Advanced Search

Law on the monopoly of spirits

Original Language Title: Gesetz über das Branntweinmonopol

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Law on Branntweinmonopol (Branntweinmonopolgesetz-BranntwMonG)

Unofficial table of contents

BranntwMonG

Date of completion: 08.04.1922

Full quote:

" Branntweinmonopolgesetz (Branntweinmonopolgesetz) in the revised version published in the Federal Law Gazette, Part III, outline number 612-7, which was last amended by Article 1 of the Law of 21 June 2013 (BGBl. I p. 1650).

Status: Last amended by Art. 1 G v. 21.6.2013 I 1650
G occurs gem. § 166 para. 1 sentence 2 idF d. Art. 1 No. 10 G v. 21.6.2013 I 1650 with expiry of 31.12.2017 repeal of force

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.4.1982 + + +) 
(+ + + Official notes of the norm provider on EC law:
Implementation of the
EMGRL 81/92 (CELEX Nr: 392L0081)
EEC-GRL 82/92 (CELEX Nr: 392L0082)
ERL 74/94 (CELEX Nr: 394L0074) G v. 12.7.1996 I 962 + + +)


Heading: designation idF d. Art. 2 No. 1 G v. 15.7.2009 I 1870 mWv 22.7.2009;
Short description Abbreviated to abbreviation. by Art. 2 No. 1 G v. 15.7.2009 I 1870 mWv 22.7.2009
Heading:
a)
Samples and attachments mentioned in the BranntwMonG are not printed
b)
Former imperial authorities or "Reichsmonopolverwaltung" now "Bundesmonopolverwaltung", see G v. 8.8.1951 602-1; monopoly administration for Branntwein Berlin, see G v. 30.8.1971 600-1
c)
Gem. § 1 (1) and § 2 (1) G v. 14.2.1934 I 89 the "Reichsrat" (Reichsrat) has been repealed and its participation in law-making and administration has been continued. The bodies of the original text of the law, in which the "Reichsrat" was mentioned or his participation was provided, have therefore been omitted as being subject to the law. To the extent that the "Reichsminister of Finance" had been replaced by the "Reichsrat", the word "Reichsrat" was replaced by "Reichsminister der Finance";
d)
See § § 21 to 34 G v. 30.6.1959 600-2, § § 10 bis 13 V v. 1.7.1959 BAnz. No 124 600-2-2 (recorded only with headline) and § § 8, 18 to 26 V v. 3.7.1959 I 410 600-2-1 (recorded only with headline); on the basis of the authorization in § 29 G v. 30.6.1959 600-2 "Limit number" fixed by V v. 13.2.1962 600-2-3
Unofficial table of contents

Contents

PART ONE
Branntweinmonopol
First section
Subject matter and scope of the monopoly
The subject of the monopoly
The subject of the monopoly § 1
Monopoly
§ 2
Import monopoly
(dropped) § 3
Second section
Administration of the monopoly
First Title
Federal monopoly management § § 4 to 16
General provisions
§ 4
§ 5
(dropped) § 6
President or President of the Federal Office of the Monopoly
§ 7
The Federal monopoly office
§ 8
The recovery site § 9
(dropped) § 10
The Advisory Council
(dropped) § § 11, 12
(dropped) § 13
(dropped) § 14
(dropped) § 15
The Trade Committee
(dropped) § 16
Second Title
Participation of other authorities in the management of the monopoly
§ 17
§ 18
§ 19
Third Section
Manufacture and purification of the spirits and the division of the distilleries
First Title
Distilleries
§ 20
Section 21
(dropped) § § 22 and 23
Burning classes
§ 24
Agricultural distilleries
Section 25
(dropped) Section 25a
Section 26
(dropped) Section 26a
Fruit distilleries
§ 27
Industrial distilleries
§ 28
Second Title
Cleaning of the Branntwein
§ 29
Fourth Section
Brennrecht
§ 30
Section 31
(dropped) § § 32 to 33a
Small distilleries
Section 34
(dropped) § 35
Substance Owner
§ 36
Fruit Community distilleries
Section 37
(dropped) Section 37a
Loss of the burning right
§ 38
§ 39
(dropped) Section 39a
Annual firepower
§ 40
Section 41
Authorisation of merger and transfer § 42
§ 42a
Fifth Section
Monitoring of the production and use of branntwine and spirits products
First Title
Official supervision
Section 43
Section 44
§ 45
Section 46
§ 48
(dropped) § 49 to 51
(dropped) § 51a
Ensuring the supervision and transfer to the property of the federal government Section 51b
(dropped) § 51c
Second Title
Closure distilleries
Section 52
Section 53
§ 54
(dropped) § 55 and 56
Third Title
Severance distilleries
Section 57
Sixth Section
Delivery and take-over of the branntwein
Section 58
Section 58a
§ 59
§ 60
Section 61
Duty to offer Section 61a
Seventh Section
Branntwine
(dropped) Section 62
§ 63
Takeover allowance in the cases of § 61a Section 63a
Section 64
Branntweinbase price
Section 65
Operating deductions
Section 66
(dropped) Section 67
Operating surcharges
Section 68
Section 69
(dropped) § § 70 u. 71
Deductions and surcharges in case of special conditions
Section 72
(dropped) Section 72a
Section 72b
Section 73
Increased takeover price
(dropped) Section 73a
Takeover fire
Section 74
Payment of the Takeover
§ 75
Eighth section
Exemption from delivery, brandi-twine
Section 76
Section 77
(dropped) § § 78 to 82
(dropped) § 82a
Ninth Section
Branntweinverwertung and Branntweinhandel
First Title
Branntweinverwertung by the federal monopoly administration § § 83 to 98
I. General provisions
(dropped) Section 83
Section 84
(dropped) § § 85 and 86
II. Recovery of unprocessed burnt wine
(dropped) Section 87
Section 88
(dropped) § § 89 to 98
Second Title
Branntweinverwertung by other than the federal monopoly administration and branding
(dropped) § § 99 to 104
Export
(dropped) Section 105
Trade in brandials
Section 106
(dropped) Section 107
Tenth section
Special provisions
Calculation in the event of shortening of the wine tax Section 108
Administrative measures § 109
§ 110
(dropped) § § 110a and 110b
Year of limitation, interest rate, sow surcharges Section 111
Cost Section 112
(dropped) Section 113
Enforcement Section 114
Methyl alcohol
(dropped) § 115
Yeast
(dropped) § § 116 u. 117
Expenditure on charitable and economic purposes
(dropped) Section 118
(dropped) Section 118a
Eleventh Section
Criminal and penal rules
(dropped) § § 119 to 125
Monopolistic mismanagement § 126
(dropped) § 127
§ 128
(dropped) Section 129
(dropped) Section 129a
PART TWO
BranntweinTax
Section 1
General provisions
Tax territory, tax subject § 130
Tax rate Section 131
Other definitions Section 132
Section 2
Tax suspension and taxation
Tax Camp § 133
Tax warehouse owner Section 134
Registered recipients § 135
Registered consigners Section 136
Beneficiaries Section 137
Promotions (General) § 138
Transport operations in the tax area Section 139
Transport from others, to others or through other Member States § 140
Export Section 141
Irregularities during transport Section 142
Tax avoidance, tax debtor Section 143
Tax application, tax notification, due date Section 144
Section 3
Imports of products from third countries or third countries
Import § 145
Irregularities in customs non-renewal procedures Section 146
Tax avoidance, tax debtor Section 147
Section 4
Transport and taxation of products of non-taxable transport of other Member States
Acquisition by private persons § 148
Reference and possession for commercial purposes § 149
Mail order Section 150
Irregularities during the carriage of products of non-taxable transport of other Member States Section 151
Section 5
Tax breaks
Tax exemptions Section 152
Users Section 153
Tax relief in the tax area Section 154
Tax relief in the transport of products of non-taxable transport to other Member States § 155
Section 6
Final provisions on the second part
Tax supervision Section 156
Business Statistics Section 157
Irregularities Section 158
Special appropriations Section 159
PART THREE
Transitional and final provisions
Transitional provisions relating to the second part § 160
Special and transitional arrangements for the territory referred to in Article 3 of the agreement
Section 161
Exceptions to the provisions of the law
Section 162
Section 163
Section 164
Section 165
Section 166

Part one
Branntweinmonopol

First section
The subject matter and scope of the monopoly

-
The subject of the monopoly

Unofficial table of contents

§ 1 Subject of the monopoly

As far as exceptions are not provided for in this law, the monopoly on spirits includes the takeover of the burnt wine produced in the monopoly area from the distilleries (§ § 58 et seq.) as well as its recovery (§ § 83 ff.).

-
Monopoly

Unofficial table of contents

§ 2

Monopolgebiet is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Heligoland.

-
Import monopoly

Unofficial table of contents

§ 3

(dropped)

Second section
Administration of the monopoly

First Title
Federal monopoly management

-
General provisions

Unofficial table of contents

§ 4

The administration of the monopoly is under the supervision of the Federal Ministry of Finance of the Federal Ministry of the monopolies. It consists of the Federal monopoly office (§ 8) and the collecting authority (§ 9); at its top is a President or a President (§ 7). Unofficial table of contents

§ 5

The Bundesmonopolverwaltung shall take all measures necessary to implement the monopoly. Unofficial table of contents

§ 6

-

-
President or President of the Federal Office of the Monopoly

Unofficial table of contents

§ 7

The President or President is appointed to represent the Federal Government of the monopoly in all legal acts and litigation before the courts and other authorities and in arbitration proceedings.

-
The Federal monopoly office

Unofficial table of contents

§ 8

(1) The Federal monopoly office is an authority. (2) The remuneration of the officials of the Federal monopoly office shall be contended from the proceeds of the monopoly. Unofficial table of contents

§ 9 The Recovery Office

(1) The processing unit shall carry out the commercial transactions of the Federal monopoly administration. It is based on the basic instructions of the Federal monopoly. The Federal Minister of Finance shall designate the Managing Director. (2) The collecting authority shall draw up a balance sheet in addition to the profit and loss account and shall produce a business report. Unofficial table of contents

§ 10

-

-
The Advisory Council

Unofficial table of contents

§ § 11 and 12 ----

Unofficial table of contents

§ 13

- Unofficial table of contents

§ 14 (omitted)

Unofficial table of contents

§ 15

-

-
The Trade Committee

Unofficial table of contents

§ 16

(dropped)

Second Title
Participation of other authorities in the management of the monopoly

Unofficial table of contents

§ 17

(1) As far as the execution of this law is not transferred to the federal monopoly administration, it is the federal authorities (financial authorities) responsible for the administration of customs duties and excise duties. (2) The Federal Ministry of Finance regulates the Relationship between the Federal monopoly administration and the financial authorities. Unofficial table of contents

§ 18

For the costs of the administration of the monopoly by the financial authorities, a remuneration to be determined by the Federal Ministry of Finance will be granted from the acquisition of monopoly. Unofficial table of contents

§ 19

In addition to the officials of the Federal monopoly administration and the officials mentioned in § 17, all federal and state officials, in the same way the municipal officials, including all police officers, have to cooperate to protect the monopoly. They shall immediately notify the law enforcement authorities of infringements of this law, which are known to them in the exercise of their service.

Third Section
Manufacture and purification of the spirits and the division of the distilleries

First Title

-
Distilleries

Unofficial table of contents

§ 20

The distilleries are divided into monopole distilleries and in-house distilleries. Unofficial table of contents

Section 21

The monopole distilleries
1.
the distilleries operated by the Federal monopoly administration,
2.
Distilleries producing spirits from pulp, including the leaching of pulp, from calcium carbide or from other substances, from which spirits in the monopoly area before the 1. October 1914 has not been commercially won.
Unofficial table of contents

§ § 22 and 23 ----

-
Burning classes

Unofficial table of contents

§ 24

The in-house distilleries shall be divided into:
1.
agricultural distilleries (§ § 25, 26),
2.
Fruit distilleries (§ 27),
3.
Industrial distilleries (§ 28).

