The Spirits Monopoly Law

Original Language Title: Gesetz über das Branntweinmonopol

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Branntweinmonopolgesetz-BranntwMonG (Branntweinmonopolgesetz-BranntwMonG)

Non-official table of contents

BranntwMonG

Date of issue: 08.04.1922

Full quote:

" Branntweinmonopolgesetz (Branntweinmonopolgesetz) in the Federal Law Gazans Part III, outline number 612-7, published adjusted version, most recently by Article 1 of the Law of 21. June 2013 (BGBl. I p. 1650) "

:Last modified by Art. 1 G v. 21.6.2013 I 1650
G accompanies. § 166 para. 1 sentence 2 idF d. Art. 1 No. 10 G v. 21.6.2013 I 1650 with expiry of 31.12.2017 out of

See the menu under Notes

Footnote

(+ + + text proof) for details on the stand. Validity from: 1.4.1982 + + +)
(+ + + Official notes of the norm provider on EC law:
Implementation of the
EWGRL 81/92 (CELEX Nr: 392L0081)
EWGRL 82/92 (CELEX Nr: 392L0082)
EGRL 74/94 (CELEX Nr: 394L0074) see G v. 12.7.1996 I 962 + + +)


Heading: Label idF d. Art. 2 No. 1 G v. 15.7.2009 I 1870 mWv 22.7.2009;
Short description and Abbreviated to abbreviation. by Art. 2 No. 1 G v. 15.7.2009 I 1870 mWv 22.7.2009
Heading:
a)
Pattern and attachments mentioned in BranntwMonG are not printed
b)
Earlier Reich Authorities, or Reichsverwaltungsstellen italic printed, insofar as they are not Legislation is adapted to the current state of the art; "Reich monopoly administration" now "Federal monopoly administration", 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 § 1 (1) and § 2 (1) G v. 14.2.1934 I 89, the "Reichsrat" ("Reichsrat") has been repealed and its participation in legislation and administration has been continued.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 der finances" was replaced by the "Reichsrat", the word "Reichsrat" was replaced by "Reichsminister der Finance" (Reichsrat);
d)
Recharge regulations in Saarland, see § § 21 to 34 G v. 30.6.1959 600-2, § § 10 to 13 V v. 1.7.1959 BAnz. No. 124 600-2-2 (recorded only with title) and § § 8, 18 to 26 V v. 3.7.1959 I 410 600-2-1 (recorded only with title); 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
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content

FIRST PART
Branntweinmonopol
First section
The object and scope of the monopoly
Subject Monopols
The object of the monopoly§ 1
Monopoly Area
§ 2
Import Monopol
 (dropped) § 3
Second section
Administration of the Monopols
First Title
Bundesmonopolverwaltung§ § 4 to 16
General Rules
§ 4
 § 5
(omitted)§ 6
President or President of the Bundesmonopolverwaltung
 § 7
The Bundesmonopolamt
 § 8
Verwertungsstelle§ 9
(omitted)§ 10
The Advisory Council
(omitted)§ § 11, 12
(omitted)§ 13
(omitted)§ 14
(omitted)§ 15
The Business Committee
 (dropped) § 16
Second Title
Other authorities participate in the management of the monopoly
§ 17
§ 18
§ 19
Third Section
Manufacture and cleaning of distilling and distilling
First Title
 distilleries
§ 20
§ 21
(omitted)§ § 22 u. 23
BrennereiClasses
 § 24
Agricultural distilleries
§ 25
 (dropped)§ 25a
§ 26
(omitted)§ 26a
Fruit distilleries
 § 27
Business distilleries
§ 28
Second Title
Cleanup of the Branntwein
§ 29
Vated section
Brennrecht
§ 30
§ 31
(omitted) § § 32 to 33a
Small distilleries
§ 34
(omitted)§ 35
 Fabric Owner
§ 36
Fruit Community distilleries
 § 37
(omitted)§ 37a
Loss of Brennrechts
§ 38
§ 39
(omitted) § 39a
Annual Brennan
§ 40
§ 41
Admission and transfer approval§ 42
§ 42a
Fifth Section
Monitoring the production and use of brand-twine and brand-twine products
First Title
Official supervisor
  § 43
§ 44
  § 45
§ 46
  § 48
(omitted)§ 49 to 51
(omitted) § 51a
 Securing and transferring to the federal ownership§ 51b
(omitted)§ 51c
 Second Title
closure distilleries
§ 52
§ 53
§ 54
(omitted) § 55 u. 56
Third Title
Finishing distilleries
§ 57
six-section
Delivery and take-over of Branntwein
§ 58
§ 58a
§ 59
§ 60
§ 61
Offering § 61a
Seventh-section
Branntweining Prices
(omitted)§ 62
§ 63
 Acquisition money in the cases of § 61a§ 63a
§ 64
Branntweinbase price
§ 65
Operating Declines
§ 66
(omitted)§ 67
 Operational surcharges
§ 68
§ 69
(omitted) § § 70 u. 71
Special deductions and surcharges Relationships
§ 72
  (omitted)§ 72a
§ 72b
§ 73
Increased Takeover Price
(omitted) § 73a
 failover brand
§ 74
 Payment of the Takeover geldes 
 § 75
Achter section
Delivery exemption, Branntweinaufschlag
 § 76
§ 77
(omitted)§ § 78 to 82
(omitted)§ 82a
Neunter section
Branntweinverwertung und Branntweinhandel
First Title
Branntweinverwertung by die Bundesmonopolverwaltung§ § 83 to 98
I. General rules
(omitted)§ 83
  § 84
 (dropped)§ § 85 u. 86
II. Recovery of Unprocessed Branntwein
 (dropped) § 87
§ 88
(omitted)§ § 89 to 98
Second Title
Branntweinverwertung by others than the federal monopoly administration and Branntweinhandel
(omitted)§ § 99 to 104
Export 
 (dropped)§ 105
Brandweinhandel
§ 106
 (dropped)§ 107
Tenth section
Special rules
Calculation in case of shortening of brand-wine tax§ 108
Administrative Tools Side Provisions § 109
 § 110
(omitted)§ § 110a u. 110b
Limitation, Interest Rate, Sow Surcharges§ 111
cost § 112
 (dropped)§ 113
Enforcement§ 114
Methyl Alcohol
(omitted)§ 115
Hefe
(omitted)§ § 116 u. 117
Welfare and Welfare expenses Economic purposes
(omitted)§ 118
(omitted)§ 118a
Elevator section
Straf- and BußMoney rules
(omitted)§ § 119 to 125
Monopolies Offers§ 126
(omitted)§ 127
§ 128
(omitted) § 129
(omitted)§ 129a
SECOND PART
BranntweinTax
Section 1
General Provisions
Tax area, tax object§ 130
Tax Rate§ 131
Other definitions§ 132
Section 2
Taxation and Taxation
tax warehouse § 133
Tax warehousekeepers§ 134
Registered Recipients § 135
 Registered Versender§ 136
Beneficiary§ 137
Promotions (General)§ 138
carriage in control territory§ 139
Promotions from others, to others, or across others Member States§ 140
Export§ 141
Irregularities during promotion§ 142
Tax Creation, Tax Debtor § 143
Tax login, tax notification, due date§ 144
Section 3
Imports of products from third countries or third countries
Import§ 145
Irregularities in non-renewal customs procedures § 146
Tax Creation, Tax debtors§ 147
 Section 4
Transport and taxation of products of non-tax-free transport of other Member States 
 Acquisition by private individuals§ 148
 Reference and ownership of commercial Purpose§ 149
mail order§ 150
  irregularity during the carriage of products of non-taxable transport of other Member States§ 151
Section 5
Tax favors
 Tax Liberations § 152
usages§ 153
Tax relief in the Control Area§ 154
Tax relief in the carriage of products of tax-free movement to others Member States§ 155
6
Final Provisions for Second Part
Tax Supervision§ 156
  Business Statistics§ 157
Administrative Offences§ 158
Special Authorizations§ 159
THIRD PART
Transitionals and Final Regulations
Transitional provisions to the second part§ 160
Special and override rules for the area referred to in article 3 of the integration contract
 § 161
Exceptions to the Law rules
§ 162
 § 163
§ 164
 § 165
 § 166

First part
Branntweinmonopol

First section
The subject and scope of the monopoly

-
monopoly

A non-official table of contents

§ 1 Object of the monopoly

The monopoly on spirits, unless exceptions are provided for in this law, includes the acquisition of the monopoly in the monopoly area produced spirits from the distilleries (§ § 58 et seq.) and its recovery (§ § 83 ff.).

-
Monopolgebiet

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§ 2 

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

-
Import monopoly

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§ 3

(omitted)

Second section
monopoly management

First Title
Bundesmonopolverwaltung

-
General Rules

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§ 4

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

§ 5

The federal monopoly administration shall take all measures necessary to implement the monopoly. Non-official table of contents

§ 6

-

-
President or President of the Federal monopoly administration

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§ 7

The president or the president is to represent the federal monopoly administration at all Legal acts and litigation before courts and other authorities, as well as arbitration proceedings.

-
The Federal monopoly office

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§ 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 Recovery Office handles the commercial transactions of the Federal monopoly administration. It is based on the basic instructions of the Federal monopoly. The Federal Minister of Finance determines 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. Non-official table of contents

§ 10

-

-
The Advisory Board

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§ § 11 and 12 ----

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§ 13

- Non-official table of contents

§ 14 (omitted)

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§ 15

-

-
The Business Committee

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§ 16

(dropped)

Second title
Involvement of other authorities in managing the monopoly

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§ 17

(1) If the execution of this law is not transferred to the federal monopoly administration, it is the one with the Administration of customs duties and excise duties delegated to federal authorities (financial authorities).(2) The Federal Ministry of Finance regulates the relationship between the Federal monopoly administration and the financial authorities. Non-official table of contents

§ 18

For the cost of managing the monopoly by the financial authorities, the monopoly is receiving a monopoly from the monopoly. Federal Ministry of Finance to be given more detailed remuneration. Non-official table of contents

§ 19

In addition to the officials of the Federal monopoly administration and the officials referred to in § 17, all federal and state officials have National officials, in the same way the municipal officials, including all police officers, are involved in the protection of the monopoly. They shall immediately notify the law enforcement authorities of any breach of this law known to them in the performance of their service.

