is no longer sufficient.(7) Anyone who wishes to supply beer for tax-free movement to another Member State as a mail-order distributor with a registered office in the tax area shall have to notify the main customs office of the competent authority before that date. 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 is authorized to adopt provisions relating to paragraphs 1, 2, 4 to 7 by means of a regulation without the approval of the Federal Council for the purpose of securing the tax revenue and for maintaining the regularity of taxation. Non-official table of contents

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

(1) If irregularities occur during the carriage of beer pursuant to Article 20 (1) and (2) or in accordance with Article 21 (2) in the tax area, the tax shall be incurred. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined.(2) § 13 (1) shall apply accordingly.(3) A debtor is the person who has lodged the security pursuant to Article 20 (4) or Article 21 (4) sentence 5 and, in the case of the second sentence of Article 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 advantages

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§ 23 Tax exemptions

(1) Beer is exempt from tax if it is used commercially
1.
for the manufacture of medicines by , with the exception of pure alcohol-water mixtures,
2.
for the production of vinegar,
3.
vergällt for the manufacture of goods that are not food or food products,
4.
Production of flavourings for flavouring
a)
Drinks with an alcohol content of not more than 1.2% by volume,
b)
other foods, other than beer and other alcoholic beverages
5.
or as part 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.
or as a component of semi-finished products for the manufacture of other foodstuffs with an alcohol content of not more than 5 litres of alcohol per 100 kilograms, with the exception of beer and other alcoholic beverages.
(2) Exempt from the tax if it consumes
1.
as a sample inside and outside the tax warehouse for the examinations and tests required for operation, or for For the purposes of the tax or commercial inspection,
2.
is used in the tax warehouse for the manufacture of beverages not subject to the beer tax subject,
3.
is presented as a sample to a quality check by the competent authority or is taken out at the instigation of that authority,
4.
under control oversight,
5.
Breweries to their employees and workers as Haustrunk free of charge.
(3) The Federal Ministry of Finance is authorized to use the legal regulation with the consent of the Federal Council
1.
to secure the Tax revenue and to maintain the uniformity of taxation
a)
Rules on paragraphs 1 and 2 to be adopted,
b)
to determine the denaturant and the manner of the denaturation, and to allow the denaturation to be dissected in the manufacture of goods, to the extent that:
c)
to arrange for beer to be used for the manufacture of medicinal products for the external use or for the manufacture of vinegar , or special surveillance measures shall be taken,
d)
to arrange for the holdings to have to pay compensation for their costs and that they must be paid for by the as well as from the vergällten alcohol free of charge, samples may be taken;
2.
in the case of economic need, the non-industrial tax exempt To allow use in accordance with paragraph 1.
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§ 23a users

(1) Who is tax-free in the cases of § 23 (1) , permission is required. It is granted on request under the right of revocation to persons who do not have any doubts about their reliability.(2) The authorisation shall be revoked if the condition referred to in the second sentence of paragraph 1 is no longer fulfilled.(3) The tax arises if the beer is used against the intended purpose provided for in the permit or can no longer be supplied to it, unless there is a case in section 14 (3). 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, with the consent of the Federal Council,
1.
to secure the tax revenue and to safeguard the
a)
to regulate the permission and use procedure and the tax notification procedure,
b)
for businesses that use beer and at the same time run out and retail, prescribe special monitoring,
c)
for businesses that use or use beer untaxed for tax-free use, to require the performance of a security;
2.
for administrative and procedural simplification
a)
Minimum quantities for beer use
b)
to allow tax-exempt use in general without individual permits
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§ 24 tax relief in the tax area

(1) For verifiable taxed beer that has been returned to the tax warehouse, the tax on request will be made issued or refunded. 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 rights.(2) At the request of the tax warehouse holder or the registered consignee, the tax paid in the tax territory shall be reimbursed for beer if it has been destroyed at the expense of the applicant under tax supervision outside a tax warehouse.(3) The Federal Ministry of Finance is authorized to adopt provisions relating to paragraphs 1 and 2 by means of a regulation without the consent of the Federal Council for the purpose of securing the tax revenue and for maintaining the regularity of taxation; and , in particular, to prescribe a tax certificate issued to the person responsible for the discharge of the person concerned for the application referred to in the first sentence of the first sentence of paragraph 1 and to require minimum quantities in the case of paragraph 2. Non-official table of contents