-
Agricultural distilleries

Unofficial table of contents

Section 25

(1) Agricultural distilleries may be operated as individual distilleries or as Community distilleries. (2) A single distillery shall meet the following conditions:
1.
The distillery must be linked to an agricultural holding (distilling industry). Distillery and agriculture must be operated on behalf of the same owner.
2.
In the distillery, only potatoes and cereals may be processed.
3.
The residues of the distillery operation (Schlempe) must be fed completely to the livestock of the distillery industry. All fertilizers, which are produced during the final feeding, must be used on the land of the distillery industry. The obligation to devalue the slag and fertilizer is not required if, during the operating year, mainly raw materials are processed in the distillery, which are self-produced.
(3) A Community distillery shall meet the following conditions:
1.
The distillery must be operated by at least two owners of agricultural holdings (burner units) for Community accounts.
2.
In the distillery, only potatoes and cereals may be processed.
3.
The residues of the distillery operation (Schlempe) must be fed completely to the cattle of the burner's lobe. Each owner of a burner unit must pay at least half of the slat in the year of operation, its share of the total agricultural area of all the burner arches, in relation to the agricultural agricultural land actually used for the distillery. Useful area at the beginning of the operating year. All fertilizers, which are produced during the final feeding, must be used on the torch-like nozzles. The Federal Minister of Finance or the authority designated by him may, for reasons of agricultural or business activity, permit, on request, for one or more years of operation, that less Schlempe shall be taken off, if the owners of the other Burners take over the Schlempe. The obligation to devalue the slag and fertilizer is not required if, during the operating year, mainly raw materials of the burner's products are processed in the distillery, which are self-produced. In this case, each owner of a burner unit must supply at least half of the quantity of self-produced raw materials to the distillery in the year of operation, which account shall be taken of its share of the agricultural area of all the burner's products, referred to the the agricultural area actually used for the distillery, at the beginning of the operating year. Sentence 4 shall apply accordingly.
Unofficial table of contents

Section 25a

(dropped) Unofficial table of contents

Section 26

(1) The Federal Ministry of Finance may order
1.
that residues or fertilisers may be temporarily sold;
2.
that, in addition to potatoes and cereals, self-produced substances of the type referred to in § 27 may be processed in the intermediate mode,
3.
that, in addition to potatoes and cereals, other substances, namely beet substances, may also be processed.
(2) The authorisation under point 3 shall apply only if the processing of the other substances is necessary for the purposes of the nourishment of the people. Unofficial table of contents

Section 26a

-

-
Fruit distilleries

Unofficial table of contents

§ 27

(1) distilleries which exclusively process fruit, berries, wine, wine yeast, musts, roots or residues thereof shall be considered as fruit distilleries. (2) The circle of substances referred to in paragraph 1 shall be rewritten by the implementing provisions; may be extended by the Federal Ministry of Finance for exceptional exceptional cases.

-
Industrial distilleries

Unofficial table of contents

§ 28

(1) As commercial distilleries, distilleries belonging neither to agricultural distilleries or fruit distilleries, nor to distilleries producing yeast, shall be considered as distilleries. (2) distilleries, which are already before 1 April 1909 as Agricultural distilleries with yeast production have also been used as agricultural distilleries, as long as they fulfil the conditions laid down in § § 25 and 26.

Second Title
Cleaning of the Branntwein

Unofficial table of contents

§ 29

Branntwein, which has been manufactured under severance (§ 57), may only be cleaned with the consent of the Federal monopoly administration. This shall not apply to the fine fire in the severance distillery.

Fourth Section
Brennrecht

Unofficial table of contents

§ 30

The rules on nuclear power shall not apply to monopolistic distilleries, where they process spirits from the substances referred to in Article 21 (2). Unofficial table of contents

Section 31

To the extent that in-house distilleries had a burning right under the previous law, it remains in effect. Unofficial table of contents

Section 32

(dropped) Unofficial table of contents

§ 33

(dropped) Unofficial table of contents

§ 33a

(dropped)

-
Small distilleries

Unofficial table of contents

Section 34

The production of distilleries without a burning right shall be deemed to be produced within the right of fire if it does not exceed 10 hectolitres of wine spirit in one year of operation. Unofficial table of contents

§ 35

-

-
Substance Owner

Unofficial table of contents

§ 36

(1) Any person who does not own a distillery shall, according to the determination of the Minister for Finance, process self-produced substances of the type referred to in § 27 in the distillery of another, in so far as the wine produced in the year of operation does not over 50 liters of wine spirit (fabric owner). (2) The provision in paragraph 1 does not apply to substances which are obtained in districts where, in the years 1908/09 to 1914/15, such substances do not exist in the above-mentioned manner. have been processed.

-
Fruit Community distilleries

Unofficial table of contents

Section 37

(1) Fruit Community distilleries are closure distilleries operated by a cooperative and in which spirits are produced exclusively from fruit substances (§ 27), which the members themselves have won. Under the same conditions, fruit community distilleries may be operated by an association or by an association of persons without legal personality, provided that the members of the distillery ' s operating profit shall be subject to the level of their share of the distillery ' s share of the of the annual production. (2) Branntwein shall be deemed to have been produced within the field of firepower, if:
1.
are produced from the fruit of a member in an operating year not more than 300 litres of wine spirit,
2.
from the fruit of the common property of a number of members, in one year of operation, no more than 300 litres of wine spirit are produced.
Fruit substances which have been obtained on the property of members may not be processed by them or for their account elsewhere in the form of spirits. (3) Anyone who supplies substances which are not processed in a fruit Community distillery shall not be allowed to process any other fruit. , it loses the benefit of producing spirits in a fruit community distillery or in the form of a severance. Branntwein, which has been manufactured from a member's material after having lost the benefit, shall be deemed to have been manufactured outside the right of the fire-burning. The Federal Ministry of Finance or the body designated by the Federal Ministry of Finance may, upon request, recognise the benefit again if the Member is not in connection with the loss of tax evasion completed or attempted with more than two (4) A fruit community distillery, in which others are processed as self-produced fruit substances into spirits, the distillery class changes. This consequence does not occur if the processing could not be prevented by the use of the due diligence.

Footnote

Cursive pressure: "prison" now "imprisonment", cf. Art. 4 G v. 25.6.1969 I 645 Unofficial table of contents

Section 37a

-

-
Loss of the burning right

Unofficial table of contents

§ 38

(1) The firepower shall be deleted if:
1.
the distillery is used, the processing of which is reserved for the monopole distilleries (§ 21),
2.
the distillery from one distillery class to another,
3.
the distillery is transferred to another plot of land,
4.
the distillery has to be considered as an erloc (Section 47 (2)),
5. (2) (3) In the cases referred to in paragraph 1 (3), derogations may be granted by the implementing provisions. (4) In the cases referred to in paragraph 1 (1) and (2), the right of fire shall be issued with the beginning of the operating year, in the other cases where: the occurrence of the facts giving rise to the loss. Unofficial table of contents

§ 39

(1) (omitted) (2) The Federal Ministry of Finance is authorized to adapt the wording of all the fireworks rights to the current monopoly law by means of a legal regulation for the purpose of redress of law. Unofficial table of contents

Section 39a

(dropped)

-
Annual firepower

Unofficial table of contents

§ 40

(1) The Federal monopoly administration may, taking into account the stock and the foreseeable consumption of spirits and according to the means at its disposal, determine how many hundreds of parts the burning right of the individual Increase or decrease burner units for the operating year. At the same time, distilleries using the right to be used for the processing of certain substances by the processing of other substances may be treated as a special burner group only if the other uses ten hundred parts of the production. in the annual fire-burning right. The burning right of the individual distillery shall not be reduced to less than 10 hectolitres of alcohol (hl A). (2) If a reduction in the total fuel law proves necessary in an operating year, the firepower shall be
from 10 to 100 hectolitres, only by 1/10,
from 100 to 200 hectolitres only by 3/10,
from 200 to 300 hectolitres only by 4/10
of the amount by which the remaining fuel rights are reduced. (3) The Federal monopoly administration may, in the case of the threatened spouse of raw materials or in the case of above-average yields, use the annual fire-burning right of the following In the case of non-indebted operational disruptions or in the event of exceptional maladministration, the subsequent use of the annual firepower of the current operating year shall allow, insofar as this does not result in monopolistic economic matters, shall be affected. 10 of the hundreds of regular fireworks must not be exceeded. The application for subsequent exploitation of the annual firepower law must be made before the end of the operating year at the latest. (4) No more annual fuel rights will be set from the operating year 2013/2014. (5) (omitted) Unofficial table of contents

Section 41

(1) In sections of ten to ten years, in any number of years, this section shall:
1.
Small-scale fruit distilleries which only process fruit, berries, self-produced wines or musts or residues thereof, a total of 100 hectolitres of wine spirit,
2.
Fruit distilleries with a burning right of more than 10 hectolitres but not more than 50 hectolitres which only process fruit, berries or residues thereof, a total of ten times the quantity of wine produced according to the annual fire-burning law,
3.
Fabric owner (§ 36) a total of five hectolitres of wine spirit,
4.
Fruit Community distilleries (§ 37) from the substances of a member a total of 30 hectolitres of wine spirit
with the claim that the recovered spirits are considered to be produced within the firing right. The same right shall be granted to distilleries which use only the substances referred to in paragraph 2 and have a burning right of more than 50 hectolitres, if they are to the part of their burning rights exceeding 50 hectolitres of wine spirit for the for the remainder of this period, from the beginning of the year in which they wish to exercise the right to exercise the right. (2) The first section shall comprise fourteen years and shall run from 1. October 1919 to 30 September 1933. The quantity of wine produced in accordance with paragraph 1 on an annual average shall be increased accordingly. (3) distilleries which process raw materials delivered to them against wages (wage distilleries) shall be excluded from the benefit provided for in paragraph 1. (4) The last section covers four years and three months and runs from 1. October 2013 to 31 December 2017. The quantity of alcohol authorised in accordance with paragraph 1 on an annual average shall be reduced accordingly. Unofficial table of contents

Section 42 Admission of the merger and the transfer

(1) Agricultural distilleries (section 25 (2) and (3)) may be merged at the beginning of the following year by the Federal Minister of Finance or the body appointed by the Federal Minister for a Community distillery (Section 25 (3)). The burning right of the Community distillery is equal to the sum of the burning rights of the distilleries put together. (2) The distilleries shall be extinguisher at the time of aggregation. With the operating facilities, a distillery must no longer be operated on the previous distillery land. This does not apply to the operating equipment with which the Community distillery is operated. (3) The Federal Minister of Finance or the Federal Minister of Finance, at the request of the Federal Minister for Finance or the Federal Minister of Finance, may apply for the burning of agricultural distilleries. of the following year shall be transferred to other distilleries of the same type of distillery (§ 24). The transfer shall be excluded if it is requested for a firepower right which has been transferred in the last three years before the transfer date requested. The Federal Minister of Finance, or the body designated by him, may grant exemptions for a transitional period of three years of operation in order to avoid hardship from the liquidating of previous transfers. (4) BrennRights shall not be transferred, if this leads to higher takeover cash payments by the Federal monopoly administration. The burning rights of distilleries leaving the spirits monopoly in accordance with § 58, second sentence, shall not be transferred. Unofficial table of contents

§ 42a

(1) The Federal monopoly administration may, at the request of the distillery owner, revocably allow the right to be used for one or more other distilleries of the same distillery class for one or more years of operation by a distillery in whole or in part. can be left to use. A prerequisite for the admission is that the transfer payments do not increase. (2) For the duration of the use, the annual firepower of the other distillery is deemed to be increased accordingly.