Third Section
Manufacture and Purification of the Distilleries and Distilleries

First Title

-
distilleries

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§ 20

The distilleries are classified in monopoly distilleries and in in-house distilleries. Non-official table of contents

§ 21

Monopoly distilleries are
1.
the distilleries operated by the Federal monopoly administration,
2.
The distilleries that produce spirits from pulp, including the leaching of pulp, from calcium carbide, or from other materials, from which Branntwein in the Monopolzone before 1. October 1914.
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§ § 22 and 23 ----

-
distillery classes

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§ 24

The home distilleries will be Divided into
1.
Agricultural distilleries (§ § 25, 26),
2.
Fruit Distilleries (§ 27),
3.
Commercial distilleries (§ 28).

-
Agricultural distillers

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§ 25

(1) Agricultural distilleries can be operated as individual distilleries or as joint distilleries.(2) A single distillery shall meet the following conditions:
1.
The distillery shall be subject to the following conditions: 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) have to be fed to the livestock of the distillery industry in a restless way. All fertilizers, which are produced during the final feeding, must be used on the land of the distillery industry. The obligation to use Schlempe and fertilizer devaluation is not required if, during the year of operation, raw materials are predominantly processed in the distillery, which are self-produced.
(3) A Community distillery must meet the following conditions:
1.
The distillery must be used by at least two owners of agricultural holdings (burner units) for
2.
Only potatoes and cereals may be processed in the distillery.
3.
The residues of the distillery operation (Schlempe) must be fed completely to the cattle of the burner's eigth. Each owner of a burner unit must take off at least half of the slat in the year of operation, which shall be based on the agricultural area of all the burner, in relation to the agricultural agricultural area 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 body designated by him, may, for reasons of agricultural or business activity, allow for one or more years of operation to reduce the amount of Schlempe's removal if the proprietors 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. Record 4 applies accordingly.
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§ 25a

(omitted) Nonofficial Table of Contents

§ 26

(1) The Federal Ministry of Finance can order
1.
Residues or fertilizers may be temporarily sold,
2.
that besides potatoes and cereals in the intermediate mode, self-produced substances of the type referred to in Article 27 may be processed,
3.
that, in addition to potatoes and cereals, other substances, including:
() The authorisation under point 3 applies only if the processing of the other substances is necessary for the purposes of the nourishment of the people. unofficial table of contents

§ 26a

-

-
fruit distillers

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§ 27

(1) As fruit distilleries, distilleries that are exclusively fruit, berries, wine, wine yeast, must, roots, or Process residues thereof.(2) The circle of the substances referred to in paragraph 1 shall be circumscried by the implementing provisions; it may be extended by the Federal Ministry of Finance for exceptional exceptional cases.

-
Distilleries

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§ 28

(1) As commercial distilleries, distilleries that do not belong to either the Agricultural distilleries still belong to the fruit distilleries, as well as the distilleries that produce yeast.(2) distilleries which are already before the 1. As agricultural distilleries, they have been operated as agricultural distilleries in April 1909 as agricultural distilleries as long as they fulfil the conditions of § § 25 and 26.

Second Title
Branntwein Cleaning

Non-official table of contents

§ 29

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

Vated section
Brennrecht

A non-official table of contents

§ 30

The rules on the law on the burning right shall be found on monopoly distilleries where they process spirits from the substances referred to in Article 21 (2), none Application. Non-official table of contents

§ 31

Insofar as in-house distilleries have had a burning right according to the previous law, it remains in effect. unofficial table of contents

§ 32

(omitted) unofficial Table of Contents

§ 33

(omitted) unofficial table of contents

§ 33a

(omitted)

-
Small distilleries

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§ 34

The production of distilleries without fuel law is considered to be within the On the right of fire, if it does not exceed 10 hectolitres of wine spirit in one year of operation. unofficial table of contents

§ 35

-

-
fabric owner

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§ 36

(1) Who does not own a distillery, can, after the determination of the Reich Minister of Finance, be self-gained To process substances of the type referred to in § 27 in the distillery of another, in so far as the wine produced during the year of operation does not exceed 50 litres of wine spirit (substance owner). This brane is considered to be produced within the firebox.(2) The provision in paragraph 1 shall not apply to substances which are obtained in districts where, in the years 1908/09 to 1914/15, such substances have not been processed in the designated manner.

-
Fruit Community Distilleries

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§ 37

(1) Fruit Community distilleries are closure distilleries, which are 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 result are based on the amount of their share of the distillery. annual production.(2) The Branntwein shall be deemed to be produced within the Brennrechts if
1.
from the fruit of a Member in an operating year shall not be produced more than 300 litres of wine spirit,
2.
from the fruit substances obtained on the common land of several members in a year of operation will not produce more than 300 litres of wine spirit.
Fruit substances which have been obtained on the property of members may not be processed by them or for their own account elsewhere in the form of brandidwine.(3) Anyone who supplies substances which may not be processed in a fruit community distillery shall lose 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 Months in prison has been punished.(4) A fruit community distillery, in which others are processed as self-produced fruit substances to spirits, changes the distillery class. This episode does not occur if the processing could not be prevented by the use of the due diligence.

Footnote

italic print: "Prison" now "imprisonment", cf. Art. 4 G v. 25.6.1969 I 645 Non-official table of contents

§ 37a

-

-
Brennrechts loss

Non-official table of contents

§ 38

(1) The firepower right will be deleted if
1.
the distillery used by the monopole distilleries (§ 21)
2.
enters the distillery from one distillery class to another,
3.
the Distillery is transferred to another property,
4.
The distillery has to be considered as an erloc (§ 47 para. 2),
5.(2) (3) In the cases referred to in paragraph 1 (3), derogations may be permitted by the implementing provisions.(4) In the cases referred to in paragraph 1 (1) and (2), firepower shall expire at the beginning of the operating year, in the other cases with the occurrence of the facts giving rise to the loss. Non-official table of contents

§ 39

(1) (omitted) (2) The Federal Ministry of Finance is authorized to act in accordance with the law To adapt the wording of all the firepower rights to the current monopoly right. unofficial table of contents

§ 39a

(omitted)

-
annual firepower

Non-official table of contents

§ 40

(1) The Federal monopoly administration can take account of the stock and the expected consumption In accordance with the means at its disposal, it is necessary to fix the amount of hundredweight of the individual burner units for the year of operation or to reduce the amount of fuel used by the individual burner units. In so doing, distilleries using the right to use certain substances for the processing of certain substances by processing 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 law exceeds. The burning right of the individual distillery shall not be reduced to less than 10 hectolitres of alcohol (hl A).(2) If, in an operating year, a reduction in the total fuel law proves to be necessary, the firing rights shall be
10 to 100 hectoliters only by 1/10,
from 100 to 200 Hectolitre only by 3/10,
from 200 to 300 hectolitres only by 4/10
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 an above-average yield, anticipation of the annual fire-burning legislation of the following year of operation as well as in the case of non-indebted operating disruptions or allow exceptional maladministration to take advantage of the subsequent exploitation of the annual firepower of the running year, as far as this does not adversely affect the economic interests of the monopoly. 10 of the hundreds of regular fireworks must not be exceeded. The application for subsequent exploitation of the annual firepower legislation must be made no later than the end of the operating year.(4) From the operating year 2013/2014 no more annual fuel rights shall be fixed.(5) (omitted) unofficial table of contents

§ 41

(1) In sections of ten to ten years, in any number of years, this section may be
1.
Fruit distilleries, which are exclusively fruit, berries, self-won wine or must or residues of which, 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 processing only fruit, berries or residues thereof, a total of ten times the amount of wine spirits corresponding to the annual burning right,
3.
Substance Owners (§ 36) a total of five hectolitres of wine spirit,
4.
Fruit Community distilleries (§ 37) from a member of a total of 30 hectolitres of wine spirit
with the claim Manufacture of the recovered spirits as being manufactured within the fire-rightto. 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 have been placed on the part of their fire-fighting law exceeding 50 hectolitres of wine, for the purposes of 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 to use them.(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 basis shall be increased accordingly.(3) distilleries which process raw materials supplied to them against wages (wage distilleries) are excluded from the benefit of paragraph 1.(4) The last section shall consist of four years and three months and shall run from 1. October 2013 to 31 December 2013 December 2017. The quantity of alcohol authorised in accordance with paragraph 1 on an annual average shall be reduced accordingly. Non-official table of contents

§ 42 Admission to merger and transfer

(1) Agricultural distilleries (§ 25 (2) and (3)) may be applied to Application at the beginning of the following year of operation to be merged by the Federal Minister of Finance or the authority appointed by him to 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 merger. With the operating facilities, a distillery can 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 authority appointed by the Federal Minister of Finance, at the beginning of the following year, may transfer to other distilleries of the same type of distillery (§ 24) the burning rights of farm distilleries operating in the agricultural sector. . 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 allow exceptions to be made for the avoidance of hardship from the liquidating of previous transfers for a transitional period of three years of operation.(4) Fuel rights should 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. Non-official table of contents

§ 42a

(1) The federal monopoly administration may, at the request of the distillery owner, revocably allow a burning right may be left entirely or partly to one or more other distilleries of the same distillery class for one or more years of operation for use. The prerequisite for the approval is that the takeover cash payments do not increase.(2) For the duration of the use, the annual firepower of the other distillery shall be deemed to be increased accordingly.