§ 25 Tax relief in the carriage of beer from free traffic to other Member States

(1) Proof that beer has been taxed, which has been transported for commercial purposes (including mail order) to another Member State, shall be discharged on application 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. The discharge authority shall be entitled to have the beer transported to the other Member State.(2) The discharge shall be granted only if the relief entitled
1.
provides evidence that the tax has been paid in respect of the beer in another Member State , or
2.
a)
the application referred to in paragraph 1, first sentence, before the beer is promoted at the time of the (b
the beer with the accompanying documents transported 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 about the fact that the beer has been properly taxed there
(3) In the case of the second sentence of Article 22 (1) before the expiry of a period of three years from the date on which the beer is transported, the place of irregularity shall be established and shall be located in another Member State, which shall be determined in accordance with Article 22 (2) of the Rules of Invalidity (3), at the request of the tax debtor, the tax shall be issued or refunded if he presents proof of payment of the tax in that Member State.(4) 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
1.
to settle the discharge procedure in more detail and in doing so, for the tax relief, a tax confirmation of the tax debtor issued for the relief-entitled
2.
to simplify the administrative simplification of minimum quantities and to exclude tax warehousekeepers from the procedure.

Section 6
Tax Supervision, Business Statistics, Commitments

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§ 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 accordance with the first sentence of section 21 (4) sentence 1.(2) In addition to the cases referred to in Article 215 of the Tax Code, beer may be secured if an office holder finds it in the tax territory in quantities and circumstances which indicate a commercial purpose and for which proof does not exist that the beer
1.
is in a tax suspension procedure or in a customs non-renewal procedure,
2.
in the tax area properly taxed or properly related to the control, or
3.
§ 20 (2) sentence 2 is promoted or held in possession.
§ § 215, 216 of the Tax Code shall apply accordingly. Non-official table of contents

§ 27 Business statistics

(1) According to the Federal Ministry of Finance, the main offices are responsible for statistical purposes surveys and share the results of the Federal Statistical Office for evaluation purposes.(2) The Federal Financial Authorities may also submit prepared data to the Federal Statistical Office for presentation and publication for general purposes. Non-official table of contents

Section 28 Special appropriations

The Federal Ministry of Finance is authorized to use the legal regulation with the consent of the Federal Ministry of Finance. of the Federal Council
1.
in the implementation of international agreements
a)
for the purpose of Implementation of
aa)
a force and its civilian entourage or members of a force or its civil entourage as well as the members of those persons by article XI of the NATO troop statute and Articles 65 to 67 of the Additional Agreement,
bb)
under 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
,
b)
Beer, which is used for diplomatic missions and missions,
Consular representations, by whose members, including family members living in the household, as well as by other beneficiaries, are determined to exempt from the tax or to pay a paid tax and to provide the necessary provisions,
c)
Tax exemptions provided for by international conventions for international bodies and their members, closer to rules and, in particular, to determine the control procedure,
d)
to ensure that the tax revenue is to be applied in the event of abuse of the tax revenue referred to in points (a) to (c) the tax exemptions granted to all those concerned are subject to the tax;
2.
in the case of customs duties, the tax exemption for beer, if not , under the conditions laid down in Council Regulation (EC) No 1186/2009 of 16 June 2009, there are no reasonable tax advantages. November 2009 on the Community system of reliefs from customs duties (OJ L 327, 22.12.2009 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 tax revenue, that the tax arises in case of abuse for all parties involved;
3.
for execution
a)
from Article 35 of the System Policy, the procedure for the carriage of beer of tax-free movement by another Member State using the accompanying document to lay down, in accordance with Article 34 of the System Directive and the Regulations thereto, the provisions in force in each case, and to provide that bilateral agreements with the Member States concerned shall be subject to a different regulatory procedure simplified procedure,
b)
Articles 14 and 41 of the Beer System Directive, which requires immediate consumption on board as ship and aircraft requirements to the crew and to travellers, to exempt them from the tax and to lay down the necessary rules and to arrange for the tax revenue to be secured in the event of abuse of the tax for all those involved in the tax created;
4.
to facilitate and simplify the automated taxation procedure to determine that tax returns, tax declarations, or other data required for the taxation procedure may be transmitted 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 backup of the data to be transmitted,
c)
the way of communicating the data,
d)
the responsibility for the receipt of the data
e)
the obligations of third parties and their liability in respect of taxes or tax advantages due to incorrect collection, processing, or
f)
the extent and form of the special declaration requirements of the applicant, which are necessary for this procedure;
Taxable persons
and
g)
in consultation with the Federal Ministry of the Interior, instead of the qualified electronic signature, another safe Procedures that ensure the authenticity and integrity of the transmitted electronic document, and
h)
Exceptions to the obligation to use a qualified electronic signature or other safe procedure as 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, the date of publication, the reference source and a body at which the publication is published. Non-official table of contents