Fifth Section
Monitoring of the production and use of branntwine and spirits products

First Title
Official supervision

Unofficial table of contents

Section 43

undertakings, undertakings or persons who:
1.
Manufacture, transport, store, further process or distribute spirits or raw materials or raw materials suitable for the production of spirits,
2.
Manufacture, possess, acquire, transport or deliver suitable materials for the manufacture or cleaning of spirits, or for the purification of spirits,
3.
to produce yeast or other substances in the wine-making fermentation process without waving the spirits at the same time,
4.
without the use of spirits, products from which, without fermentation, spirits can be obtained from the ethyl compounds contained in them, or products (e.g. B. ester), or distribute it,
shall be subject to official supervision in accordance with the provisions of the Implementing Regulations. Unofficial table of contents

Section 44

(1) Any person who is responsible for the performance of tax or monopoly duties on the basis of facts subject to official supervision by a member of his holding responsible for the performance of those duties, or The approval of the principal customs office shall be subject to the representation of the undertaking. This shall not apply to the representation on importation in connection with customs treatment. (2) For the purpose of establishing facts which are significant in terms of tax or monopoly law, the principal customs office may not itself be responsible for the outcome of the determination. as auxiliary persons. Unofficial table of contents

§ 45

(1) Anyone who opens or takes over an establishment which has the object to manufacture or purify branntwein or the trade in branntwein shall have to register in writing with the financial authority. This has to be done at the latest at the time of opening or taking over. The operating and storage spaces shall be indicated. (2) If any equipment suitable for the manufacture or cleaning of spirits is sent to another person, this shall be notified to the financial authority in writing. This has to be done at the latest by the levy. In this case, the receiver is to be designated. Unofficial table of contents

Section 46

(1) It is prohibited to offer, to advertise or to sell the following items:
1.
equipment suitable for the non-industrial production or purification of small amounts of wine;
2.
Instructions for the non-commercial manufacture or cleaning of small quantities of fire;
3.
Instructions for the manufacture of the devices referred to in paragraph 1.
(2) The Minister of Finance of Finance may allow exceptions. Unofficial table of contents

§ 47

(1) The implementing provisions shall specify the conditions under which the establishments and persons subject to official supervision in accordance with Section 43 are to be satisfied in order to secure the monopoly on the market. In particular, they may order:
1.
And in what way, the companies under official supervision are to be set up in a manner that is safe for closure,
2.
that spirits and wine products must be stored, packaged, designated or dispatched in a certain manner;
3.
that establishments in which drinking spirits are produced and in which drinking spirits are also sold in small shops or spirits for other purposes are particularly to be monitored,
4.
that it is necessary to keep records of the holding and of the branntwine produced or placed on the market, or to the products of the eaux-de-vie, and to identify the stocks;
5.
that operations and measures in the establishments which are important for official supervision must be notified to the main customs office.
(2) The implementing provisions shall also specify when an establishment or undertaking shall be deemed to have been granted an erloc. Unofficial table of contents

§ 48

(1) For the examination of establishments and undertakings subject to official supervision, and for the obligations of the persons concerned, the provisions of Sections 193 to 207 and 209 to 212 of the Tax Code shall apply. (2) For indirect owners of Distilleries shall apply in accordance with § § 93 to 97 of the tax code. (3) Paragraphs 1 and 2 shall also apply to cost audits for the purpose of setting the prices for the socalled wine. At the request of the Federal monopoly administration, distillery owners, who are obliged under commercial law to carry out books, have to produce and submit a cost-setting according to the prescribed pattern. Unofficial table of contents

§ 49

- Unofficial table of contents

§ 50

- Unofficial table of contents

Section 51

- Unofficial table of contents

Section 51a Subsaation of the commercial establishment

(1) Where there are facts against a person who are unreliable in respect of the provisions of this Act or of a decree adopted for this purpose, the main customs office may, for a period of up to five years, prohibit it, To exercise the spirit of the fire itself or to have it carried out by others to its advantage, or to be active in such a business as a representative or employee. This shall apply in particular where a person is punishable by reason of a gross infringement of the provisions of this Act or of a legal regulation adopted thereto, or a fine of at least one of the provisions of that law for such an infringement. (2) In order to implement the prohibition, § § 328 to 335 of the German Tax Code shall apply. (3) After the end of a year since the legal force of the prohibition decision, the main customs office may cancel the decision. Unofficial table of contents

§ 51b Safeguarding in the supervisory path and transfer into the ownership of the federal government

(1) In the exercise of official supervision for the purpose of the monopoly of spirits, the customs authorities and their supervisory officials may also ensure, in the appropriate application of Section 215 of the Tax Code, in the following cases:
1.
Branntwein, who has been placed on the market for other purposes than he was given by the Bundesmonopolverwaltung;
2.
Branntwine, which has been placed on the market contrary to the obligation to deliver goods;
3.
Branntwein, which has been introduced unauthorised;
4.
fire, whose origin or acquisition cannot be proved;
5.
in the cases of points 1 to 4: the containment of the spirits;
6.
movable property in respect of which § 45 (2) or (46) has been violated. Equipment (for example, machines), which are permanently connected to the ground, are the same as moving things.
(2) Secured property is transferred by the main customs office into the ownership of the federal government. Section 216 of the Tax Code shall apply accordingly. (3) Unofficial table of contents

§ 51c

-

Second Title
Closure distilleries

Unofficial table of contents

Section 52

The distilleries shall be set up in accordance with the arrangements in the implementing provisions in a secure manner (closure distilleries), insofar as exceptions are not provided for in § 57. Unofficial table of contents

Section 53

The financial authority may prohibit the operation of a distillery as long as the distillery is not in a closed position and the official arrangements in this respect are not complied with. It may order the temporary cessation of the operation of the distillery if, as a result of malfunction or injury to the distillery, the monopoly volume is endangered and the safety of the latter is not to be achieved in other ways. Unofficial table of contents

§ 54

The owner of the distillery shall be obliged to establish and maintain the distillery at its costs in accordance with the arrangements provided for in the implementing provisions. Unofficial table of contents

§ 55

- Unofficial table of contents

§ 56

-

Third Title
Severance distilleries

Unofficial table of contents

Section 57

Distilleries can be approved for severance according to the determination of the Reich Minister of Finance.

Sixth Section
Delivery and take-over of the branntwein

Unofficial table of contents

Section 58

(1) The Branntwein produced in the Monopolies is, to the extent that exceptions are not provided for in this Act (§ 76), to be delivered to the Federal monopoly administration after acceptance (§ 59) of the Branntweinüberacceptance Award. (2) (omitted) Unofficial table of contents

Section 58a

(1) The obligation to deliver is no longer required for all commercial distilleries from the operating year 2006 /2007. (2) (omitted) (3) (omitted) (4) Agricultural distilleries, which until 30 September 2012 apply for exemption from the In accordance with § 58 (1) sentence 2 in the version valid until 30 September 2013, for the following five years of operation, a compensatory amount of EUR 51.50 per hectolitre A of the regular version shall be granted for each year of operation. Brennrechts. The compensatory amount shall be paid by the Federal monopoly administration in the first four months of an operating year. By way of derogation from the second sentence, agricultural distilleries operating in the operating year 2012/2013, that is to say, in the period from 1 January 2013, shall be granted. From October 2012 to 30 September 2013, a request for exemption from the duty to be delivered pursuant to section 58 (1) sentence 2 has been submitted in the version valid until 30 September 2013, the compensatory amount in each of the first three months of the Year of operation. (5) For agricultural distilleries that are before the 1. The payment of compensatory amounts in accordance with paragraph 4 shall end with the expiry of the 30 October 2006 from the monopoly of the Branntweinmonopol, which until that date has produced grain branded wines (§ 101 in the version valid up to 30 September 2006). September 2006. (6) The obligation to deliver shall not be required for agricultural closure distilleries from the operating year 2013/2014. Unofficial table of contents

§ 59

The branntwein produced is to be determined and completed in accordance with the quantity of wine spirits (spirits collection). Unofficial table of contents

§ 60

The officials responsible for the loss of spirits (§ 59) shall take over the spirits to be supplied to the Federal monopoly administration for their account and after their instruction. The Federal monopoly administration places the shipping containers free of charge. Unofficial table of contents

Section 61

(1) The distillery owner shall keep the withdrawn spirits and send it immediately at the expense of the Federal monopoly administration to the monopoly operation designated to him by the railway. It may also be abandoned or allowed to supply the branded wine in return for transport charges.
At the request of the distillery, the owner of the distillery shall refill the spirits on the place of the goods in railway tank wagons and place the necessary facilities. (2) The vessels intended for the transport of the removed spirits shall be the Distillers are sent free of freight. In the cases referred to in the second sentence of paragraph 1, the owner of the distillery shall collect the shipping containers for the purposes of the monopoly operation. (3) The distillery owner shall be liable for the damage caused by loss or damage during the period of storage. Damage to the spirits occurs. If he carries the spirits himself, his liability shall end with the acceptance of the branded wine by the new carrier or the recipient. The Federal Ministry of Finance shall be free of liability if it has been destroyed or has become unusable by activities which have not been inflicted by it. (4) Legal regulation based on applicable freight rates, in particular the German Railway freight tariff, the freight transport tariff (GFT) and the freight transport tariff, set an appropriate transport charge. Unofficial table of contents

Section 61a obligation to provide

(1) The Federal monopoly administration shall be offered and shall be delivered upon request:
1.
Branntwein, who has been drafted in criminal proceedings;
2.
Wine which has been found in the premises or the means of transport of a public authority or a public transport authority, provided that the conditions for public auction (§ § 979 to 982 of the Civil Code);
3.
Branntwein, which has been recovered from a ship in distress (for example from a ship which has been stolen, stranded or helpless), provided that the conditions for public sale (§ § 18, 25 of the beach order) or for the transfer to the wine National fiscal authorities (§ 35 para. 1 of the beach regulations) are available.
(2) The Federal monopoly administration shall be entitled to refuse the acceptance of the branntwein referred to in paragraph 1.

Seventh Section
Branntwine

Unofficial table of contents

Section 62

- Unofficial table of contents

§ 63

(1) The acquisition price for spirits from the in-house distilleries shall be calculated from the Branntweingrundpreis (§ 65 (1)) and the deductions and surcharges specified in § 65 (2) and in § § 66 to 74. (2) The deductions and surcharges shall, to the extent that: (3) The charge for the transfer of fuel law shall not be taken into account in the calculation of the acquisition prices. (4) Insofar as the fixing of the Acquisition prices to be determined cost of costs or production costs are only those The costs incurred in a well-managed distillery should be taken into account. Unofficial table of contents

§ 63a Takeover money in the cases of § 61a

The Bundesmonopolverwaltung (Bundesmonopolverwaltung) sets the takeover allowance for branntwine, which it takes on the basis of § 61a, according to the net proceeds that can be achieved. Unofficial table of contents

Section 64

The Federal monopoly administration determines the price of the Branntweingrundpreis (§ 65 (1)) as well as the deductions and surcharges in accordance with § 65 (2) and § § 66, 69 sentence 2, § § 72, 72b, 73 and 74 for an operating year and makes them known in the Federal Gazette. The fixing may take place retroactively. The Federal Monopoly Administration may set provisional knowho prices. In the event of a change in annual fireworks law, it may, in the course of an operating year, redefine the basic spirits price, the deductions and surcharges and the special takeover prices in accordance with Section 72a, retroactively from the beginning of the year of operation. Take-over money shall only be reclaimed if the annual firepower law fixed at the beginning of the operating year is exceeded. In these cases, takeover money claims shall be charged with repayment claims.

-
Branntweinbase price

Unofficial table of contents

Section 65

(1) The basic spirits price shall be fixed in such a way as to cover the average production cost of a hectolitre of alcohol in well-managed potato distilleries with an average annual production of 500 hectolitres of alcohol, of which: It is to be assumed that, if the potatoes are used appropriately, the Schlempe will remain available free of charge to the distillery owner in the distillery. The cost of storing the potatoes in the distillery does not belong to the production costs. In the calculation of the raw material costs in the basic spirits price, it is said that in addition to self-produced potatoes, self-produced triticale is also used for the production of spirits. For the 2000/01 operating year, a proportion of triticale spirits of 20 per cent shall be accepted from 40 per cent from the 2001/02 operating year. (2) The raw material mix referred to in the third and fourth sentences of paragraph 1 shall be considered to be subject to the second sentence of , if it is complied with in the operating year as a whole by the distilleries which have a fire-burning right to produce spirits from potatoes and cereals. In order to comply with the relevant annual fireworks law, a share of 40 per cent of the annual production (reference quantity), which is on average in the 1998/1999 and 1999/2000 operating years, must be taken into account. in addition, d. h. , without taking into account the quantities of cereals, which have been taken into account, as cereal brandy wines. If the raw material mix is maintained as a whole, the distilleries with the fuel rights referred to in the first sentence, which by way of derogation from the raw material mix, use a higher proportion of potatoes obtained on their own, will be awarded a surcharge for the basic price of the spirits. This supplement shall be equal to the difference between the wine price referred to in paragraph 1 and a price which, in the cost of raw materials, takes account of the respective percentage of the potato in the production of alcohol. This proportion of potato is increased by steps of 5 of the hundred in each case, with smaller amounts remaining out of approach. If distilleries, which have been taken into account in the calculation of the reference quantity, are exempted from delivery in accordance with § 58, second sentence, the reference quantity shall be adjusted accordingly. (3) Will be used for other distilleries as agricultural In the case of potato distilleries, the Federal monopoly administration may convert the production costs for these distilleries, which are contained in the Branntweingrundpreis, to the Federal monopoly administration accordingly. The costs of storing the raw materials are also part of the manufacturing costs. (4) The Federal Ministry of Finance is authorized by law in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection in place of triticale other cereals.