Fifth Section
Monitoring the production and use of spirits and Branded Wine Products

First Title
Amal Supervision

Non-tamous Table of Contents

§ 43

Holes, companies, or people that
1.
Branntwein or Manufacture, transport, store, further process or distribute hot-rolled products or raw materials suitable for the production of spirits,
2.
Brenn- or other equipment suitable for the manufacture or cleaning of spirits, whether or not suitable for the purification of spirits, manufacture, possess, acquire, transport or release agents,
3.
In the wine-making fermentation process, produce yeast or other substances without a simultaneous burnout wind,
4.
without the use of branntwine products from which spirits can be obtained without fermentation from the ethyl compounds contained in it, or products such as these (e.g.
esters
are subject to official supervision according to the detailed rules of implementation of the rules. Non-official table of contents

§ 44

(1) Any person who is responsible for the performance of tax or monopoly duties, which is due to one of the official The main customs office requires the consent of a member of his holding or undertaking responsible for the performance of those duties. This shall not apply to the representation on importation in connection with customs treatment.(2) In order to establish facts which are significant in terms of tax or monopoly law, the main customs office may appoint persons who are not themselves affected by the result of the determination to be an auxiliary person. Non-official table of contents

§ 45

(1) Anyone who has a business that is responsible for the manufacture or cleaning of brandy or the trade in brandy Subject, opening or taking over, has to be notified to the financial authority in writing. 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) Anyone who makes use of equipment or other equipment suitable for the manufacture or cleaning of brandies to another person shall notify 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. Non-official table of contents

§ 46

(1) It is forbidden to offer, advertise or sell the following items:
1.
Devices suitable for non-industrial production or cleaning of small amounts of brand-twine
2.
Instructions for non-industrial manufacture or cleaning of small amounts of incense;
3.
Instructions for making the devices referred to in paragraph 1.
(2) The Treasury Secretary can allow exceptions. Non-official table of contents

§ 47

(1) The terms of execution specify the terms and conditions of the establishments and persons referred to in § 43 of the subject to official supervision, in order to ensure the preservation of the monopoly situation. In particular, they can arrange:
1.
that and in what way under official supervision
2.
that spirits and brantwine products are stored, packaged, designated or dispatched in a certain way ,
3.
that establishments in which drinking spirits are produced and in which, in addition, drinking spirits are sold in the small, or spirits, for other purposes ,
4.
that is used to control the operation and the spirits produced or placed on the market, or to the products of the branntwine
5.
that operations and measures in the enterprises which are important for official supervision are the main customs office of the European Union.
(2) The implementing provisions shall also specify when an enterprise or company shall be deemed to have been granted access to it. Non-official table of contents

§ 48

(1) For the monopolistic testing of businesses and companies subject to official supervision, and for The obligations of the persons concerned shall apply in accordance with § § 193 to 207 and 209 to 212 of the tax regulations.(2) In the case of indirect owners of distilleries, § § 93 to 97 of the German Tax Code shall apply in the appropriate way.(3) Paragraphs 1 and 2 shall also apply to cost audits to determine the prices of the industry. 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. Nonofficial table of contents

§ 49

- unofficial Table of Contents

§ 50

- Non-official table of contents

§ 51

- A non-official table of contents

§ 51a Subsaation of the business enterprise

(1) If there are any facts about his unreliability in complying with the provisions of this law or of a regulation adopted for that purpose, the principal customs office may, for a period of up to five years, prohibit it from exercising its own benefit or allowing it to be exercised by others for its benefit, or in such a business as To act 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 five hundred against him for such an infringement. The euro has been fixed.(2) § § 328 to 335 of the Tax Code shall apply mutatis-ly to the implementation of the prohibition.(3) After the end of a year since the legal force of the decision to act, the main customs office may repeal the decision. Non-official table of contents

§ 51b Ensuring supervision and transfer to the property of the federal government

(1) In the exercise of official supervision, the 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, the customs authorities and their supervisory officials shall also: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
Branntwein, for other purposes, as it was released by the Federal monopoly administration, in traffic ,
2.
Branntwein, which has been placed on the market contrary to the obligation to deliver;
3.
Branntwein, which has been introduced unauthorised;
4.
Branntwein, whose origin or acquisition is not can be detected;
5.
in the cases of numbers 1 to 4: the envelopes of the spirits;
6.
movable property with respect to which § 45 (2) or § 46 has been violated. Equipment (for example, machines), which are permanently connected to the ground, are subject to movable property.
(2) Secured objects are transferred to the property of the federal government by the main customs office. Section 216 of the Tax Code shall apply accordingly.(3) unofficial table of contents

§ 51c

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Second title
closure distilleries

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§ 52

The distilleries are to be set up in accordance with the orders in the Implementing Regulations (Closure distilleries), unless exceptions are provided for in § 57. Non-official table of contents

§ 53

The financial authority can prohibit the operation of a distillery as long as the distillery does not have a lock-in. , 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 equipment, the monopoly volume is endangered and the safety of the latter cannot be achieved in other ways. Non-official table of contents

§ 54

The distillery owner is obliged to pay the distillery at its expense in accordance with the orders in the To establish and maintain implementing provisions in a decision-making process. Nonofficial table of contents

§ 55

- unofficial Table of Contents

§ 56

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Third Title
Abfinery distilleries

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§ 57

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

Sixth section
Delivery and acquisition of the brandy wine

unofficial table of contents

§ 58

(1) the brandy produced in the monopole area is, if not in this law, exceptions (§ 76), after the acceptance (§ 59) to be delivered to the Federal monopoly administration at the price of the BranntweinAccepAccepts.(2) (omitted) unofficial table of contents

§ 58a

(1) The obligation to deliver is not applicable to all commercial distilleries from the year of operation 2006/2007.(2) (omitted) (3) (omitted) (4) Agricultural distilleries, which are up to 30 years old. A request for exemption from the delivery obligation pursuant to § 58 (1) sentence 2 in the up to 30. In the case of the following five years of operation, a compensatory amount of EUR 51.50 per hectolitre A of the regular fuel legislation shall be granted for the following five years of operation. The compensatory amount shall be paid by the Bundesmonopolverwaltung in the first four months of a year of operation. 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. October 2012 to 30. September 2013, a request for exemption from the obligation to deliver the goods in accordance with § 58 (1) sentence 2 in the up to 30. In the first three months of the operating year, the amount of the compensatory amount shall be in force in the first three months of the operating year.(5) For agricultural distilleries which are before the 1. They were eliminated from the burnt wine monopol by October 2006, and Kornbranntwein (§ 101 in the up to 30 years) was eliminated until this time. The payment of compensatory amounts in accordance with paragraph 4 shall end with the expiry of the 30th of September 2006. September 2006.(6) The obligation to deliver shall not be required for agricultural closure distilleries from the operating year 2013/2014. Non-official table of contents

§ 59

The brandy produced is to be determined and completed by the amount of the wine spirits (brandy). Non-official table of contents

§ 60

The officials responsible for the loss of spirits (§ 59) assume the responsibility for the federal monopoly administration Spirits to be delivered for their account and after their instruction. The Federal monopoly administration places the shipping containers free of charge. Non-official table of contents

§ 61

(1) The distillery owner has to keep the removed brandy and immediately at the expense of the Federal monopoly administration to the designated monopoly operation with the railroad. It may also be given up or permitted to supply the branded wine in return for transport charges.
On request, the distillery owner has to refill the branded wine on the freight point in railway tank wagons and the necessary to set up facilities.(2) The dispatch vessels intended for the transport of the withdrawn branded wine shall be sent without freight to the distillery owner. In the cases referred to in the second sentence of paragraph 1, the distillery owner shall collect the shipping containers for the purposes of the monopoly operation in respect of transport charges.(3) The owner of the distillery shall be liable for the damage caused by loss of, or damage to, the spirits during the period of storage. If he carries the spirits himself, his liability shall end with the acceptance of the branded wine by the new carrier or the recipient. It shall be free of liability if, by means of operations which it has not inflicted, it has been destroyed or has become unusable.(4) As far as the owner of the distillery provides transport services, the Federal Ministry of Finance may, by means of a regulation in accordance with the applicable freight rates, in particular the German railway freight tariff, the freight transport tariff (GFT) and the freight transport tariff, which is an appropriate transport charge. Non-official table of contents

§ 61a disclosure obligation

(1) The federal monopoly administration is to be offered and delivered upon request:
1.
Branntwein, which has been drawn in in a criminal case;
2.
Branntwein, which has been found in the business premises or the means of transport of a public authority or a public transport authority, provided that: the conditions for public auctioning (§ § 979 to 982 of the Civil Code) are available;
3.
Branntwein, the one at Seenot (for example, from a if the conditions for the public sale (§ § 18, 25 of the beach order) or for the transfer to the Landesfiskus (§ 35 para. 1 of the beach order) have been recovered.
(2) The Federal monopoly administration is entitled to reject the acquisition of the spirits referred to in paragraph 1.

Seventh section
Branntweintakeover prices

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§ 62

- Non-official Table of contents

§ 63

(1) The takeover price for spirits from the in-house distilleries is calculated from the Branntweingrundpreis (§ 65 (1)) and the deductions and surcharges specified in § 65 (2) as well as in § § 66 to 74.(2) The deductions and surcharges shall, in so far as not individual provisions determine otherwise, be taken into account independently of each other.(3) The charges for the transfer of fuel law shall not be taken into account in the calculation of takeover prices.(4) Insofar as costs or production costs are to be determined for the fixing of the acquisition prices, only those costs incurred in a well-managed distillery shall be taken into account. Non-official table of contents

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

The Federal monopoly administration sets the takeover allowance for branntwein, which it in accordance with § 61a, shall be determined on the basis of the net proceeds to be achieved. Non-official table of contents

§ 64

The Federal monopoly administration sets the basic price of the spirits (§ 65 (1)) as well as the deductions and surcharges pursuant to § 65 Paragraph 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 are charged with reclaim claims.

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Branntweinbase price

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§ 65

(1) The Branntweinbase price is set so that it is the average production cost of a hectolitre of alcohol in well-managed Potato distilleries with an average annual production of 500 hl of alcohol, with the assumption that, if the potatoes are properly used, the distillery is kept free of charge to the distillery owner in the distillery. The cost of storing 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 total of 20 per cent of triticale spirits shall be adopted by 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 deemed to have been complied with, subject to the second sentence, if, during the year in which the distillers have a right to manufacture spirits from potatoes and cereals, they are is complied with. In order to comply, the annual production (reference quantity), which is based on the average of 40% of the annual production (reference quantity) of potato branded wine in the 1998/1999 and 1999/2000 operating years, must be respected, taking into account the respective annual fire-burning legislation, 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 corrected accordingly.(3) Where a different annual fire-burning right is fixed for distilleries other than agricultural potato distilleries, the Federal monopoly administration may accordingly charge the production costs for these distilleries included in the Branntweingrundpreis. Convert. Production costs also include the cost of storage of the raw materials.(4) The Federal Ministry of Finance is authorized to designate, in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection, other cereals instead of triticale by means of a regulation in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection. name="BJNR004050922BJNG003500314 " />