§ 29 Implementation

(1) The Federal Ministry of Finance will be Authorized to establish, by means of a regulation with the consent of the Federal Council, maximum amounts for the domestic punk referred to in Article 23 (2) (5) and the circle of persons entitled to receive a household.(2) The Federal Ministry of Finance is authorized, by means of a regulation with the consent of the Federal Council, to supply 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 The calendar year is exempt from tax.(3) The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to secure the tax revenue and to ensure the regularity of taxation by means of a decree law
1.
the date of the version of the Combined Nomenclature to be applied in accordance with § 1, paragraph 3, and as a consequence thereof the text of the law to the amended nomenclature where tax changes do not arise, and to adopt rules on the collection of the taxable quantity,
2.
Regulations on the Tax reduction pursuant to § 2 (2) to (5), in particular for the taxation procedure, and to provide for a change in the dependence or independence of breweries (§ 2 (3)) only at the beginning of the following calendar year
3.
to determine which spaces, surfaces, assets, and operating parts belong to the tax warehouse (§ 4),
4.
Regulations to § 5 (1) and (2), in particular to the authorisation procedure and to the security performance, and to allow certain actions in the permit and the -to rewrite operations, to provide for a minimum amount and a minimum period of storage, and to require safety up to the level of the tax value of the actual tax stock or the tax warehouse under threat to tax-related concerns; official closure,
5.
Regulations relating to § 6 (1) to (3), in particular to the authorisation procedure and to the security performance,
6.
Regulations on § 7 (1) to (3), in particular on the authorisation procedure and on the security performance, in order to prevent the abuse of tax and to ensure the security of the Provision should be made for tax purposes to allow dispatch from the place of importation only if tax matters do not conflict with them,
7.
Rules relating to § 10 (1) to (3) , in particular on the security performance, and in so doing, to simplify the procedure, to allow beer to be held by tax warehousekeepers or users in accordance with Article 23a (1) to be included in their tax warehouses or in their holding
8.
Rules relating to § 11 (1) to (4), in particular for the provision of security, and in so doing, shall apply to:
a)
on the simplification of the procedure to allow beer, the tax warehouse owner or registered consignee, to be placed in their tax warehouses or in their (b)
for frequent and regular transport of beer in a process, where such operations are not affected by such operations;
the tax suspension between the territories of two or more Member States should be simplified by means of bilateral agreements with the Member States concerned
9.
Regulations to § 12 (1) to (3), § 13 (2) to (6) and § 22 (1) and (3) to be issued,
10.
Regulations to § 14, paragraph 3, in particular to the requirements for proof,
11.
Rules on § 15 to be adopted, in particular the tax fix after the end of the calendar year and the procedure for taking up and ending the brewing activity rules,
12.
to prescribe the quantity of beer in accordance with § 19 (1) that it is presumed to be unsuitable for the personal needs of the private person ,
13.
adapt the wording of the law to amended versions or recasting of the customs code, in so far as tax changes do not apply to these versions .
(4) The Federal Ministry of Finance shall adopt the general administrative provisions for the implementation of this Act as well as the legal regulations adopted pursuant to this Act.

Section 7
Final Provisions

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§ 30 Administrative Offences

Contrary to Article 381 (1) (1) of the Tax Code, who intentionally or recklessly
1.
contrary to § 10 (3), § 11 (4) or § 12 (1) (1) of the German Code of Duties 2 Beer not or not received in time, does not take over or does not take over in time, does not or does not carry on in time or does not execute in time 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 ad is not reimbursed or reimbursed in time.
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§ 31 Transitional provisions

(1) For promotions under tax suspension before the 1. This law shall apply in the period up to 31 January 2011. The European Parliament and the Council of the European Union, It shall continue until December 2010, unless the transport has been opened with an electronic administrative document as referred to in Article 20 of the System Directive.(2) The one before the 1. The authorisations and authorisations granted in April 2010 shall be revoked until 31 December 2010. December 2010.