-
Operating deductions

Unofficial table of contents

Section 66

In the case of distilleries with an annual firepower of more than 600 hectolitres A shall be deducted from the 2000/01 operating year for spirits made from potatoes and cereals, due to lower production costs. These are for the annual burning right
More than 600 to 1,500 hl A 15 of the hundred,
More than 1,500 to 3,000 hl A 35 of the hundred,
over 3,000 to 7,000 hl A 47 of the hundred,
More than 7,000 hl A 53 of the hundred

the manufacturing costs in the industry standard price, in the cases of § 65 (3) of the converted manufacturing costs. If the distilleries produce branded wines that are free of delivery beyond their annual fire law, the Federal monopoly administration, including distilleries with an annual firepower right up to 600 hl A, can set special deductions. (2) The Federal Ministry of the Finance is authorized, by means of a regulation
1.
to divide the deductions referred to in paragraph 1 in the withdrawal stages in such a way as to allow a moving or closely staggered transition to the next withdrawal stage, and to determine the procedure required for that purpose,
2.
to determine that special takeover prices shall be fixed for distilleries with annual fire-burning rates of more than 7,000 hl A following individual tests, or that, by way of derogation from paragraph 1, the deduction for these distilleries shall be subject to the requirements of the individual tests to set up
3.
provision should be made for the Bundesmonopolverwaltung to be able to fix the deductions in accordance with paragraph 1 below in the cases of Section 42a.
Unofficial table of contents

Section 67

-

-
Operating surcharges

Unofficial table of contents

Section 68

(1) The basic spirits price shall be increased for distilleries produced or manufactured within the field of fireworks in distilleries with an annual production of not more than 300 hectolitres of wine spirit (operating surcharge). The operating surcharge shall be for the production
up to 100 Hectolitre wine spirit
15 Hundredths,
over 100 up to 200 hectolitres of wine spirit
10 Hundredths,
over 200 up to 300 hectolitres of wine spirit
5 Hundredths

(2) If the annual production of 300 hectolitres of wine spirit is exceeded, the amount of the transfer allowance in excess of that amount may be paid only in so far as the take-over money resulting from the total annual production the amount of the takeover allowance calculated in accordance with paragraph 1 for 300 hectolitres of wine spirit. Unofficial table of contents

Section 69

Instead of the operating surcharge according to § 68
1.
Severance distilleries (§ 57), stock owners (§ 36) and closure breweries (§ 34) with an annual production of no more than 4 hl A, an operating surcharge of 100 hundredths of a hundred parts,
2.
the remaining closed-line distilleries have an operating surcharge of 30 hundredths,
3.
Fruit Community Distilleries within the production limit referred to in Article 37 (2), an operating surcharge of 80 Hundredths
of the basic wine price. In the case of annual fire-burning legislation deviating from the regular fuel law, the surcharge shall be reduced or increased by twice the amount of the basic price change resulting from this. Unofficial table of contents

Section 70

- Unofficial table of contents

Section 71

-

-
Deductions and surcharges in case of special conditions

Unofficial table of contents

Section 72

(1) Where the raw material cost of the production of a hectolitre of alcohol from maize, triticale, rye, wheat, buckwheat, oats and barley is less than that calculated in accordance with Article 65, a corresponding deduction shall be fixed, assuming that the costs are: that the raw materials mentioned are self-produced. In doing so, the raw material extraction can be fixed in accordance with the most favourable cereal type. The deduction shall not be fixed for distilleries which, within their own right of fire for processing potatoes and cereals, are made from potatoes and, in addition, spirits from triticale or other cereals, up to the same as in paragraph 65 (2) The Federal monopoly administration may set special deductions in the processing of other products other than fresh starch potatoes or of lower-quality cereals. This also applies to potato brandies, which are produced by distilleries within their fireworks for the processing of cereals. The Federal monopoly administration may determine the takeover price for spirits of other substances other than potatoes and cereals as referred to in the first sentence of paragraph 1, in accordance with commercial principles. (3) For spirits derived from the substances referred to in Article 27, with: Derogation from wine, stone fruit, berries, gentian roots and topinamburs, of severing distilleries, todholders and small distilleries with annual production up to 4 hl A, as well as for spirits of rye, wheat, buckwheat, oats or barley produced by severance distilleries, shall be used to Fire price base price. They shall amount to at least 50% and not more than 125% of the basic price fixed at or fixed at a 100% annual fire-burning right. The surcharges shall also be laid down for the same spirits as those produced in fruit Community distilleries as being manufactured within the firebox. Unofficial table of contents

Section 72a

(dropped) Unofficial table of contents

Section 72b

(1) The Federal monopoly administration may reduce the takeover prices for spirits by up to 10 per hundred, from the operating year 2006/07 by up to 5 per cent, provided that they have the average selling price of the Federal monopoly administration for spirits. For drinking purposes in the previous year of operation, and the reduction is required in accordance with the appropriations made available. In doing so, it can differentiate according to the burner group, the annual fuel law and the raw material in the percentage. (2) (omitted) (3) The takeover prices for spirits, which are established in distilleries under the common use of The production of personnel or the joint use of operating parts or equipment shall be reduced by 5 per hundred. (4) (omitted) Unofficial table of contents

Section 73

For spirits delivered above a strength determined by the Federal monopoly office or distinguished by special purity, surcharges can be used for the basic price of the spirits and for spirits, who are under a strength determined by the Federal monopoly. is delivered or has significant impurities, deductions from the spirits base price.

-
Increased takeover price

Unofficial table of contents

Section 73a

-

-
Overfire

Unofficial table of contents

Section 74

For the spirits produced outside the field of firepower or produced outside the field of fireworks, deductions shall be fixed by the Branntweinbase price, which shall be at least 10% for spirits from fruit distilleries, for spirits Other distilleries shall be at least 20 hundred parts of the basic price of the industry.

-
Payment of the Takeover

Unofficial table of contents

§ 75

The Federal monopoly administration is obliged to pay the burnt wine acceptance payment as soon as it is established that the distillery owner has complied with the obligations imposed on him pursuant to section 61 (1) and (2) of the above. If there are circumstances for which the owner of the distillery can be used in accordance with section 61 (3), the payment of the transfer fee may be suspended in whole or in part until the date of execution of such a transaction. The transfer fee shall be charged at the end of the second week after the date of the release of six out of the hundred, provided that the loading of the burnt wine not to be detected by the owner of the distillery is to be verified by the second after the date of the second The following working day is delayed. In the latter case, the obligation to return the transfer money shall begin only after the second week after the date of loading.

Eighth section
Exemption from delivery, brandi-twine

Unofficial table of contents

Section 76

(1) The obligation to deliver goods shall not be subject to
1.
Branntwein, for whose manufacture only substances referred to in § 27 have been used,
2.
Branntwein, which has been produced in a severance distillery,
3.
Branntwine produced from the substances referred to in Article 21 (2),
4.
Branntwein of beer and residues of beer-making,
5.
Branntwein, which is exempted from the obligation to deliver pursuant to Section 58 (1) sentence 2 or § 58a (1).
(2) Free-of-delivery spirits, other than those made of wine, stone fruit, berries, gentian roots or the substances referred to in paragraph 1 (3) and (4), shall be taken over by the Federal monopoly administration if it
1.
from a severance distillery (§ 57) within its monopoly-benefiting production line;
2.
(dropped)
3.
come from a fruit community distillery within the production limit referred to in Article 37 (2), or
4.
has been produced by a substance owner (§ 36) within its monopoly-receiving production limit.
5.
(dropped)
The first sentence shall not apply to spirits from a Community distillery produced from residues resulting from the production of wine or the processing of fruit. The transaction requires the distillery owner to notify the branntwein of the main customs office before they are manufactured. § § 59 to 61 apply accordingly. (3) The Federal Ministry of Finance is authorized, in consultation with the Federal Ministry of Food, Agriculture and Consumer Protection, to comply with the requirements imposed by the European Commission Germany Obligations referred to in Article 182 (4), second sentence, point (c) and (e) of Council Regulation (EC) No 1234/2007 of 22 June 2007. 1 October 2007 on a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation; OJ L 327, 28.12.2007, p. 1), as last amended by Regulation (EU) No 261/2012 (OJ L 299, 16.11.2012, p. 38), in the current version, for severance distilleries, fruit community distilleries and property owners, by way of derogation from paragraph 2 (1), (3) and (4), shall be subject to the degressive effect of the quantities of production available in the The period from 1 January 2014 to 31 December 2017 shall be fixed. The quantities of production able to be delivered shall be fixed before the beginning of each year of operation, adjusted if necessary and published in the Federal Gazette in each case by the Federal Office of the Federal Office. Unofficial table of contents

Section 77

§ 59 Application shall apply to the determination of the quantity of wine spirits. The implementing provisions allow derogations to be granted. Unofficial table of contents

§ § 78 to 80 ----

Unofficial table of contents

§ 81

(dropped) Unofficial table of contents

Section 82

(dropped) Unofficial table of contents

§ 82a

(dropped)

Ninth Section
Branntweinverwertung and Branntweinhandel

First Title
Branntweinverwertung by the federal monopoly administration

I.
General provisions

Unofficial table of contents

Section 83

- Unofficial table of contents

Section 84

Branntwein, which the Bundesmonopolverwaltung takes over and utilise, is subject to the branntwine tax according to § 130. The Branntwein is considered to be in the Branntweinlager der Bundesmonopolverwaltung (Federal monopoly administration). Unofficial table of contents

§ 85

- Unofficial table of contents

§ 86

(dropped)

II.
Recovery of unprocessed burnt wine

Unofficial table of contents

Section 87

(repealed) Unofficial table of contents

Section 88

The Federal Ministry of the Monopoly uses the alcohol taken over according to commercial principles. Unofficial table of contents

§ 89

(dropped) Unofficial table of contents

§ § 90 to 92 ----

Unofficial table of contents

Section 93

- Unofficial table of contents

§ § 94 to 98 ----

Second Title
Branntweinverwertung by other than the federal monopoly administration and branding

Unofficial table of contents

§ 99

(repealed) Unofficial table of contents

§ 99a

- Unofficial table of contents

§ 99b (omitted)

Unofficial table of contents

§ 100

- Unofficial table of contents

§ 101

(dropped) Unofficial table of contents

§ § 102 to 105 ----

-
Export

-
Retail trade

Unofficial table of contents

Section 106

Spirits for drinking and drinking spirits shall not be offered, traded or acquired at a price lower than the rule set in section 131 (1) which applies on the day of supply, trade or acquisition. Sentence 1 shall also apply if costs (for example cleaning costs) are charged. Unofficial table of contents

Section 107

-

Tenth section
Special provisions

Unofficial table of contents

Section 108 Calculation in the event of shortening of duty tax

(1) If the tax on spirits has been shortened by the fact that a fuel assembly has been put into operation without authorisation, the reduced rate of duty on the spirits shall be calculated on the basis of the quantity of alcohol used in the case of undeclared operation of the fuel assembly during the operation of the fuel assembly during the operation of the fuel assembly. of the three months preceding the date of the discovery, unless it is established that the fuel assembly has been used in a greater or a lesser extent. (2) Branntweinsteuer shall be reduced by this means it has been found that fumes or spirits containing spirits are derived from unauthorized use, or Or if the course of the measuring device has been deliberately disturbed or if an incorrect measuring clock, which is too small, has been used in the knowledge of its incorrectness, then the abbreviated spirits tax shall be used in the manner described above. calculated that for the three months preceding the discovery of the discovery, the uninterrupted collection, removal, disturbance or re-use shall be accepted unless it is established that the reduction is to a different Time period or to a different amount. Unofficial table of contents