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Operating deductions

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§ 66

(1) For distilleries with a 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
600 to 1,500 hl A15 of the hundred,
over 1,500 to 3,000 hl A35 of the hundred,
over 3,000 to 7,000 hl A47 of the One hundred,
over 7,000 hl A53 of the

of the manufacturing costs in the Branntweingrundpreis, in the cases of Section 65 (3) of the Cost-effective manufacturing costs. If the distilleries produce non-delivery spirits 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 Finance is authorized, by means of legal regulation
1.
the deductions as referred to in paragraph 1 in the withdrawal stages so as to allow a moving or closely staggered transition to the next take-off stage, and to determine the method required for that purpose,
2.
to determine that special takeover prices are fixed for distilleries with an annual firepower of more than 7,000 hl A after individual checks, or the deduction for these distilleries under To lay down the individual audits by way of derogation from paragraph 1,
3.
to provide that the Federal monopoly administration in the cases of § 42a as an incentive to take the deductions in accordance with paragraph 1.
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§ 67

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Operating Surcharges

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§ 68

(1) The Branntweingrundpreis will be used for the inside of the Brennrechts in the case of distilleries produced or produced as produced within the field of fireworks, with an annual production of not more than 300 hectolitres of wine spirit (operating surcharge). The operating surcharge is for the generation
to 100hectolitre wine spirit
15Hundredparts,
over 100up to 200 hectolitres of wine spirit
10Hundredparts,
over 200up to 300 hectolitres of wine spirit
5Hundredparts

of the Branntweinbase price.(2) If the annual production of 300 hectolitres of wine spirit is exceeded, the amount of the transfer benefit in excess of that amount shall be paid only in so far as the amount of the transfer money for the entire annual production shall be that referred to in paragraph 1 for 300 Hectolitre of wine spirit is more than a calculated takeover allowance. Non-official table of contents

§ 69

instead of operating surcharge in accordance with § 68, see
1.
Finishing distilleries (§ 57), fabric owners (§ 36) and closure breweries (§ 34) with a Annual production of not more than 4 hl A an operating surcharge of 100 hundredths,
2.
the other closure breweries an operating surcharge of 30 One hundred parts,
3.
Fruit Community distilleries within the production limit referred to in Article 37 (2), an operating surcharge of 80 hundredparts
of the Brand wine base 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. Nonofficial table of contents

§ 70

- unofficial Table of Contents

§ 71

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Special Relationships Deductions

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§ 72

(1) The raw material costs in the production of a hectolitre of alcohol from corn, triticale, rye, wheat, buckwheat, oats and barley are lower than the raw material costs of the calculated in accordance with § 65, a corresponding deduction shall be fixed, assuming that the raw materials mentioned are themselves obtained. The extraction of the raw material can be fixed in accordance with the most cost-effective 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 Produce a percentage of their annual fuel law.(2) The Federal monopoly administration may lay down 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 produced from the substances referred to in Article 27, with the exception of wine, stone fruits, berries, gentian roots and topinamburs, of severance distilleries, fabric owners 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 severing distilleries, surcharges shall be fixed at the basic price of the spirits. 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

§ 72a

(omitted) unofficial Table of contents

§ 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 hundred, as far as they are the average selling price of the Federal monopoly management for wine spirits for drinking purposes in the previous year of operation, and the reduction is required in accordance with the appropriations made available. In this case, 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 produced in distilleries under the common use of personnel or under the common use of operating parts or facilities shall be established by 5 of the following: A hundred cut.(4) (omitted) unofficial table of contents

§ 73

For spirits delivered above a strength determined by the Federal monopoly office, or is distinguished by special purity, may be used for the basic price of the spirits and for spirits, which is supplied under a strength determined by the Federal monopoly office, or has considerable impurities, deductions from the basic price of the spirits

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Increed takeover price

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§ 73a

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Overfire

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§ 74

For the outside of the firing right Spirits produced or produced outside the field of fire shall be fixed by the Branntweingrundpreis, at least 10% for spirits made from fruit distilleries, or at least 20 for spirits from other distilleries.

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Payment of the takeover money

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§ 75

The Federal monopoly administration is obliged to pay the burnt wine acceptance fee as soon as it is established that the distillery owner has complied with the obligations imposed on him in accordance with section 61 (1) and (2). 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 not begin until the end of the second week after the date of loading.

Achter section
Liberation from delivery, Branntweinaufschlag

Non-official table of contents

§ 76

(1) The delivery obligation is exempt from the obligation to deliver
1.
Branntwein, used exclusively in § 27, substances
2.
Branntwein, produced in a severance distillery,
3.
Branntwein, which is made from the substances referred to in § 21 No. 2,
4.
Branntwein Beer and beer-making residues,
5.
Branntwein, which is exempted from the obligation to be delivered in accordance with § 58 (1) sentence 2 or § 58a (1).
(2) Non-delivery spirits, other than those 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 he/she
1.
from a severance distillery (§ 57) within its monopoly beneficiaries Generation limit,
2.
(dropped)
3.
from a fruit community distillery within the the production limit referred to in Article 37 (2)
4.
has been produced by a substance owner (§ 36) within its monopoly-receiving production limit
5.
(omitted)
Sentence 1 does not apply to spirits from a fruit community distillery made from residues that are produced during the wine production process. 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 shall 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 obligations imposed by the European Commission on Germany pursuant to Article 182 (4) Paragraph 2 (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), as amended, 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 Time period of 1. January 2014 to 31. December 2017. 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 by the Federal Office of the Office of the Federal monopoly. Non-official table of contents

§ 77

To determine the amount of wine spirits, § 59 applies. The implementing provisions allow derogations to be granted. unofficial table of contents

§ § 78 to 80 ----

unofficial Table of Contents

§ 81

(omitted) unofficial table of contents

§ 82

(omitted) unofficial table of contents

§ 82a

(omitted)

Neunter section
Branntweinverwertung and Branntweinhandel

First Title
Branntweinverwertung by the Bundesmonopolverwaltung

I.
General Rules

Non-Official Table of Contents

§ 83

- Non-official Table of contents

§ 84

Branntwein, which the Federal monopoly administration 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). Nonofficial table of contents

§ 85

- unofficial Table of Contents

§ 86

(omitted)

II.
Recovery of the unprocessed branntwein

unofficial table of contents

§ 87

(repealed) unofficial table of contents

§ 88

The Federal monopoly management utilise the acquired alcohol in accordance with commercial principles. Nonofficial table of contents

§ 89

(omitted) unofficial Table of Contents

§ § 90 to 92 ----

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§ 93

- unofficial table of contents

§ § 94 to 98 ----

Second title:
Branntweinverwertung by others than the federal monopoly administration and Branntweinhandel

Non-official table of contents

§ 99

(repealed) A non-official table of contents

§ 99a

- unofficial table of contents

§ 99b (omitted)

unofficial table of contents

§ 100

- unofficial Table of Contents

§ 101

(omitted) Non-official table of contents

§ § 102 to 105 ----

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Exports

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Branntweinhandel

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§ 106 

Branntwein for drinking and drinking spirits shall not be offered, traded or acquired at a price lower than the rule set pursuant to 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. Non-official table of contents

§ 107

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Tenth section
Special rules

Non-official table of contents

§ 108 Calculation in the case of shortening of duty tax.

(1) In the event of unauthorised use of a combustion apparatus, the reduced rate of duty of the spirits shall be calculated on the basis of the quantity of alcohol used by the fuel assembly in the case of undeclared operation during the three preceding period of the discovery. It has been possible to obtain months, unless it is established that the fuel assembly has been used in a larger or a lesser extent.(2) Branntweinsteuer has been shortened by the fact that vapours or spirits containing spirits have been derived or taken from unauthorized persons or that the passage of the measuring device deliberately interferes with or is an incorrect measuring clock which is too low to indicate whereas, in the knowledge of their incorrectness, the reduced rate of the wine tax shall be calculated in such a way as to ensure that, for the three months preceding the date of discovery, the uninterrupted collection, removal, disturbance or disturbance shall be or continued use, unless it is established that the reduction has extended to a different period or to a different quantity. unofficial table of contents

§ 109 secondary provisions to the administrative act

If the law provides for the granting of monopoly benefits, or The Federal monopoly administration may take special secondary provisions of the type referred to in § 120 of the German Tax Code. Non-official table of contents

§ 110

(1) Where more than one person is liable for the monopoly acceptance, they are liable as a total debtor.(2) The rights of third parties to Branntwein, which must be delivered to the Federal monopoly administration or because of the claims of the Federal monopoly administration for the payment of branntwine sales money or brand-twine surcharge, cannot be claimed in this respect , as a result of which the claims of the Federal monopoly administration are affected. Without regard to the rights of third parties, such Branntwein shall be liable for the claims of the Federal monopoly administration which are based on it, as long as the claims are not satisfied, by the Federal monopoly administration or by the financial authorities with hardware. . Nonofficial table of contents

§ 110a

- unofficial Table of Contents

§ 110b

- Non-official table of contents

§ 111 Statute of limitations, interest rate, sowing surcharges

(1) The for excise duties and In accordance with Articles 169 to 171, 228 to 240 of the Tax Code, excise duties shall be applied in accordance with the applicable rules for the payment or reimbursement of the amount of the tax on 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 branntwine transfer money shall be paid 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. Non-official table of contents

§ 112 Costs

(1) The federal monopoly administration and the financial authorities responsible for the implementation of this law, and other authorities may charge for a special claim or benefit (subject to payment of an official charge) and require the reimbursement of expenses.(2) A special claim or benefit within the meaning of paragraph 1 shall be in particular the case of
1.
Offices outside the office or place of office or outside the opening hours, except for tax supervision measures;
2.
Offices that lead to a seniority because they are expected to be applied at a certain time;
3.
Offices that have been caused by more than three branding within one month;
4.
Investigations of goods, if they are caused by a request for a monopoly or tax refund or other benefit, or if investigations of In the event that the goods under investigation do not comply with the requirements placed on them, or if the goods under investigation do not comply with the requirements placed on them;
5.
style="font-weight:normal; font-style:normal; text-decoration:none;"> official guarding and accompaniments of means of transport or goods;
6.
Writing (Manufacturing)
() § 178 (3) and (4) of the German Tax Code shall apply mutas to the provisions of the Code of Duties. Nonofficial table of contents

§ 113

- unofficial Table of Contents

§ 114 Enforcement

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

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Methyl alcohol

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§ 115

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Hefe

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§ 116

- unofficial table of contents

§ 117

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expenses for charitable and economic purposes

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§ 118

- unofficial table of contents

§ 118a

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Elevator section
criminal and fines rules

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§ 119

- Non-official Table of Contents

§ 120

- Non-official table of contents

§ 121

- Non-official table of contents

§ 122

- unofficial table of contents

§ 123

-Non-Official Table of Contents

§ 124

- Non-official Table of Contents

§ 125

- Non-official table of contents

§ 126 Monopolies Offences

(1) Contrary to the law, who is the Monopoly or, in the exercise of the affairs of a monopoly, intentionally or negligently
1.
Branntwein outside of the monopoly operation without the approval required under § 29,
2.
a No registration or notification in accordance with § 45 is not fully, not correct or not reimbursed in good 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 para. 1 sentence 1 Branntwein not or not fully delivered to the Federal monopoly administration,
4.
(omitted)
5.
contrary to § 99b Sentence 1 Branntwein from non-agricultural raw materials used,
6.
against a § 106 of the Branntweinhandel,
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 may be derived or removed, unauthorised, or
8.
Measuring devices, the incorrect display of which is known to him, continues to use or carries out actions that are suitable for correct display of the measuring devices.
9.
is contrary to a requirement 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 regulation of this law, or which are not properly accounted for or in fact, and thus enabling an excessive amount of alcohol to be transferred.(3) The administrative offence may be punished with a fine of up to five thousand euros if the act cannot be punished in accordance with Section 378 of the German Tax Code. Nonofficial table of contents

§ 127

- unofficial Table of contents

§ 128

(1) The provisions of the tax code applicable to criminal proceedings relating to 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 prior reflection. The monopolist of significant facts is directed to the obtaining of assets and does not infringe a tax criminal law, accordingly.(2) § 409 to 412 of the Tax Code shall apply mutagentily to fines for monoploc proceedings.(3) The prosecution of monopolies in accordance with § 126 (2) shall be statute-barred in five years. Nonofficial table of contents

§ 129

- unofficial Table of Contents

§ 129a

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Second Part
BranntweinTax

Section 1
General Provisions

Non-Official Table of Contents

§ 130 Tax Area, Tax Subject

(1) Branntwein and products containing brandy (products) are subject to tax the wine tax. Tax territory is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Helgoland. The wine tax is an excise duty in the sense of the tax system.(2) Branntwine within the meaning of paragraph 1 are goods
1.
of headings 2207 and 2208 of the Combined Nomenclature with an alcohol content of more than 1.2% by volume,
2.
of headings 2204, 2205 and 2206 of the Combined Nomenclature, with an alcohol content of more than 22%. Volume%.
(3) The classification as a branntwine in accordance with paragraph 2 does not preclude the release of these solid substances, even in part, in the liquid.(4) Products containing spirits as referred to in paragraph 1 are other alcoholic products other than those of Chapter 22 of the Combined Nomenclature, which are produced using spirits or contain spirits and whose alcoholic strength by liquid Were higher than 1.2% by volume, in the case of non-liquid goods as 1% by mass.(5) Combined nomenclature within the meaning of this Act is the nomenclature of goods referred to in Article 1 of Council Regulation (EEC) No 2658/87 of 23 June 1987 on the basis of the provisions of this Act. 1 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 327, 31.12.1987, p. OJ L 256, 7.9.1987, p. 1, L 341, 3.12.1987, p. 38, L 378, 31.12.1987, p. 120, L 130, 26.5.1988, p. 42), in the 19. The text, as amended, and of the legislation adopted until that date for the implementation of Regulation (EEC) No 2658/87.(6) The Federal Ministry of Finance is authorized, by means of legal regulation
1.
, the date of the following (5) and, as a consequence, adapt the text of the Combined Nomenclature to the amended nomenclature, in so far as tax changes do not result from this,
2.
to secure the tax revenue and to simplify the process, that fortified wine with an alcohol content of no more than 22% by volume, which is placed in a tax warehouse with of a wine distillery until its intended processing is treated like spirits.
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§ 131 tax rate

(1) The tax is measured according to the quantity of alcohol contained in the product. For a hectolitre of pure alcohol (hl A), measured at a temperature of 20 degrees Celsius, it amounts to 303 Euro as a rule set.(2) The tax is reduced for branding, the

1.in a severance distillery (§ 57) or from a Stock owner (§ 36) is obtained within a monopoly-recipient production limit, on1 022 Euro per hl A,
2. in a brewhouse (§ 34) with an annual production up to 4 hl A, to compensate for the tax-free overyield allowed in a severance distillery, on730 Euro per hl A.


The tax reductions are limited to the producer and assume that the distillery is legally and economically independent of any other distillery and not a licensee. The reduced rate referred to in point 2 shall apply mutas to spirits originating from a small distillery outside the tax area, with an annual production of up to 5 hl.(3) The Federal Ministry of Finance is authorized, by means of legal regulation
1.
for the protection of the uniformity of taxation provisions on paragraphs 1 and 2 to be adopted,
2.
burners and owners of substances from the benefit of burning under severance; , if these severance industries spend or have them spend in areas outside the tax territory,
3.
for the tax treatment of under-tax treatment of To adjust the reduced tax rate as referred to in paragraph 2 (2) to be adjusted in accordance with paragraph 2 (
in the event of a change in the permitted tax-free overexploitation in the case of a closure or in a closed-shop distillery with an annual production of up to 4 hl A. name="BJNR004050922BJNE026104140 " />Non-official table of contents

§ 132 Other definitions

In the sense of this law, is or are
1.
System Policy: Council Directive 2008 /118/EC of 16. on the general excise duty system and repealing Directive 92 /12/EEC (OJ L 327, 28.12.1992, p. 12), as amended;
2.
Tax suspension procedures: tax-supervised procedures in which the production, processing, processing or storage in tax warehouses and the transport of products shall take place untaxed;
3.
Tax-free transport: neither a procedure of Tax suspension still a customs suspensive procedure (§ 145 (2));
4.
The area of excise duty of the European Community: the territory in which the System Policy;
5.
Other Member States: the excise territory of the European Community without the tax territory;
6.
Third-country areas: the areas outside the European Community's excise territory, but belonging to the customs territory of the Community;
7.
third countries: the areas outside the European Community's field of excise duty and are not part of the customs territory of the Community;
8.
Community customs territory: the area referred to in Article 3 of the Customs Code;
9.
Place of importation
a)
at the entrance from third countries the place where the products will be placed in the shall be free of duty under Article 79 of the Code,
b)
at the point of entry from third areas where the products are used in accordance with the provisions of Article 79 of the Code. 40 of the Customs Code
10.
Customs Code: Council Regulation (EEC) No 2913/92 of 12 June 1992 on the Customs Code. October 1992 establishing the Community Customs Code (OJ C 327, 22.12.1992, p. OJ L 302, 19.10.1992, p. 1, L 79, 1.4.1993, p. 84, L 97, 18.4.1996, p. 38), as last amended by Regulation (EC) No 1791/2006 (OJ No L 302, 15.11.2006, p. 1);
11.
Persons: natural and legal persons, as well as associations of persons without their own legal personality.
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Section 2
Tax Enforcement and Taxation

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§ 133 Tax warehouses

(1) Tax bearings are places where products may be manufactured, processed (also cleaned) or processed, stored, received, or dispatched under a control suspension. The production also applies to the lowering of the alcohol content to drinking strength.(2) Branntwein may only be obtained in a part of a tax warehouse (shut-off distillery), which has been established under official participation.(3) The Federal Ministry of Finance is authorized, by means of a legal regulation, to secure the tax revenue and to preserve the regularity of taxation
1.
to determine which spaces, surfaces, assets, and operating parts belong to the control warehouse,
2.
Regulations for closure distilleries and alcohol collection.
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§ 134 tax warehouse owner

(1) tax warehouse owner 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 expected to be free of tax in the annual average of 1.5 months in the free-of-tax Transport is transferred. The tax value is calculated according to the rule set (§ 131 paragraph 1). In the case of tax warehouses under official control, permission shall be granted only if this is established in a non-locking manner.(2) The permission shall be revoked if any of the conditions set out in the third sentence of paragraph 1 are no longer fulfilled or if a requested security is not provided. Permission may be revoked if the security provided is no longer sufficient. The authorization required in accordance with paragraph 1 shall apply to persons who are on the 1. In June 1998, the holder of a closure distillery was, and only in it, spirits under suspension of excise duty to obtain and clean, as granted under the right of revocation.(3) The Federal Ministry of Finance is authorized, by means of legal regulation
1.
to secure the Tax revenue and to maintain the regularity of taxation
a)
permission-and tax-bearing procedures, including security, to be regulated, in particular, to allow certain acts in the permit and to circumscribe the actions closer,
b)
to provide a minimum amount of envelope and a minimum shelf life,
c)
at risk of the control pliers To request security up to the level of the tax value of the actual stock or to take the tax warehouse under official closure,
d)
indicative values for to determine 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, in respect of such quantities, a transfer shall be made to:
e)
to establish that products are considered to be manufactured in the tax warehouse if they are not in an economically efficient manner. the production of products (forced attack), and to determine the method
2.
to facilitate the production process to allow for the economic need to include fruit spirits (spirits of fruit, other than grape wine), which have been shown to be produced in the form of a severance, to a tax warehouse, the holder of which regularly operates a fruit distillery distillery, and that a 1% reduction in the amount of alcohol in fruit branded wine, which is reduced by 1 per cent, can be transferred to free circulation without tax, and the necessary tax To arrange save measures.
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§ 135 Registered recipients

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

§ 136 Registered consignor

(1) Registered consigners are persons who are subject to products from the place of importation. Be allowed to send a tax suspension.(2) Registered consignor shall require a permit. It is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the case of promotions pursuant to section 140 (1) (1), the permit 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 or if a security provided is no longer sufficient.(4) The Federal Ministry of Finance is empowered to adopt, by means of a legislative regulation, the provisions of paragraphs 1 to 3, in particular the authorisation procedure and the security performance, with a view to preventing and preventing the abuse of tax and the protection of the environment. To ensure that the tax revenue is secured, to allow dispatch from the place of importation only if tax concerns do not conflict with that. Non-official table of contents