Section 109 General provisions on the administrative act

If the law allows for the granting of monopoly advantages or facilities, the Federal monopoly administration may take special secondary provisions of the type referred to in § 120 of the German Tax Code. Unofficial table of contents

§ 110

(1) As far as several persons are liable for the acceptance of the monopoly, they shall be liable as total debtors. (2) Third party rights to Branntwein, which must be delivered to the Federal monopoly administration or because of the claims of the Federal monopoly administration for payment of In this respect, the claims of the Federal monopoly administration may not be invoked as a result of the existence of a branntwine sale or a branntwine strike. Such Branntwein shall be liable without regard to the rights of third parties for the claims of the Federal monopoly administration which are based on them, as long as the claims are not satisfied, by the Federal monopoly administration or by the financial authorities with fittings will be used. Unofficial table of contents

§ 110a

- Unofficial table of contents

§ 110b

- Unofficial table of contents

§ 111 Limitation of limitation, interest rate, sowing surcharges

(1) The provisions of Sections 169 to 171, 228 to 240 of the Tax Code applicable to excise duties and excise duties shall be applied in accordance with the applicable rules for the payment or reimbursement of the amount of the money for the collection of spirits. The claims for reimbursement will be in ten years ' time when the revenue of the wine has been made more difficult. Claims for payment of cancellation fees shall be discounted exclusively in accordance with Section 75 (1). (2) Any person who has made a loss of spirits for the benefit of third parties shall be liable for the repayment. Unofficial table of contents

§ 112 Costs

(1) The Federal monopoly administration and the financial authorities and other authorities responsible for the implementation of this Act may charge for a special claim or benefit (subject to charge) and the refund of (2) A special claim or benefit within the meaning of paragraph 1 shall be in particular before:
1.
Official acts outside the office or place of office and outside the opening hours, in so far as these are not measures of tax supervision;
2.
official acts which result in a denial of duty because they are to be carried out at a certain time;
3.
Acts which have been caused by more than three acts of branding within one month;
4.
Investigations of goods where they are caused by a request for a monopoly or tax refund or other advantages or if, in the case of investigations carried out by the Office, the information and objections of the person entitled to dispose of the goods shall be deemed to have been prove incorrect or unfounded, or if the goods under investigation do not meet the requirements placed on them;
5.
Official surveillance and monitoring of means of transport or goods;
6.
Writing (production of documents, copies and clearings), which are executed on request.
(3) Section 178 (3) and (4) of the Tax Code shall apply accordingly. Unofficial table of contents

Section 113

- Unofficial table of contents

Section 114 Enforcement

(1) Claims of the Federal monopoly administration, which derive from the sale of spirits or otherwise from this law, shall be enforced like taxes. (2) Monopoly-law orders shall be enforced by the main offices. § § 328 to 335 of the Tax Code shall apply accordingly.

-
Methyl alcohol

Unofficial table of contents

§ 115

-

-
Yeast

Unofficial table of contents

Section 116

- Unofficial table of contents

Section 117

-

-
Expenditure on charitable and economic purposes

Unofficial table of contents

Section 118

- Unofficial table of contents

Section 118a

-

Eleventh Section
Criminal and penal rules

Unofficial table of contents

§ 119

- Unofficial table of contents

§ 120

- Unofficial table of contents

Section 121

- Unofficial table of contents

§ 122

- Unofficial table of contents

§ 123

- Unofficial table of contents

Section 124

- Unofficial table of contents

§ 125

- Unofficial table of contents

§ 126 Monopolies of Administrative Offences

(1) Contrary to the law, who, as a monopoly or if it is responsible for the affairs of a monopoly, intentionally or negligently, acts as a monopoly.
1.
spirits outside the monopoly operation without the authorization required in accordance with § 29,
2.
an application or an advertisement in accordance with § 45 is not fully, not correct or not reimbursed in due time;
3.
, contrary to § 46, devices or instructions for the non-industrial manufacture or purification of spirits or instructions for the manufacture of such devices, offer or sell,
3a.
Contrary to § 58 (1) sentence 1, Branntwein, to the Federal monopoly administration, does not or does not completely deliver,
4.
(dropped)
5.
Contrary to § 99b sentence 1, spirits of non-agricultural raw materials are used,
6.
is in breach of the provisions of Section 106 concerning the trade in spirits,
7.
an official closure, any other official safety measure, or any part of the equipment, vessels, tubes or measuring devices of the distillery, from which wine-containing vapours or spirits can be derived or removed, unauthorized or
8.
continue to use measuring devices whose incorrect indication is known to them, or to carry out acts which are suitable for disturbing the correct indication of the measuring devices,
9.
a condition which has been attached to an administrative act according to § 109 or an administrative act for the purpose of official supervision (§ § 43 to 51b).
(2) The offence also acts as a person who, intentionally or negligently, fails to book or book operations which are subject to accounting in accordance with a decree law of this law, or which makes it possible, in fact, to be inaccurate or inaccurate, and thereby enabling: (3) The administrative offence can be punished with a fine of up to five thousand euros if the act cannot be punished in accordance with § 378 of the German Tax Code. Unofficial table of contents

§ 127

- Unofficial table of contents

§ 128

(1) The provisions of the tax code applicable to the criminal proceedings for tax offences, with the exception of section 386 (2) and § § 399 to 401, are in the case of a criminal offence which is subject to a monopolist of significant facts on the basis of the § 409 to 412 of the Tax Code apply accordingly. (3) The prosecution of the property rights in the case of a criminal offence is subject to the law of the Federal State of Germany. (3) In five years, Article 126 (2) of the Rules of Procedure shall be subject to a limitation of the rules of the monopoly. Unofficial table of contents

Section 129

- Unofficial table of contents

Section 129a

-

Part two
BranntweinTax

Section 1
General provisions

Unofficial table of contents

§ 130 Tax subject, tax subject

(1) Branntwein and products containing spirits (products) shall be subject to the tax on spirits 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 tax on spirits is an excise duty in the sense of the tax system. (2) Branntwein within the meaning of paragraph 1 are goods.
1.
of heading Nos 2207 and 2208 of the Combined Nomenclature, with an alcoholic strength by volume of more than 1.2% by volume,
2.
the Combined Nomenclature headings 2204, 2205 and 2206, with an alcoholic strength by volume of more than 22% by volume.
(3) The classification as a brand-wine referred to in paragraph 2 shall not prevent such solid substances, even in part, from being dissolved in the liquid. (4) Products containing spirits as referred to in paragraph 1 shall be other alcoholic products other than those of Chapter 22. the Combined Nomenclature which is produced using spirits or contains spirits and whose alcoholic strength by liquid products is higher than 1.2% by volume, and in the case of non-liquid goods as 1% by mass. Nomenclature in the meaning of this Act is the nomenclature of goods referred to in Article 1 of the Regulation (EEC) No 2658/87 of the Council of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ No L 73, 27.2.1987, p. 1). OJ L 256, 7.9.1987, p. 1, L 341, 3.12.1987, p. 38, L 378, 31.12.1987, p. 120, L 130, 26.5.1988, p. 42), in the 19. (6) The Federal Ministry of Finance is authorized to act in accordance with the provisions of the law of the European Union.
1.
the date of the version of the Combined Nomenclature to be applied in accordance with paragraph 5 and, as a consequence, adapt the text of the Act to the amended nomenclature, in so far as it does not result in any changes in the tax system,
2.
for the protection of the tax revenue and the simplification of the procedure, to ensure that fortified wine with an alcoholic strength by volume of not more than 22% by volume, which is included in a tax warehouse with a wine distillery, to its intended purpose Processing like branntwein is treated.
Unofficial table of contents

Section 131 Tax Tariff

(1) The tax shall be determined by the quantity of alcohol contained in the product. It is EUR 303 for a hectolitre of pure alcohol (hl A), measured at a temperature of 20 degrees Celsius, as a rule set. (2) The tax is reduced for spirits, who are

1. in a severance distillery (§ 57) or obtained by a substance owner (§ 36) within a monopoly-receiving limit of production; EUR 1 022 per hectolitre A,
2. in a closure (§ 34) with an annual production of up to 4 hl A, in order to compensate for the tax-free overyield permitted in a severance distillery, to be paid for 730 Euro per hl A.


The tax reductions are limited to producers and require the distillery to be legally and economically independent of any other distillery and not a licensee. The reduced rate referred to in point 2 shall apply to spirits originating from a small-scale distillery outside the tax territory and having an annual production of up to 5 hl A. The Federal Ministry of Finance shall be authorized to Regulation
1.
to lay down rules on paragraphs 1 and 2 in order to ensure the regularity of taxation,
2.
to exclude severance burners and property owners from the advantage of being able to burn under severance, if these severance spirits spend or have been spent in areas outside the tax area,
3.
for the equal treatment of the tax treatment of burnt wine obtained under severance or closure, with annual production up to 4 hl A, in the event of a change in the permitted tax-free overexploitation, the reduced rate referred to in paragraph 2 (2) 2.
Unofficial table of contents

Section 132 Other definitions

In the sense of this law is or are
1.
System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12), as amended;
2.
-tax suspension procedures: controlled procedures in which the production, processing, processing or storage in tax warehouses and the transport of products are carried out in an uncontrolled way;
3.
Free circulation: neither a tax suspension procedure nor a customs non-renewal procedure (§ 145 (2));
4.
Excise territory of the European Community: the territory in which the system Directive applies;
5.
Other Member States: the excise territory of the European Community without the tax territory;
6.
Third areas: the areas outside the European Community's excise territory but which belong to the customs territory of the Community;
7.
Third countries: the areas outside the European Community's excise territory and which are not part of the customs territory of the Community;
8.
Customs territory of the Community: the territory referred to in Article 3 of the Code;
9.
Place of importation
a)
in the case of entry from third countries, the place where the products are placed for free circulation in accordance with Article 79 of the Code,
b)
in the case of entry from third areas, the place where the products are to be placed under 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 L 327, 31.12.1992, p. OJ L 302, 19.10.1992, p. 1, L 79, 1.4.1993, p. 84, L 97, 18.4.1996, p. 38), as last amended by Regulation (EC) No 1791/2006 (OJ No L 302, 15.11.2006, p. OJ L 363, 20.12.2006, p.
11.
Persons: natural and legal persons as well as associations of persons without their own legal personality.

Section 2
Tax suspension and taxation

Unofficial table of contents

§ 133 Tax Camp

(1) Tax warehouses are places where products may be manufactured, processed (also cleaned) or processed, stored, received, or dispatched under the control suspension. The production also applies to the reduction of the alcohol content to drinking starch. (2) Branntwein may only be obtained in a part of a tax warehouse (closure distillery), which has been established under official cooperation. (3) Federal Ministry of Finance is authorized to secure the tax revenue by means of a decree-law and to preserve the uniformity of taxation
1.
to determine which spaces, areas, installations, and operating parts belong to the tax warehouse,
2.
Rules for closure distilleries and alcohol collection shall be adopted.
Unofficial table of contents

Section 134 Tax bearing holders

(1) Tax warehousekeepers are persons who operate one or more tax warehouses. You need a permit. The permission is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are in accordance with the regulations. carry out commercial books and draw up annual accounts in good time. If there is evidence of a risk to the tax, the permit shall be subject to a security equal to the tax value of the quantity of pure alcohol, which is likely to be in the annual average of 1.5 months in the tax law free circulation. The tax value is calculated according to the rule set (§ 131 (1)). In the case of tax warehouses under official co-closure, permission shall be granted only if this is established safely. (2) The permission shall be revoked if one of the conditions set out in the third and sixth sentences of paragraph 1 no longer apply. is satisfied or a requested security is not provided. Permission may be revoked if the security provided is no longer sufficient. The permit required under paragraph 1 shall apply to persons who, on 1 June 1998, have been the holder of a closure distillery and who only obtain and purify spirits under tax suspension in it, as subject to revocation. (3) Federal Ministry of Finance is authorized to act by means of legal regulation
1.
on securing the tax revenue and on maintaining the uniformity of taxation
a)
to regulate the permit and tax warehousing procedures, including the provision of security, and in particular to provide for certain acts in the permit and to circumscribe the actions in more detail;
b)
to provide for a minimum quantity and a minimum storage period,
c)
in the event of a risk to the tax burden, to demand security up to the level of the tax value of the actual inventory or to take the tax warehouse under official closure,
d)
To lay down the indicative values for the loss of storage and processing, to ask for statements by the holder of the tax warehouse and to arrange for the loss exceeding the guide values to be refuted in such a way as to ensure that the quantities in question are subject to a the release for free circulation has been carried out,
e)
specify that products are considered to be manufactured in the tax warehouse if they are produced in a non-production process (forced attack), and to determine the procedure for that purpose,
2.
to facilitate the production of drinkable fruit spirits, in the event of an economic need, to allow fruit spirits (spirits of fruit, other than grape wine), which have been shown to have been produced under severance, to be placed in a tax warehouse , the holder of which is responsible for carrying out a regular fruit distillery, and that the same amount of alcohol, which has been shortened by 1 per cent, can be transferred to the free circulation of fruit spirits in a tax-free form for this wine, and the , to order the necessary fiscal safeguards.
Unofficial table of contents