§ 137 Beneficiary

(1) Beneficiaries who are entitled to receive products under tax suspension in the tax territory are Subject to paragraph 2,
1.
the foreign force and its civil entourage within the meaning of Article 1 of the Agreement of 19 June 1951, between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1961 II p. 1183, 1190) as amended (NATO troop statut);
2.
International military headquarters established in the Federal Republic of Germany Article 1 of the Protocol on the legal status of the international military headquarters established under the North Atlantic Treaty of 28 June 2008, August 1952 (BGBl. 2000), as amended (main quarters), and Article 1 of the Convention of 13 November 2000. March 1967, between the Federal Republic of Germany and the Supreme Headquarters of the Allied Forces, Europe, on the special conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany Germany (BGBl. 1997, 2009), as amended (Supplementary Agreement);
3.
United States of America or others by the United States , in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the Federal Republic of Germany of the Federal Republic of Germany. The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended;
4.
Diplomatic missions and consular missions;
5.
the international conventions provided for in international conventions.
(2) A tax-suspension reception is only possible if the conditions for the Freedom of control
1.
in the case referred to in paragraph 1, point 1, in accordance with Article XI of the NATO troop statute and the Articles 65 to 67 of the Additional Agreement of 3. August 1959 to the Convention of 19 April 1959. June 1951, between the parties to the North Atlantic Treaty, on the legal status of their troops with regard to foreign troops stationed in the Federal Republic of Germany (BGBl. 1183, 1218), as amended, for the foreign force and its civil entourage;
2.
in the case referred to in paragraph 1, point 2, in accordance with Article XI of the NATO troop statutes and Article 15 of the Supplementary Agreement for the International Military Headquarters established in the Federal Republic of Germany;
3.
in the case of paragraph 1, point 3, in accordance with Article III, point 2, and Articles IV to VI of the Agreement of 15 June 2000, referred to in paragraph 1 (3). October 1954, for the United States of America or other Governments designated by the United States in the Federal Republic of Germany;
4.
in the case referred to in paragraph 1, point 4, in the form of reciprocity for diplomatic missions and consular posts;
5.
in the case of paragraph 1, point 5, in accordance with international conventions for international bodies
and an exemption certificate (Article 13 of the System Directive).(3) The Federal Ministry of Finance is hereby authorized, by means of a legal regulation, to lay down the procedure for receiving the exemption under the exemption certificate for the beneficiaries referred to in paragraph 1 in more detail and to simplify the procedure for the purpose of simplifying the procedure In the case of carriage under tax suspension in the tax area, other appropriate documents shall be permitted instead of a certificate of exemption. Non-official table of contents

§ 138 Promotions (General)

(1) promotions shall apply to the extent that this law or the previous one has been No exceptions are provided for, only if they are carried out under suspension of taxation, if they are carried out with an electronic administrative document in accordance with Article 21 of the System Directive.(2) In addition, an exemption certificate shall be required for carriage under suspension of excise duty to beneficiaries within the meaning of Article 12 (1) of the System Directive. This applies to promotions under tax suspension to beneficiaries (§ 137), unless other documents have been approved in lieu of the exemption certificate in accordance with § 137 (3).(3) The Federal Ministry of Finance is authorized, by means of legal regulation, to apply the procedure for the carriage under suspension of tax, in accordance with Articles 21 to 31 of the System Directive and the regulations adopted for that purpose, and the procedure of To regulate the transmission of the electronic administrative document and the necessary data exchange, and in so doing to determine the procedure by way of derogation from paragraph 1. Non-official table of contents

§ 139 promotions in the tax territory

(1) Products may be subject to tax suspension, including third countries, or Third areas, transported from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax area
1.
in other tax warehouses,
2.
in establishments of users (§ 153 paragraph 1) or
3.
to beneficiaries (§ 137)
in the tax area.(2) If tax concerns appear at risk, the tax warehousekeeper shall be responsible as a consignor or the registered consignor for the carriage of goods. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the products.(3) The products are immediately
1.
from the tax warehousekeeper to his tax warehouse or
2.
from the user (§ 153 paragraph 1) to his enterprise
or
3.
to be taken over by the beneficiary (§ 137).
(4) In the cases referred to in paragraph 1, the movement under suspension of excise duty begins when the products leave the tax warehouse or at the The place of importation has been released for free circulation and ends with the entry or take-over.(5) The Federal Ministry of Finance is authorized, by means of legal regulation
1.
to secure the tax revenue and to ensure the regularity of taxation provisions relating to paragraphs 1 to 4, in particular for the purpose of security,
2.
To simplify the procedure, to allow products which have been held by tax warehousekeepers or users to be included in their tax warehouses or in their holding, provided that tax matters are not affected thereby.
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§ 140 Promotions from other Member States or over other Member States

(1) Products may be subject to tax suspension,
1.
from tax warehouses in the tax territory or from third countries or from third countries, or from third countries or third countries, registered consignors from the place of importation in the tax area
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
to beneficiaries within the meaning of Article 12 (1) of the System policy
in other Member States;
2.
from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States. Member States
a)
in tax warehouses,
b)
in registered recipients or
c)
to beneficiaries (§ 137)
in Control territory;
3.
through the tax territory.
(2) In the cases referred to in paragraph 1, point 1, the tax warehouse owner shall be the consignor or the registered consignor. to provide security. 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 tax suspension procedure shall be applied in cases where 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 are immediately
1.
from the tax warehousekeeper of the Control warehouse,
2.
from the registered consignor or
3.
from the receiver if the receiver is in the Tax territory has acquired possession of the products,
from the tax territory to the other Member State or
4.
from the receiving tax warehouse owner to its tax warehouse or
5.
from the registered To include recipients in their operations
in the tax territory, 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 shall end under suspension of excise duty with the taking-up or taking-over.(6) The Federal Ministry of Finance is hereby authorized to adopt provisions relating to paragraphs 1 to 4, in particular for the purpose of security, by means of a regulation on the protection of the tax revenue, in which case it may be style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
to simplify the process that products, the tax warehousekeepers, or registered Have taken possession of the recipient when they are admitted to their tax warehouses or their holding, provided that such tax concerns are not affected by this;
2.
for common , and regular movements of products under a tax suspension procedure between the territories of two or more Member States, simplifications through bilateral agreements with the Member States concerned
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§ 141 Exports

(1) Products may be subject to tax suspension, including third countries or third countries, from tax warehouses in the tax territory or from registered consignors, from the place of importation in the tax area, to a place where the products leave the excise territory of the European Community.(2) The holder of the tax warehouse, the registered consignor or the consignee, if he has obtained possession of the products in the tax territory, shall execute the products immediately.(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 shall end when the products leave the excise territory of the European Community.(4) For the procedural rules, the safety performance and the authorisation of procedural simplifications, direct exports from the tax area § 139 (2) and (5), for export to other Member States (Article 140 (2) and (6)) shall apply. accordingly. Non-official table of contents

§ 142 Irregularities during transport

(1) An irregularity is deemed to be an irregularity during transport Tax suspension, with the exception of cases governed by Section 143 (3), on the basis of which the carriage or part of the carriage cannot be properly completed.(2) In the event of any irregularity during the transport of products in accordance with § § 139 to 141 in the tax area, the products shall be removed from the procedure of suspension of excise duty.(3) During carriage under suspension of excise duty from a tax warehouse in another Member State or from a place of importation in another Member State in the tax territory, it shall be established that an irregularity has occurred and may be where the irregularity has occurred, it shall be deemed to have taken place in the tax territory and at the time of the determination.(4) Where products have been transported from the tax territory under suspension of excise duty to another Member State (Article 140 (1) (1), section 141 (1)) and have not arrived at their place of destination, without any during transport Irregularity has been established, the irregularity referred to in paragraph 1 shall be deemed to have occurred in the tax territory at the time of the commencement of the carriage, unless the consignor takes the lead within a period of four months from the date of the commencement of the transport operation. provide sufficient proof that the products
1.
have arrived at the place of destination, and the carriage has been duly completed or
2.
has not arrived at the place of destination due to an irregularity that has occurred outside the tax territory
The person who provided security for the transport (§ 140 (2) and 141 (4)) did not know that the products did not arrive at their place of destination, nor was they aware of the fact that the products were not available at their destination. , within a period of one month from the date of transmission of that information by the main customs office, it shall have the option of carrying out the proof in accordance with the first sentence.(5) In the cases referred to in paragraphs 3 and 4 before the expiry of a period of three years from the date on which the transport has commenced, it shall be established that the irregularity has occurred in another Member State and that the tax in that Member State is , the tax paid in the tax area shall be reimbursed on request.(6) Paragraphs 1 to 5 shall apply in accordance with the cases referred to in Article 140 (3).(7) The Federal Ministry of Finance is hereby authorized to adopt provisions relating to paragraphs 2 to 6 by means of a regulation to ensure the regularity of taxation. Non-official table of contents

§ 143 Tax extortion, tax debtor

(1) The tax is incurred at the time of the transfer of the products to the tax-free circulation, unless there is a tax exemption.(2) Products shall be released for free circulation by:
1.
the removal from the Tax warehouses, unless there is a further procedure of tax suspension; a withdrawal is the same as consumption in the tax warehouse,
2.
or cleaning without permission in accordance with § 134,
3.
the cleaning of products outside the tax warehouse without permission, for the manufacture of which a tax benefit is granted after § 152 (1),
4.
the removal from the method of suspension of the tax when it is received in the operation of the registered recipient,
5.
an irregularity in accordance with § 142 during transport under tax suspension.
(3) The tax is not incurred if the products are due to their nature or due to their nature. Unforeseeable events or force majeure have been completely destroyed or irretrievably lost. 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 the irretrievable loss of the products shall be sufficiently demonstrated.(4) The tax also arises when spirits, in particular drinking spirits, are manufactured 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 obtained under severance (§ 57), the tax is generated with the extraction.(6) The tax debtor is or is in the cases
1.
of paragraph 2, point 1 of the tax warehouse owner, next to it in the event of 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;
2.
of paragraph 2, point 2, of the manufacturer, the cleaner, and any person involved in the activity;
3.
, paragraph 2, paragraph 3, of the cleaners, and any person involved in the activity;
4.
of paragraph 2 Number 4 of the registered consignee;
5.
of paragraph 2, point 5, the tax warehouse owner as a consignor or the registered consignor and, in addition, any other person who: the person who took the products from the carriage or on whose behalf the products were taken, and any person who was involved in the unlawful removal and knew or reasonably would have taken the place of: ,
6.
of the manufacturer's paragraph 4 and any person involved in the manufacture;
7.
of paragraph 5 the person who wins the spirits.
Products from a tax warehouse are delivered to persons not in possession of a valid permit pursuant to § 153 The tax referred to in paragraph 1 shall be the subject of the first paragraph. In addition to the tax warehousekeeper with the possession of the products, the tax debtor shall be the person in accordance with the second sentence.(7) debts of a number of persons the tax, these are jointly and severally obligated to fulfil this debt.(8) The Federal Ministry of Finance is authorized to adopt the provisions of paragraph 3 by means of a legislative decree, in particular with regard to the requirements for proof. Non-official table of contents

§ 144 Tax declaration, tax notification, maturity

(1) The tax debtors in accordance with § 143 (6), first sentence, point 1, first subparagraph The alternative and point 4 shall, in respect of the products in respect of which the tax has been incurred in one month, be given a tax return at the latest on the tenth day of the month following the date of the tax formation, and shall calculate the tax in that country (tax declaration). 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 that of an unlawful withdrawal.(2) The tax debtors in accordance with § 143 (6), first sentence, point 1, second alternative, number 2, 3, 5 and 6, as well as the third sentence, shall immediately be subject to a tax declaration. The tax is due immediately.(3) The tax determined by the tax notice for spirits produced under severance (§ 143 (5)) shall be payable within one week of the end of the month in which the wine was produced.(4) The Federal Ministry of Finance is empowered to determine the details of the tax declaration by means of a regulation on the protection of tax revenue and on maintaining the uniformity of taxation. name="BJNR004050922BJNG007400140 " />

Section 3
Imports of products from third countries or third countries

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§ 145 Import

(1) Imports is
1.
The entry of products Third countries or third countries in the tax territory, unless the products are in a customs suspense procedure at the time of their entry;
2.
Removal of products from a customs suspensive procedure in the tax area, unless a further customs-based non-renewal procedure follows.
(2) The procedure for non-renewal is
1.
at the entrance of products in customs status as non-Community goods from third countries, or Third areas:
a)
the special procedures provided for in Chapters 1 to 4 of Title III of the Code Customs surveillance at the entrance to the customs territory of the Community,
b)
the temporary storage under Title III, Chapter 5 of the Customs Code,
c)
the procedures in free zones or free warehouses according to Title IV, Chapter 3 Section 1 of the Customs Code,
d)
all in Article 84 (1) (a) of the Customs 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
and the provisions adopted for this purpose;
2.
when products in customs status are received as Community goods in the case of third territories, in accordance with the provisions of Title III, Chapters 1 to 4 of the Code, special procedures for customs surveillance at the entrance to the customs territory of the Community.
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§ 146 Irregularities in customs suspense procedures

Trets in a customs declaration of suspense in which products are located, Irregularities, Article 215 of the Customs Code shall apply mutatily. Non-official table of contents

§ 147 Tax extortion, tax debtor

(1) The tax is incurred at the time the products are transferred to the non-taxable goods, unless the products are transferred directly at the place of importation into a tax-suspension procedure, or a tax exemption is applied. The tax does not arise if the products are transferred from the tax territory or from another Member State via third countries or third countries to the tax territory under suspension of excise duty.(2) Tax debtor is
1.
the person who is obliged under the customs regulations to make the products in the name of which the products are registered,
2.
any other person involved in an unlawful import.
§ 143 (7) accordingly.(3) For the due date, the delay in payment, the extinguisher, except for the deletion by confiscation, and the collection, the remission and the refund in cases other than those referred to in Article 220 (2) (b) and Article 239 of the Code and the Tax procedures shall apply in accordance with the customs rules. By way of derogation from the first sentence, § § 163 and 227 of the Tax Code shall not be affected.(4) By way of derogation from paragraphs 1 to 3, the provisions of the Truppenzollgesetz (Truppenzollgesetz) shall apply to products in the use of troop (Section 145 (2) (1) (e)), which are used in an appropriate manner.(5) The Federal Ministry of Finance is authorized to adopt, by means of a regulation, the provisions of paragraph 3 and to regulate the taxation by way of derogation from paragraph 3, to the extent that this is necessary in order to secure the tax revenue or to adapt to the treatment products manufactured in the tax territory, or because of the special conditions of importation.

Section 4
Carriage and taxation of products of the free movement of goods Other Member States

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§ 148 Acquisition by private persons

(1) Products that a private person has purchases their own needs in other Member States in free circulation and carries themselves into the tax territory (private purposes), are tax-free.(2) In assessing whether products referred to in paragraph 1 are intended for their own use, the following criteria shall be taken into account:
1.
Trade legal status and owner's reasons for possession of the products,
2.
Location where the products, or type of transport,
3.
products on the products,
4.
Nature or quantity of products.
(3) The Federal Ministry of Finance is authorized to prescribe by decree law to secure the tax revenue, at the quantity of the products referred to in paragraph 1 is presumed to be contrary to the personal needs of the private person. Non-official table of contents

§ 149 Property for commercial purposes

(1) Products in other than those referred to in § 148 (1) cases arising from the tax-free circulation of another Member State (commercial purposes), the tax is created by the fact that the person concerned
1.
the products in the control area receive or
2.
the outside of the control area in receipt products taken into the tax territory.
Tax debtors are the persons who are responsible for the movement.(2) In other than the cases referred to in paragraph 1, products from the free movement of another Member State for commercial purposes other than those referred to in paragraph 1 shall be taxed by the fact that, for the first time, the products are subject to the Tax territory held or used. This shall not apply if the products held in possession are
1.
for another Member State and under the permitted use of an accompanying document referred to in Article 34 of the System Directive, shall be carried by the tax territory or
2.
onboard a water or aircraft traffic between the tax territory and another Member State, but not for sale in the tax territory.
Any person who sends, holds or uses the products shall be liable to the tax debtor.(3) § 143 (3) shall apply accordingly.(4) If the products referred to in the first sentence of paragraph 1 or the first sentence of paragraph 2 are to hold, hold or use products, the main customs office shall be required to notify the principal customs office in advance and to provide such products for the tax security.(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 Rules of Procedure 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. Section 135 (3) shall apply accordingly.(6) The Federal Ministry of Finance is authorized 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 for the taxation procedure and for the security. unofficial table of contents

§ 150 mail-order business

(1) Shipment trade, who products from the tax-free movement of the Member State, in which he has his seat, delivers to private persons in other Member States and makes the dispatch of the goods to the purchaser himself or has been carried out by others (mail order trader). As private individuals, all purchasers who do not identify themselves to the mail order trader shall be deemed to be customers whose intra-Community purchases are subject to the turnover tax in accordance with the provisions of the turnover tax law.(2) Where products are delivered to the tax territory by a mail-order distributor established in another Member State, the tax shall be the result of the delivery to the private person in the tax territory.(3) § 143 (3) shall apply accordingly.(4) Anyone who wishes to supply products to the tax territory as a mail-order retailer must notify this beforehand and appoint a person established in the tax territory to be the authorized representative. The notification and the nomination shall be made in relation to the main customs office responsible for the officer. The officer shall require a permit. It is granted subject to the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, carry out commercial books in a regular way. and draw up annual accounts. The representative shall keep records of the deliveries of the mail order trader to the tax territory, to notify the principal customs office of each delivery, indicating the characteristics of the control, and to the resulting tax to provide security.(5) Tax debtor is the commissioner. 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 authorisation shall be revoked if any of the conditions set out in the fourth sentence of paragraph 4 and 5 are no longer fulfilled or if a security rendered is no longer sufficient.(7) Anyone who wishes to supply products of tax-free movement to another Member State as a mail-order trader based in the tax territory shall have to notify the competent main customs office of such products in advance. The mail-order distributor 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 is hereby authorized to adopt provisions relating to paragraphs 1, 2, 4 to 7 by means of a regulation on the protection of tax revenue and the regularity of taxation. Non-official table of contents

§ 151 Irregularities during the carriage of products of non-taxable traffic of others Member States

(1) In the event of irregularities during the transport of products pursuant to § 149 (1) and (2) or Article 150 (2) in the tax territory, the tax shall be incurred. This shall also apply where an irregularity has been established during transport in the tax territory, without having the place where it was committed to be determined.(2) § 142 (1) shall apply accordingly.(3) A debtor is the person who has lodged the security pursuant to § 149 (4) or Article 150 (4) sentence 5, and in the case of § 149 (2) sentence 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 due immediately.(4) The Federal Ministry of Finance is hereby authorized to adopt provisions relating to paragraphs 1 and 3 by means of a regulation on the protection of tax revenue and on maintaining the regularity of taxation. name="BJNR004050922BJNG007600140 " />

Section 5
Tax Benefits

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§ 152 Tax Exemptions

(1) Products are exempt from the tax if they are used commercially
1.
for manufacture of medicinal products authorized by pharmaceutical law, excluding pure alcohol/water mixtures,
2.
unpeeled for the production of vinegar,
3.
vergällt for the manufacture of goods that are not medicines or food,
4.
or for cleaning or other purposes other than the manufacture of goods,
5.
unpeeled for the production of flavourings for flavouring of
a)
Drinks with an alcohol content of not more than 1.2% by volume,
b)
other foods, other than spirits and other alcoholic beverages
6.
unfermented for the production 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 alcohol-containing beverages, with an alcohol content of not more than 5 litres of alcohol per 100 kilograms.
(2) Products are also exempt from the tax if they are style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
as a sample inside or outside of the tax warehouse for the operations required Tests consumed or taken for purposes of tax or commercial inspection,
2.
are used in the tax warehouse for the manufacture of beverages which are not the
3.
as a sample for a quality check presented by the competent authority or taken out at the instigation of this authority
4.
are destroyed under the control of control,
5.
Goods are, for their production a tax relief pursuant to paragraph 1 is provided for,
6.
shall be placed on the market in the form of completely reduced alcohol.
(3) The Federal Ministry of the Finance is authorized by ordinance
1.
to secure the tax revenue and to maintain the regularity of taxation
a)
Rules relating to paragraphs 1 and 2
b)
to determine the denaturants and the manner of the denaturation and to allow the production of goods which do not produce alcohol more , to the extent that tax concerns are not at risk,
c)
to arrange for the manufacture of spirits medicines for external use and vinegar, or special surveillance measures are taken,
d)
to arrange for the denaturation of the to keep the farms at their cost and to take samples from it and from the alcohol, free of charge;
2.
for backup of the tax revenue and the prevention of distortions of competition in the drinking water market, to the effect that the freedom of taxation for such medicinal products, which are appropriate to their presentation and quality, is to be denied as a drinking branded wine
3.
In the case of an economic need, the non-industrial tax-exempt use referred to in paragraph 1 shall also be permitted;
4.
to secure the tax revenue and to implement Council Directive 92 /83/EEC of 19 June 1992. October 1992 on the harmonization of the structure of excise duties on alcohol and alcoholic beverages (OJ C 327, 18.12.1992, 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
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§ 153 users