§ 135 Registered recipients

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

Section 136 Registered consignor

(1) Registered consignor shall be persons who may send products from the place of importation under suspension of tax. (2) Registered consignor shall require a permit. It is granted on application under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the case of carriage pursuant to section 140 (1) (1), the permission shall be subject to the condition that security has been lodged in accordance with § 140 (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. (4) The Federal Ministry of Finance is authorized to adopt, by means of a legislative decree, provisions relating to paragraphs 1 to 3, in particular to the procedure of authorization and to the security performance and, in doing so, to prevent tax abuse and to secure the tax revenue provision should be made to allow dispatch from the place of importation only if tax matters do not prevent them from being accepted. Unofficial table of contents

Section 137 Beneficiaries

(1) Beneficiaries who may receive products under tax suspension in the tax territory shall be subject to the provisions of paragraph 2
1.
the foreign force and its civil entourage within the meaning of Article 1 of the Convention of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1961 II, p. 1183, 1190), as amended (NATO troop statute);
2.
International military headquarters established in the Federal Republic of Germany pursuant to Article 1 of the Protocol on the Status of International Military Headquarters established under the North Atlantic Treaty of 28 August 1952 (BGBl. 2000), as amended (Main Quarting Protocol) and Article 1 of the Convention of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of the Allied Powers, Europe, on the special Conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II p. 1997, 2009), as amended (Supplementary Agreement);
3.
Entities of the United States of America or of other Governments designated by the United States in the Federal Republic of Germany, in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the 15. The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended in each case;
4.
diplomatic missions and consular missions;
5.
the international bodies provided for in international conventions.
(2) A reception under tax suspension is only possible if the conditions for tax exemption are met
1.
in the case referred to in paragraph 1, point 1, in accordance with Article XI of the NATO troop statute and Articles 65 to 67 of the Additional Agreement of 3 August 1959, to the Agreement of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their Troops with regard to the foreign troops stationed in the Federal Republic of Germany (BGBl. 1961 II p. 1183, 1218), as amended, for the foreign force and its civil entourage;
2.
in the case referred to in paragraph 1, point 2, in accordance with Article XI of the NATO Staff Regulations and Article 15 of the Supplementary Agreement for the International Military Headquarters established in the Federal Republic of Germany;
3.
in the case referred to in point 3 of paragraph 1, in accordance with point 2 of Article III and in Articles IV to VI of the Agreement of 15 referred to in point 3 of paragraph 1. October 1954, for the United States of America or other governments designated by the United States in the Federal Republic of Germany;
4.
in the case referred to in paragraph 1 (4), in the form of reciprocity for diplomatic missions and consular posts;
5.
in the case referred to in paragraph 1, point 5, in accordance with the international conventions applicable to international bodies
and an exemption certificate (Article 13 of the System Directive). (3) The Federal Ministry of Finance is authorized to apply by means of a regulation the procedure for the reception under tax suspension with exemption certificate for The beneficiaries referred to in paragraph 1 shall be laid down in greater detail and, in order to simplify procedures in the case of carriage under suspension of excise duty in the tax territory, instead of a certificate of exemption, other appropriate documents shall be admitted. Unofficial table of contents

§ 138 Transport (General)

(1) In so far as no exceptions are provided for in this Act or in the legal regulations issued thereto, promotions shall be deemed to have been carried out under suspension of taxation only if it is carried out by means of an electronic administrative document referred to in Article 21 of the System Directive. (2) In addition, an exemption certificate is required for carriage under suspension of tax to beneficiaries within the meaning of Article 12 (1) of the System Directive. This applies to promotions under tax suspension to beneficiaries (§ 137), unless, according to § 137 (3), other documents have not been approved instead of the exemption certificate. (3) The Federal Ministry of Finance will Authorized, by means of a regulation, the procedure for the suspension of taxation in accordance with Articles 21 to 31 of the System Directive and the Regulations thereto, as well as the procedure for the transmission of the electronic To regulate the administrative document and the data exchange required for that purpose, taking into account the procedure by way of derogation from paragraph 1. Unofficial table of contents

Section 139 Transport in the tax area

(1) Products may be transported under suspension, including through third countries or third countries, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
1.
to other tax warehouses,
2.
in establishments of users (Article 153 (1)), or
3.
on beneficiaries (§ 137)
in the tax area. (2) If tax concerns appear at risk, the tax warehouse owner has to be a consignor or the registered consignor has to provide security for the transport. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the products. (3) The products shall be immediately
1.
from the tax warehousekeeper to his tax warehouse or
2.
by the user (§ 153 (1)) in his establishment
or
3.
from the beneficiary (§ 137).
(4) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the products have left the tax warehouse or have been released for free circulation at the place of importation, and shall end with the inclusion or Acquisition. (5) The Federal Ministry of Finance is authorized to act by means of a regulation
1.
to ensure the protection of the tax revenue and to ensure that the taxation is maintained in accordance with the provisions of paragraphs 1 to 4, in particular with regard to the security performance;
2.
In order to simplify the procedure, it is necessary to allow products which have been held by tax warehousekeepers or users to be included in their tax warehouses or in their holding, in so far as tax matters are not affected thereby.
Unofficial table of contents

Section 140 Transport from other Member States, to others or through other Member States

(1) Products may be transported under suspension of excise duty, including through third countries or third countries.
1.
From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
to beneficiaries within the meaning of Article 12 (1) of the System Directive
in other Member States;
2.
from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
on beneficiaries (§ 137)
in the tax area;
3.
through the tax territory.
(2) In the cases referred to in paragraph 1, point 1, the tax warehouse owner shall be required to act as a consignor or a registered consignor. The security must be valid in all Member States. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the products. (3) The procedure of the tax suspension in the case of security shall also be applied if: Products intended for tax warehouses in the tax territory or beneficiaries (§ 137) in the tax territory are transported via another Member State. (4) The products shall be immediately
1.
the tax warehousekeeper of the issuing tax warehouse,
2.
from registered consignor or
3.
by the consignee, if he/she has acquired in the tax territory possession of the products,
from the tax territory to the other Member State, or
4.
from the tax warehouse owner of the receiving tax warehouse to its tax warehouse, or
5.
from the registered recipient to his/her holding
in the tax area, or
6.
from the beneficiary (§ 137).
(5) In the cases referred to in paragraph 1 (1), the movement under suspension of excise duty shall begin if the products have left the tax warehouse or have been released for free circulation at the place of importation. In the cases referred to in paragraph 1 (2) in conjunction with paragraph 4, the carriage under suspension of taxation shall end with the taking-up or acquisition. (6) The Federal Ministry of Finance shall be authorized by means of a regulation to ensure the security of the Tax revenue shall be adopted in accordance with paragraphs 1 to 4, in particular with regard to the security performance, where it may be
1.
allow for the simplification of the procedure that products which have taken possession of tax warehousekeepers or registered beneficiaries are considered to be included in their tax warehouses or in their holding, in so far as tax matters are not affected by this;
2.
for frequent and regular movements of products in a tax-suspension procedure between the territories of two or more Member States, simplifications by means of bilateral agreements with the Member States concerned .
Unofficial table of contents

Section 141 Export

(1) Products may be transported under suspension, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the products are: (2) The holder of the tax warehouse, the registered consignor or the consignee, if he has acquired the goods in the tax territory, shall immediately execute the products. (3) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if: the products have left the tax warehouse or have been released for free circulation at the place of importation. The movement under suspension of excise duty ends when the products leave the excise territory of the European Community. (4) The rules of procedure, the safety performance and the authorisation of procedural simplifications shall apply to the direct exports from the tax area § 139 (2) and (5), for export to other Member States (Article 140 (2) and (6)). Unofficial table of contents

Section 142 irregularities during transport

(1) An irregularity shall be deemed to have occurred during transport under suspension of excise duty, with the exception of cases governed by Section 143 (3), on the basis of which the carriage or part of the carriage is not properly completed. (2) If irregularities occur during the transport of products in accordance with Articles 139 to 141 in the tax area, the products shall be removed from the tax suspension procedure in so far as they are carried out. (3) During transport under suspension from a tax warehouse in another Member State or from a place of importation in where an irregularity has occurred and cannot be determined where the irregularity has occurred, it shall be deemed to have occurred in the tax territory and at the time of the determination of the irregularity (4) Products under suspension of excise duty have been transported from the tax territory to another Member State (Article 140 (1) (1), section 141 (1)) and have not arrived at their place of destination, without any during transport , the irregularity referred to in paragraph 1 shall be deemed to have been irregularity Tax territory at the time of the commencement of the transport operation, unless the consignor, within a period of four months from the date of the commencement of the transport operation, provides sufficient proof that the products are
1.
have arrived at the place of destination and the transport has been duly completed; or
2.
have not arrived at the place of destination due to an irregularity that has occurred outside the tax territory.
If the person who provided security for the transport (§ 140 (2) and 141 (4)) had no knowledge of the fact that the products had not arrived at their place of destination, and could not have any knowledge of that person, she has within a period of one month from the date of transmission of this information by the principal customs office, the possibility of carrying out the proof in accordance with the first sentence. (5) In the cases referred to in paragraphs 3 and 4, it shall be carried out before the expiry of a period of three years from the date on which the transport has begun, the irregularity in another Member State (6) The provisions of paragraphs 1 to 5 shall apply in respect of the cases referred to in Article 140 (3). (7) The Federal Ministry of Finance is authorized to adopt provisions relating to paragraphs 2 to 6 by means of a regulation on the conformity of taxation with a view to maintaining the regularity of taxation. Unofficial table of contents

§ 143 Tax formation, tax debtor

(1) The tax is incurred at the time of the release of the products for free circulation, unless there is a tax exemption. (2) Products shall be released into free circulation by:
1.
the removal from the tax warehouse, unless it is followed by a further tax suspension procedure; the consumption in the tax warehouse shall be equal to a withdrawal;
2.
manufacture or cleaning without permission in accordance with § 134,
3.
the cleaning of products outside the tax warehouse without authorisation, for the manufacture of which a tax benefit is provided for in accordance with Article 152 (1);
4.
the removal from the procedure of suspension of excise duty when the registered consignee is in operation;
5.
an irregularity in accordance with § 142 during transport under suspension of excise duty.
(3) The tax shall not arise if the products have been completely destroyed or irretrievably lost on the basis of their nature or due to unforeseeable circumstances or force majeure. Products are then deemed to have been completely destroyed or irretrievably lost if they are no longer to be used as such. The total destruction and irretrievable loss of the products must be sufficiently demonstrated. (4) The tax also arises when spirits, in particular drinking spirits, are produced outside the tax warehouse for commercial purposes. and the alcohol used has not previously been taxed or not completely taxed in accordance with § 131. However, the tax does not arise if the non-taxed quantity of alcohol comes from the use of other alcohol-containing products and does not exceed 1% of the total quantity of alcohol. In the other cases, the tax is reduced by the proven fire tax burden. (5) If spirits are won under severance (§ 57), the tax is generated with the acquisition. (6) The tax debtor is or is in the cases
1.
of paragraph 2, point 1, of the holder of the tax warehouse, in addition, in the event of an unlawful removal, the person who has taken the products or on whose behalf the products have been removed, and any person involved in the unlawful removal was;
2.
the second paragraph of paragraph 2 of the manufacturer, the cleaner and any person involved in the activity;
3.
of paragraph 2 (3) of the cleaners and any person involved in the activity;
4.
Point 4 of paragraph 2 of the registered consignee;
5.
Point 5 of paragraph 2, the holder of the tax warehouse as a consignor or the registered consignor and, in addition, any other person who has provided security, the person who has taken the products from the carriage or on whose behalf the goods are products, as well as any person who was involved in the unlawful removal and knew or could reasonably have known that the removal was illegal;
6.
paragraph 4 of the manufacturer and any person involved in the manufacture;
7.
of paragraph 5 shall be the person who wins the wine.
Where products are delivered from a tax warehouse to persons who are not in possession of a valid permit pursuant to Section 153 (1), the tax shall be incurred in accordance with paragraph 1. In addition to the tax warehousekeeper with the possession of the products, the persons under sentence 2. (7) debts of more than one person are liable to the tax, they are jointly and severally obliged to fulfil this debt. (8) The Federal Ministry The Finance shall be authorized to adopt, by means of a regulation, provisions relating to paragraph 3, in particular to the requirements for proof. Unofficial table of contents

Section 144 Tax application, tax notification, due date

(1) In accordance with Article 143 (6), first sentence, point 1, first subparagraph, first alternative and point 4, the tax debtors shall have, at the latest on the tenth day of the month following the date of tax formation, of the products for which the tax has been incurred in one month. To make a tax return and calculate the tax yourself (tax registration). The tax shall be due on the fifth day of the second month following the date of the tax. In the case of the collection of products from a closure distillery in free circulation, the quantity of alcohol shall be officially established. The tax will be issued to the tax warehouse owner via the tax incurred by the removal. The tax shall be due at the latest on the seventh day following the announcement of the tax rulings. A withdrawal without official participation shall be the same as unlawful removal. (2) The tax debtors in accordance with § 143 (6), first sentence, point 1, second alternative, number 2, 3, 5 and 6, as well as sentence 3, shall immediately submit a tax declaration. The tax is payable immediately. (3) The tax determined by the tax notice for spirits produced under severance (§ 143 (5)) shall be paid within one week from the end of the month in which the wine was produced. (4) The tax is payable in the event of a tax. The Federal Ministry of Finance is authorized to determine the details of the tax declaration by means of a regulation on the protection of the tax revenue and on maintaining the uniformity of taxation.

Section 3
Imports of products from third countries or third countries

Unofficial table of contents

Section 145 Imports

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

Section 146 Irregularities in the procedure for non-renewal of customs duties

Article 215 of the Code shall apply mutatily to a customs declaration of non-renewal in which products are located. Unofficial table of contents

§ 147 Tax, debtor

(1) The tax shall be incurred at the time when the products are released for free circulation, unless the products are transferred directly at the place of importation into a tax suspension procedure or the products are imported into the is a tax exemption. The tax is not incurred if the products are transferred from the tax territory or from another Member State to the tax territory via third countries or third countries under suspension of excise duty. (2) The tax debtor is
1.
the person who, under the customs legislation, is obliged to declare the products or on whose behalf the products are declared,
2.
any other person who is involved in an unlawful import.
§ 143 (7) shall apply. (3) For the due date, the delay in payment, the erasures, except for the deletion by confiscation, and the collection, the remission and the refund in cases other than those referred to in Article 220 (2) (b) and Article 239 of the Customs Code and the tax procedure shall apply in accordance with the customs rules. By way of derogation from the first sentence, Sections 163 and 227 of the Tax Code shall remain unaffected. (4) By way of derogation from paragraphs 1 to 3, products in the use of troop (Section 145 (2) (1) (e)) shall be used for the purpose of being misused. Regulations of the Truppenzollgesetz (5) The Federal Ministry of Finance is authorized to enact the provisions of paragraph 3 by means of a legislative decree and to regulate the taxation by way of derogation from paragraph 3, to the extent that this is necessary to secure the Tax revenue or adaptation to treatment in the tax area of manufactured products or because of the special circumstances of importation.

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

Unofficial table of contents

Section 148 Acquisition by private persons

(1) Products which a private person acquires for their own use in other Member States in tax-free circulation and himself transported to the tax territory (private purposes) are tax-free. (2) In the assessment of whether products are subject to (1), the following criteria shall be taken into account in the case of own-use requirements:
1.
the commercial status and reasons of the holder for the possession of the products;
2.
the place where the products are located, or the type of transport,
3.
the documents relating to the products;
4.
Nature or quantity of the products.
(3) The Federal Ministry of Finance is authorized to prescribe, by means of a regulation to secure the tax revenue, the quantity of the products referred to in paragraph 1 which is presumed to be contrary to the requirements of the national authorities. Private person. Unofficial table of contents

Section 149 Property and property for commercial purposes

(1) Where products in cases other than those referred to in Article 148 (1) are taken from the free circulation of another Member State (commercial purposes), the tax is incurred by the person concerned
1.
receives the products in the tax territory; or
2.
the products received outside the territory of the tax territory are transported or transported to the tax territory.
The person concerned is the person concerned. (2) If the products are subject to the free circulation of another Member State for commercial purposes other than in the cases referred to in paragraph 1 in the tax territory, the tax shall be tax due to the fact that the Products are held or used for the first time in the tax area. This shall not apply where the products held are
1.
for another Member State, and under the permitted use of an accompanying document referred to in Article 34 of the System Directive, be transported by the tax territory; or
2.
are located on board a water or aircraft operating between the tax territory and another Member State, but are not for sale in the tax area.
(3) § 143 (3) applies accordingly. (4) If the products referred to in paragraph 1 or the second sentence of paragraph 2 are to hold or use the products, then the main customs office shall have the right to hold or use the products in accordance with the provisions of paragraph 1 or paragraph 2 sentence 1. (5) The debtor shall immediately make a tax declaration for products for which the tax has been incurred. The tax shall be due at the latest on the fifth day of the second 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 products, the period in force in accordance with § 144 (1) for filing the tax declaration under the second sentence of Article 135 (2) of the Regulation and 3, and the delivery of the tax declaration within the prescribed period shall be the same as the notification provided for in paragraph 4. If the procedure referred to in paragraph 4 is not complied with, the tax shall be due immediately. Article 135 (3) shall apply. (6) The Federal Ministry of Finance shall be empowered to adopt provisions relating to paragraphs 1, 2, 4 and 5 by means of a regulation on the protection of the tax revenue, in particular the taxation procedure and the Security. Unofficial table of contents

§ 150 Mail-order

(1) Shipment trade shall be carried out in order to supply products from the free circulation of the Member State in which it has its registered office to private persons in other Member States and to carry out the dispatch of the goods to the acquirer itself or by: other (mail-order retailer). As private individuals, all purchasers who do not identify themselves to the mail order trader shall be deemed to be purchasers whose intra-Community purchases are subject to the turnover tax in accordance with the provisions of the turnover tax law. (2) (3) § 143 (3) applies accordingly. (4) Who, as a mail-order retailer, is responsible for the delivery of the goods to the tax territory of the Member State of taxation. To supply tax territory, this has to be notified in advance and one in the tax area to appoint a resident as a representative. The notification and the nomination shall be made in relation to the main customs office responsible for the officer. The officer shall require a permit. It is granted subject to the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, carry out commercial books in a regular way. and draw up annual accounts. The representative shall keep records of the deliveries of the mail order trader to the tax territory, to notify the principal customs office of each delivery, indicating the characteristics of the control, and to the resulting tax (5) Tax debtor is the officer. It shall immediately make a tax declaration for products for which the tax has been incurred. The tax shall be due at the latest on the fifth day of the second month following the date of the tax. Where products are supplied not only occasionally in the mail order, the main customs office may, at the request of the representative to simplify the procedure, allow the period in force in accordance with § 144 (1), first sentence, for the filing of the tax declaration to be submitted under the In order to ensure that security is provided at the level of the tax incurred during one month and that the tax declaration is submitted on a timely basis, the indication referred to in paragraph 4 shall be equal. If the procedure referred to in paragraph 4 is not complied with, the mail-order dealer shall be liable to tax debtors. He shall immediately submit a tax declaration. The tax is due immediately. (6) The permission shall be revoked if any of the conditions set out in the fourth sentence of paragraph 4 and 5 are no longer fulfilled or if a security provided is no longer sufficient. (7) Who as a mail-order distributor with a seat in the In order to supply tax-free products to another Member State, this has to be notified to the main customs office in advance. The mail order company shall keep records of the products delivered and comply with the conditions required for delivery by the Member State. (8) The Federal Ministry of Finance shall be authorized to comply with the provisions of the law To ensure that tax revenue is secured and to ensure that taxation is maintained in accordance with the provisions of paragraphs 1, 2, 4 to 7. Unofficial table of contents

Section 151 Irregularities during the carriage of products of the free circulation of other Member States

(1) During the transport of products pursuant to § 149 (1) and (2) or Article 150 (2) in the tax area irregularities, the tax shall be incurred. This shall also apply if an irregularity has been established during the carriage in the tax territory, without the place where it was committed can be determined. (2) § 142 (1) shall apply accordingly. (3) The person responsible for the tax shall be the person who Security pursuant to § 149 (4) or Article 150 (4) sentence 5, and in the case of the second sentence of § 149 (2), the person holding the products. The debtor shall immediately make a tax declaration on the products for which the tax has been incurred. The tax is payable immediately. (4) The Federal Ministry of Finance is empowered to adopt provisions relating to paragraphs 1 and 3 by means of a regulation on the protection of tax revenue and the regularity of taxation.

Section 5
Tax breaks

Unofficial table of contents

Section 152 Tax exemptions

(1) Products shall be exempt from the tax if they are used for commercial purposes
1.
for the manufacture of medicinal products by pharmaceutical law, with the exception of pure alcohol-water mixtures,
2.
unfermented for the production of vinegar,
3.
for the manufacture of goods which are not medicinal products or foodstuffs,
4.
For heating or cleaning purposes or for other purposes other than those used for the manufacture of goods,
5.
unfermented for the production of flavourings for the flavouring of
a)
beverages with an alcoholic strength by volume of not more than 1.2% by volume,
b)
other foodstuffs, other than spirits and other alcoholic beverages,
6.
unpeeled for the manufacture of chocolates with an alcohol content of not more than 8.5 litres of alcohol per 100 kilograms or other foods, excluding spirits and other alcoholic beverages, with an alcohol content of not more than 5 Liter alcohol per 100 kilograms.
(2) Products shall also be exempt from the tax if:
1.
is used as a sample within or outside the tax warehouse for the purposes of the examinations and tests required for operation or taken for the purposes of the tax or commercial inspection;
2.
are used in tax warehouses for the manufacture of beverages not subject to the wine tax,
3.
be presented as a sample for a quality check by the competent authority or taken out at the initiative of that authority,
4.
will be destroyed under tax supervision,
5.
where a tax benefit under paragraph 1 is provided for the production thereof;
6.
are placed on the market in the form of completely vergälltem alcohol.
(3) The Federal Ministry of Finance is authorized to act by means of a legal regulation
1.
on safeguarding the tax revenue and on maintaining the uniformity of taxation
a)
provisions relating to paragraphs 1 and 2,
b)
to determine the amount of the denaturant and the manner of the digestion and to allow, in the manufacture of goods which do not contain alcohol, an exception to be waived, to the extent that tax concerns are not are at risk,
c)
to arrange for the manufacture of medicinal products for external use and vinegar, or for special surveillance measures to be taken,
d)
to arrange for denials to be kept at their own expense by the holdings and for samples to be taken from it and from the vergällten alcohol free of charge;
2.
to arrange for the protection of the tax revenue and the prevention of distortions of competition in the drinking water market, to prohibit the freedom of taxation of such medicinal products, which are suitable for their presentation and quality, than to be enjoyed by drinking spirits;
3.
to allow, in the case of economic need, the non-industrial tax-exempt use referred to in paragraph 1;
4.
on the protection of the tax revenue and the implementation of Council Directive 92 /83/EEC of 19 June 1992 on the implementation of the Council Directive October 1992 on the harmonisation of the structure of excise duties on alcohol and alcoholic beverages (OJ L 327, 28.12.1992, p 21, L 19, 27.1.1995, p. 52), as amended, and in particular Article 27 thereof, to the effect that fully fermented spirits should also be subject to the transport procedure pursuant to Section 138 or any other monitoring procedure shall be made subject to.
Unofficial table of contents