(1) Those who use products in a tax-free way in the cases of § 152 (1) wants, requires permission. It shall be granted on request persons subject to revocation of the right of revocation and against whose tax reliability there are no objections.(2) The authorisation shall be revoked if the condition referred to in the second sentence of paragraph 1 is no longer fulfilled.(3) The tax arises if the products are used against the intended purpose provided for in the permit or can no longer be supplied to them, unless there is a case in § 143 (3). 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, by means of legal regulation
1.
to secure the Tax revenue and to maintain the uniformity of taxation
a)
the permit, use and to regulate the tax notification procedure,
b)
for establishments that use drinking spirits and, at the same time, carry out the sale and retail trade, a special monitoring system
c)
for establishments that are not subject to tax-free use, or use the performance of a security to be used for tax purposes;
d)
to determine that persons who use or make use of alcohol-containing flavourings or foods for non-profit-making purposes which are commercially-favored or commercially-favored pursuant to paragraph 3
2.
on administrative and procedural simplification
a)
prescribe minimum amounts for the use of products,
b)
to allow the tax-exempt use in general without individual permissions.
c)
(omitted)
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§ 154 tax relief in the Tax territory

(1) Products which have been recorded in a tax warehouse and which have been recorded in a tax warehouse shall be exempt from the tax on request. The tax warehouse holder is entitled to discharge rights.(2) The Federal Ministry of Finance shall be empowered to adopt the provisions of paragraph 1 by means of a regulation on the protection of the tax revenue and to ensure the regularity of taxation, and in particular to adopt the provisions of paragraph 1 thereof. to prescribe the tax debtor ' s tax confirmation for the application referred to in the first sentence of paragraph 1. Non-official table of contents

§ 155 Tax relief in the carriage 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 authority shall be entitled to carry out the movement of the products to the other Member State.(2) The discharge shall be granted only if the relief entitled
1.
provides evidence that the Tax on products has been paid in another Member State, or
2.
a)
puts the application under paragraph 1, first sentence, before the products are promoted at the main customs office and the Products 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 as well as an official confirmation from the other Member State about the fact that the products have been duly registered there
(3) In the case of the second sentence of Article 151 (1) before the expiry of a period of three years from the date on which the products are transported, the place of irregularity shall be established and shall be located in another Member State; in accordance with Article 151 (3), the tax shall be adopted or refunded at the request of the tax debtor, if he presents proof of payment of the tax in that Member State.(4) The Federal Ministry of Finance is authorized, by means of a regulation on the protection of tax revenue and for the maintenance of the uniformity of taxation,
1.
to settle the discharge procedure in more detail and in doing so, for the tax relief, a tax confirmation of the tax debtor issued for the relief-entitled
2.
to simplify the administrative simplification of minimum quantities and to exclude tax warehousekeepers from the procedure.

Section 6
Final Provisions for Second Part

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§ 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 secured in addition to the cases referred to in § 215 of the Tax Code if an office holder finds it in the tax territory in quantities and in circumstances which indicate a commercial purpose and for which the Proof cannot be kept that the products are
1.
in a tax-suspension procedure or in a customs suspender procedure,
2.
have been properly taxed in the tax area or are properly taxed or
3.
pursuant to § 149 (2), second sentence, promoted or held in possession.
§ § 215, 216 of the Tax Code shall apply.(3) The Federal Ministry of Finance is authorized to determine, by means of a regulation on the protection of tax revenue and in order to preserve the regularity of taxation, that persons who are
1.
To manufacture, edit, or use drinking brands outside of the tax warehouse for commercial purposes processing,
2.
outside the control warehouse wholesale trade with brandy, or
3.
Branntwein, who has been won under severance, wants to buy up,
to log in to the main customs office before opening the company and about the production, editing or the processing and trade records must be kept and the details of such records should be laid down. Non-official table of contents

§ 157 Business statistics

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

§ 158 Administrative Offences

Contrary to law in the meaning of Section 381 (1) (1) of the German Tax Code, who intentionally or recklessly
1.
contrary to § 139 (3), § 140 (4) or § 141 (2) products, not or does not take up in time, does not or does not take over in time, does not or does not carry out or does not carry out in good time or does not execute in time or does not carry out in
or 149 (4) or § 150 (4), first and fifth sentences, or the first sentence of paragraph 7 (7) of the first sentence, shall not be refunded or shall be reimbursed in good time.
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§ 159 Special Appropriations

The Federal Ministry of Finance is authorized by ordinance,
1.
in implementation of international agreements
a)
for the purpose of implementing
aa)
Force and its civil entourage or the members of a force or of its civil 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)
according to article XI of the NATO troop statute and article 15 of the Supplementary Agreement or
cc)
after the Articles III to VI of the Agreement referred to in Article 137 (1) (3) of the Convention of 15 June 2008. (
)
Products intended for use by diplomatic missions, and in
on the procedure to be adopted,
b)
, and consular representations, by whose members, including family members living in the household, as well as by other beneficiaries, are appointed to exempt from the tax or to pay a tax paid and the necessary provisions,
c)
Tax exemptions provided for by international conventions for international bodies and their members, closer to rules and, in particular, to determine the control procedure,
d)
to ensure that the tax revenue is to be applied in the event of abuse of the tax revenue referred to in points (a) to (c) the tax exemptions granted to all those concerned are subject to the tax;
2.
in the case of customs duties, the tax exemption for products, to the extent that: create unreasonable tax advantages under the conditions under which they are subject, in accordance with Council Regulation (EC) No 1186/2009 of 16 June 2009, to the Council of the European Communities, November 2009 on the Community system of reliefs from customs duties (OJ L 327, 22.12.2009 23), as amended and other legislation adopted by the European Community or the European Union, can be exempted from customs duty and the necessary procedural rules as well as to ensure that the tax revenue is used for all parties involved in an abuse;
3.
to carry out
a)
from Article 35 of the System Policy, the procedure for the transport of products of the to regulate the free movement of transport by another Member State, using the accompanying document referred to in Article 34 of the System Directive and the Regulations thereto, in the relevant versions, and to provide that: may be authorised by means of bilateral agreements with the Member States concerned, a simplified procedure which differs from the regulatory procedure,
b)
Article 14 , and 41 of the system directive, products intended for direct consumption on board as ship and aircraft requirements for crew and passengers, to be exempt from the tax and to adopt and safeguard the necessary provisions of the tax revenue that the tax arises in the event of abuse for all parties involved;
4.
to facilitate and simplify the (b) to determine that tax returns, tax declarations or other data required for the taxation procedure can be transmitted by remote data transmission, and in particular
a)
the requirements for applying the method,
b)
the details of the form, content, processing, and backup of the data to be transmitted,
c)
the type and way of transmitting the data,
d)
the responsibility for receiving the data to be transmitted
e)
Third party action obligations and their liability for taxes or tax advantages, which are shortened or obtained due to incorrect collection, processing or transmission of the data ,
f)
to determine the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure
, and
g)
in consultation with the Federal Ministry of the Interior instead of the qualified electronic signature other secure procedure ensuring the authenticity and integrity of the transmitted electronic document, and
h)
Exceptions to the obligation to To allow use of a qualified electronic signature or other safe method as referred to in point (g)
. For the purpose of regulating the transmission of data, reference may be made in the legal regulation to publications of expert bodies, the date of publication, the reference source and a body at which the publication is published.
5.
to adapt the text of the law to amended versions or recasting of the Customs Code, insofar as this is tax-deducted Do not surrender any changes;
6.
arrange for the tax revenue to be secured by the fact that drinking spirits entering the free circulation of the tax area in pre-packed packages are not subject to change. shall be marked by tax marks at that point in time and shall be marked in the same way by the removal from the bottling plant of drinking spirits bottled in free circulation for commercial purposes in pre-packed packaging must be. 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 may determine and order the tax marks to be used as a symbol for the payment of the tax on spirits, and that the reference to the tax mark equal to the tax value shall be subject to a liability for tax purposes in the person of the 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 may only be bottled in tax warehouses in pre-packed packages and for returned, destroyed or invalidated Control charges are levied.

Third Part
Transial and Final Provisions

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§ 160 Transitional provisions on the second part

(1) For promotions under tax suspension that are before the 1. This law shall apply in the period up to 31 January 2011. The European Parliament and the Council of the European Union, It shall continue until December 2010, unless the transport has been opened with an electronic administrative document as referred to in Article 20 of the System Directive.(2) Without prejudice to § 134 (2) sentence 3, the following shall apply before 1. Authorisations and authorisations granted in April 2010 have been revoked up to 31 December 2010. December 2010.

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Sonder and transfer rules for the area referred to in Article 3 of the agreement

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§ 161

(1) to (6) (omitted) (7) § § 36 and 57 do not apply.(8) All regular burning rights from the time before the 7. November 1955 are loaned.(9) (dropped)

-
Exceptions to the law of the law

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Section 162

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

§ 163

The implementing rules for this law shall be issued by the Minister of Finance. In this connection, it is possible to determine what is to be regarded as a branntwein in the sense of this law. Non-official table of contents

§ 164

(1) The following labels contained in this law and its implementing rules are equivalent to the following:
"Wine Spirit" with "Alcohol" (ethyl alcohol, ethanol),
"Wine Spirit" with "Alcohol quantity",
"Weingeistsalary" and "Weingeiststarch" with "alcohol content",
"Weingeistspindle" mit "alcoholometer",
"Weingeisthaltig" with "branntweinhaltig".
2) The Federal Minister of Finance is authorized to order the implementation of legal acts of the European Communities by means of a decree law that the volume of alcohol is referred to as a volume expressed in litres to a temperature of 20 °C, and determine the procedure, such as the type of alcohol, the alcohol content and the quantity of alcohol, and the content of secondary components in products which are are subject to or may be subject to, or may be subject to, a burning levy.(3) The Federal Minister of Finance may also order by means of a regulation that the quantity of alcohol contained in spirits and spirits products shall be calculated on the basis of the manufacturer's or trader's information on the alcohol content and quantity. Non-official table of contents

§ 165

Legal regulations issued on the basis of the authorisations contained in this Act do not require the consent of the Federal Council. Non-official table of contents

§ 166

(1) Unless otherwise arranged, the provisions of this law will occur on the 1. October 1922, in force. This law will take place at the end of the 31. December 2017, out of force.(2) (3)