Section 153 Use of

(1) If you wish to use products in a tax-free way in the cases of § 152 (1), you need a permit. It is granted on request persons subject to revocation of the right of revocation, against whose tax reliability there are no objections. (2) The permission is to be revoked if the condition referred to in the second sentence of paragraph 1 is no longer fulfilled. (3) The tax if the products are used against the intended purpose provided for in the permit, or if the products cannot be returned to them, unless a case of § 143 (3) is present. Where the whereaby of the products cannot be ascertained, they shall be deemed not to have been assigned to the intended purpose. The use in accordance with the first sentence of sentence 1 shall be the same without the prescribed denaturation. Tax debtor is the user. He shall immediately submit a tax declaration. The tax is due immediately. (4) The Federal Ministry of Finance is authorized to act by means of a legal regulation
1.
on safeguarding the tax revenue and on maintaining the uniformity of taxation
a)
to regulate the permit, use and tax notification procedures;
b)
for establishments which use drinking spirits and at the same time operate the trade and retail trade, to require special supervision,
c)
for establishments which are not subject to tax-free use, or to require the performance of a security,
d)
to determine that persons who use or make use of alcohol-containing flavourings or food products which are commercially favourable for non-food purposes are taxed in accordance with paragraph 3;
2.
on administrative and procedural simplification
a)
to prescribe minimum quantities for the use of products,
b)
to allow the tax-exempt use in general, without individual licences being granted.
c)
(dropped)
Unofficial table of contents

Section 154 Tax relief in the tax area

(1) Verifiably taxed products which have been included in a tax warehouse shall, upon request, be discharged by the tax. The tax warehouse owner is entitled to discharge. (2) The Federal Ministry of Finance is authorized to adopt the provisions of paragraph 1 by means of a legal regulation to ensure the tax revenue and to ensure the regularity of taxation and, in particular, to prescribe a tax certificate issued by the debtor for the person entitled to the discharge in respect of the application referred to in the first sentence of paragraph 1. Unofficial table of contents

Section 155 Tax relief in the transport of products of non-taxable transport to other Member States

(1) Verifiably taxed products which have been transported for commercial purposes (including mail order) to another Member State shall, on request, be discharged by the tax. This shall also apply if the products have not arrived at the place of destination, but the carrier has been used as a debtor on the basis of an irregularity established in another Member State. The discharge shall be entitled to discharge the products in the other Member State. (2) The discharge shall be granted only if the person concerned is entitled to discharge
1.
provides evidence that the tax has been paid for the products in another Member State, or
2.
a)
the application referred to in the first sentence of paragraph 1 before the products are to be promoted at the main customs office, and the products shall be presented on request,
b)
the products are transported with the accompanying documents in accordance with Article 34 of the System Directive, and
c)
a proper acknowledgement of receipt and an official confirmation from the other Member State to the effect that the products have been properly registered there.
(3) If, in the case referred to in Article 151 (1), second sentence, the place of irregularity is established before the expiry of a period of three years from the beginning of the transport of the products, and if the latter is situated in another Member State, the levied shall be that levied pursuant to Article 151 (3). (4) The Federal Ministry of Finance is authorized to secure the tax by means of a legal regulation to ensure that the tax is paid in the Member State. Tax revenue and maintaining the uniformity of taxation
1.
to regulate the discharge procedure in more detail and, in so doing, to prescribe a tax certificate issued by the person responsible for the discharge of the tax debtor for the tax relief,
2.
to simplify the administrative simplification of minimum quantities and to exclude tax warehousekeepers from the procedure.

Section 6
Final provisions on the second part

Unofficial table of contents

Section 156 Tax supervision

(1) Without prejudice to § 209 (1) and (2) of the Tax Code, the activities of a representative shall be subject to tax supervision in the tax area pursuant to § 150 (4) sentence 1. (2) Products may be beyond the cases specified in § 215 of the Tax Code. shall be ensured when an office-holder finds it in the tax territory in quantities and in circumstances which indicate a commercial purpose and for which proof cannot be held that the products are
1.
are in a tax suspension procedure or in a customs non-renewal procedure,
2.
have been properly taxed in the tax area or are properly taxed, or
3.
in accordance with Article 149 (2), second sentence, or held in possession.
§ § 215, 216 of the Tax Code shall apply. (3) The Federal Ministry of Finance shall be authorized to determine, by means of a regulation on the protection of tax revenue and in order to preserve the uniformity of taxation, that: Persons who:
1.
Manufacture, process or process drinking spirits outside of the tax warehouse for commercial purposes,
2.
out of the tax warehouse wholesale trade with spirits or
3.
Branntwein, who was won under severance, wants to buy up,
shall be notified to the main customs office prior to the opening of the holding and shall keep records of the production, processing or processing and trade, as well as the details of such records. Unofficial table of contents

Section 157 Business Statistics

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

§ 158 Administrative Offences

Contrary to the provisions of Section 381 (1) (1) of the Tax Code, those who are intentional or reckless
1.
Contrary to § 139 (3), § 140 (4) or § 141 (2), products shall not be received or not received in due time, whether or not taken on time, whether or not carried out in good time or not, or carried out in time, or
2.
, contrary to § 149 (4) or § 150 (4) sentence 1 and 5 or the first sentence of paragraph 7, sentence 1 shall not be reimbursed or reimbursed in time.
Unofficial table of contents

Section 159 Special appropriations

The Federal Ministry of Finance is authorized, by means of legal regulation
1.
in the implementation of international agreements
a)
for the purpose of implementing the
aa)
a force, its civilian entourage or the members of a force or its civilian entourage, as well as the members of those persons referred to in Article XI of the NATO Staff Regulations and Articles 65 to 67 of the Additional Agreement,
bb)
pursuant to Article XI of the NATO troop statute and Article 15 of the Supplementary Agreement, or
cc)
in accordance with Articles III to VI of the Agreement of 15 June 2008, referred to in Article 137 (1) (3). October 1954
tax relief granted, in particular to the procedure,
b)
products intended for use by diplomatic missions and consular posts, by whose members, including family members living in the household, and by other beneficiaries, are to be exempted from the tax, or to pay a paid tax and to adopt the necessary rules;
c)
tax exemptions provided for by international conventions for international bodies and their members, and in particular to determine the tax procedure;
d)
to arrange for the tax revenue to be secured in the event of misuse of the tax exemptions granted pursuant to points (a) to (c) for all parties involved in the tax;
2.
in the case of customs duties, the placing on the market of products, where they are not subject to unreasonable tax advantages, under the conditions under which they are subject to the conditions laid down in Council Regulation (EC) No 1186/2009 of 16 November 2009 on the Community system of reliefs from customs duty (OJ L 327, 23), as amended and other legislation adopted by the European Community or the European Union, can be exempted from customs duty and the necessary procedural rules as well as to ensure that the tax revenue is to be used for all parties involved in the abuse,
3.
to implement
a)
of Article 35 of the System Directive, the procedure for the carriage of products of free circulation by another Member State, using the accompanying document referred to in Article 34 of the System Directive and the accompanying document (i) to lay down regulations in the relevant versions in more detail and to provide for the admission of a simplified procedure to be deviated from the regulatory procedure by means of bilateral agreements with the Member States concerned;
b)
Articles 14 and 41 of the system directive exempt from the tax products for direct consumption on board as ship and aircraft requirements to the crew and passengers, and to adopt the necessary provisions; and to arrange for the tax revenue to be secured in the event of abuse for all parties involved in the tax;
4.
In order to facilitate and simplify the automated taxation procedure, it is necessary to provide for the transmission of tax returns, tax declarations or other data required for the taxing procedure by remote data transmission and, in particular,
a)
the conditions for the application of the procedure;
b)
the details of the form, content, processing and protection of the data to be transmitted,
c)
the way in which the data are transmitted,
d)
responsibility for the receipt of the data to be transmitted,
e)
the obligations of third parties and their liability in respect of taxes or tax advantages, which are shortened or obtained on the basis of incorrect collection, processing or transmission of the data;
f)
the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure
as well as
g)
in consultation with the Federal Ministry of the Interior, in place of the qualified electronic signature, another secure procedure ensuring the authenticity and integrity of the electronic document transmitted; and
h)
Exceptions to the obligation to use a qualified electronic signature or other safe procedure referred to in point (g)
. For the purpose of regulating the transmission of data, reference may be made in the legal regulation to publications of expert bodies, including the date of publication, the reference source and a body at which the publication is published. stored in an archive form;
5.
to adapt the text of the Act to amended versions or recasting of the Code, in so far as tax changes do not arise therefrom;
6.
for the purpose of securing the tax revenue, to ensure that drinking spirits entering the free circulation of the tax area in pre-packed packages must be marked by tax marks at that time, and drinking spirits, which are to be released in free circulation, must be labelled as for commercial purposes in pre-packed packaging, the distance from the filling operation must be marked in the same way. In this connection, the marking and in particular the production, the design, the reference, the attachment and the use of the control characters and the control drawing method can also be regulated and necessary securing measures can be arranged. In addition, the legal regulation allows the tax marks to be used as a symbol for the payment of the tax on spirits and to arrange for a tax sign at the level of the tax value to be subject to a tax liability in the person of the tax. The person concerned shall be subject to the discharge of the tax liability or the tax liability, if tax marks are returned or destroyed under the supervision of the tax authorities, or if they are destroyed or invalidated or marked. Drinking water is taken from the free circulation of the tax area. In doing so, the Federal Ministry of Finance can determine for the implementation of the tax marking procedure that drinking spirits can only be bottled in tax warehouses in pre-packed packages and for returned, destroyed or invalidated Tax marks are charged.

Part Three
Transitional and final provisions

Unofficial table of contents

Section 160 Transitional provisions relating to the second part

(1) In the case of carriage under suspension of excise duty commenced before 1 January 2011, this Act shall continue until 31 December 2010 in the version valid until 31 March 2010, unless the transport is carried out by electronic means Administrative document pursuant to Article 20 of the System Directive has been opened. (2) Without prejudice to § 134 (2) sentence 3, the authorisations and authorisations granted before 1 April 2010 shall continue to be revoked until 31 December 2010.

-
Special and transitional arrangements for the territory referred to in Article 3 of the agreement

Unofficial table of contents

Section 161

(1) bis (6) (omitted) (7) § § 36 and 57 do not apply. (8) All regular burning rights from the period prior to November 7, 1955 are erratic. (9) (omitted)

-
Exceptions to the provisions of the law

Unofficial table of contents

Section 162

The Minister of Finance is authorized to allow exceptions to the provisions of the law for reasons of equity. Unofficial table of contents

Section 163

The implementing rules for this Act shall be adopted by the Minister for Finance. In this connection, it is possible to determine what is to be regarded as a branntwein within the meaning of this Act. Unofficial table of contents

Section 164

(1) The following names contained in this Act and in its implementing rules shall be equivalent to the following:
"Wine spirit" with "alcohol" (ethyl alcohol, ethanol),
"quantity of wine" with "quantity of alcohol",
"wine spirit content" and "wine spirits" with "alcohol content",
"Weingeistspindle" with "alcoholometer",
"wine in the spirit" with "branntweinhaltig".
(2) The Federal Minister of Finance is hereby authorized to order, in order to implement legal acts of the European Communities, by means of a regulation that the quantity of alcohol, as volume expressed in litres, is at a temperature of 20 ° C , and the procedure shall be determined, such as the type of alcohol, the amount of alcohol and the quantity of alcohol, and the content of secondary components in products which are or may be subject to a socalled levy. (3) The The Federal Minister of Finance may also order by means of a legal regulation that the The quantity of alcohol contained in wine and spirits products shall be calculated according to the manufacturer ' s or trader ' s information on the alcoholic strength and quantity. Unofficial table of contents

Section 165

Legal regulations, which are adopted on the basis of the authorisations contained in this Act, do not require the approval of the Bundesrat. Unofficial table of contents

Section 166

(1) Unless otherwise arranged, the provisions of this Act shall appear on the 1. October 1922, in force. This Act shall expire on 31 December 2017. (2) (3)