Read the untranslated law here: http://www.gesetze-im-internet.de/branntwmong/BJNR004050922.html
Law on the spirits monopoly (spirits monopoly law - BranntwMonG) BranntwMonG Ausfertigung date: 08.04.1922 full quotation: "spirits monopoly law where adjusted version in the Federal Law Gazette Part III, outline number 612-7, published, most recently by article 1 of the law of June 21, 2013 (BGBl. I S. 1650) has been changed" stand: last amended by art. 1 G v. 21.6.2013 I 1650 G enters gem. § 166 paragraph 1 sentence 2 idF d. Article 1 No. 10 G v. 21.6.2013 1650 I find at the end of the 31.12.2017 override for more information on the stand number In the menu see remarks footnote (+++ text detection from validity: 1.4.1982 +++) (+++ official notes of the standard authority on EC law: implementation of EWGRL 81/92 (CELEX Nr: 392 L 0081) EWGRL 82/92 (CELEX Nr: 392 L 0082) EGRL 74/94 (CELEX Nr: 394 L 0074) see G v. 12.7.1996 I 962 +++) heading: name idF d. art. 2 No. 1 G v. 15 July 2009 I 1870 mWv 22.7.2009;
Abbreviation & acronym eingef. Article 2 No. 1 G v. 15 July 2009 I 1870 mWv 22.7.2009 title: a) In the BranntwMonG mentioned patterns and systems not b reprinted) earlier authorities of the Empire or Imperial administrative bodies in italics, unless they are adjusted to today's able through legislation; "Imperial monopoly administration" now "Federal monopoly administration", see G v. 8.8.1951 602-1; Monopoly Administration for spirits Berlin, see G v. 30.8.1971 600-1 c) gem. § 1 para 1 and § 2 para 1 G v. 14.2.1934 I 89 is repealed the "Privy Council" and its participation in law-making and administration fell away. The points of the original text of the Act, where the "Privy Council" mentioned or his involvement was foreseen, are been omitted as irrelevant. As far as at the time competed in the "Imperial Minister of finance" in the place of the "Privy Council", the word "Council" is replaced by "Imperial Minister of finance";
(d) excess management rules in the Saarland 600-2, pursuant to sections 10 to 13 V v. 1.7.1959 see §§ 21 to 34 G v. 30.6.1959 BAnz. No. 124 600-2-2 (included only with heading), as well as paragraphs 8, 18 to 26 V v. 3.7.1959 I 410 600-2-1 (only with heading recorded); on the basis of the authorization in § 29 G v. 30.6.1959 600-2 "Line number" determined by V v 13.2.1962 600-2-3 contents first part brandy monopoly first section subject matter and application area of monopoly subject of monopoly subject to the monopoly article 1 monopoly area section 2 import monopoly (dropped out) § 3 second section management of monopoly of first title Federal monopoly Administration sections 4 to 16 General provisions § 4 § 5 (dropped out) § 6 President the Federal monopoly Administration section 7 the German monopoly authorities article 8 the recycling station of § 9 (dropped out) § 10 the Advisory Board (dropped out) §§ 11 , 12 (dropped out) § 13 (dropped out) § 14 (dropped out) § 15 the Trade Committee (dropped out) § 16 of second title participation of other authorities in the management of the monopoly article 17 § 18 § 19 third section production and purification of the distillate and classification of the distilleries of first title distilleries section 20 section 21 (dropped out) sections 22 & 23 distillery classes section 24 agricultural distilleries § 25 (dropped out) § 25a § 26 (dropped out) Article 26a Obstbrennereien § 27 commercial distilleries section 28 of second title cleaning of the distillate of § 29 fourth section burning law article 30 § 31 (dropped out) §§ 32-33a small distilleries
§ 34 (dropped out) § 35 fabric owner section 36 Obstgemeinschaftsbrennereien § 37 (dropped out) § 37a loss of burning law § 38 § 39 (dropped out) article 39a Jahresbrennrecht § 40 § 41 approval of the merging and submission of section 42 section 42a of the fifth section monitoring of the manufacture and use of firewall and firewall products of first title official supervision section 43 § 44 § 45 § 46 section 48 (dropped out) paragraph 49 to 51 (dropped out) § 51a ensuring of the supervisory way and transfer the property of the Federation article 51 b (dropped out) § 51 c of second title closing distilleries § 52 article 53 article 54 (dropped out) § 55 & 56 third title
Severance distilleries § 57 sixth section delivery and acquisition of the distillate section 58 section 58a section 59 § 60 § 61 offer duty section 61a of the seventh section firewall acquisition prices (dropped out) § 62 § 63 transfer money in the cases of § 61a article 63a article 64 brandy base price section 65 operating deductions section 66 (dropped out) § 67 operating surcharges section 68 section 69 (dropped out) sections 70 and 71 prints and surcharges in specific conditions of § 72 (dropped out) § 72a § 72 b § 73 higher acquisition price (dropped out) section 73a acquisition fire 74 payment of acquisition money § 75 eighth section exemption from the date of delivery , Firewall impact section 76 § 77 (dropped out) sections 78 to 82 (dropped out) section 82a of the ninth section liquor recovery and spirits trade of first title firewall utilization by the Federal monopoly Administration sections 83 to 98 I. General provisions (dropped out) section 83 § 84 (dropped out) sections 85 and 86 II. exploitation of raw spirits (fallen away) § 87 section 88 (dropped out) sections 89 to 98 of second title brandy exploitation by others than the Federal monopoly administration and brandy trade (dropped out) sections 99 to 104 export (dropped out) § 105 fire wine trade section 106 (dropped out) § 107 tenth section special rules calculation for shortening of liquor tax § 108 incidental provisions to the Administration Sakt article 109 article 110 (dropped out) §§ 110a & 110b limitation, interest, late payment surcharges section 111 costs § 112 (dropped out) § 113 enforcement § 114 methyl alcohol (dropped out) § 115 yeast (dropped out) §§ 116 & 117 expenses for welfare and economic purposes (dropped out) section 118 (dropped out) Article 118a eleventh section of criminal law and penalty provisions (dropped out) sections 119 to 125 monopoly offence section 126 (dropped out) section 127 section 128 (dropped out) § 129 (dropped out) § 129a part liquor tax section 1 General provisions tax jurisdiction, tax subject to § 130 tax rate article 131 other definitions § 132 section 2 suspension of excise and taxation tax warehouse § 133 Steuerlagerinhab He § 134 registered recipient § 135 registered consignor section 136 137 beneficiaries section promotions (General) section 138 promotions in the control area section 139 promotions from other, in others or via other Member States § 140 export section 141 irregularities during carriage § 142 emergence of tax, tax debtor § 143 tax registration, tax assessment, due date section 144, section 3 imports of products from third countries or third territories import § 145 irregularities in customs suspensive procedure § 146 emergence of tax, tax debtor § 147 section 4 transport and taxation the tax free circulation in other Member States acquisition by private individuals § 148 reference and possession for commercial purposes of § 149 § 150 shipping trade irregularities during transporting products of tax free movement of other Member States article 151 section 5 tax exemptions § 152 users § 153 tax relief in the tax area § 154 tax relief in case of products of the tax free circulation in other Member States § 155 section 6 final provisions the second part tax inspectorate § 156 business statistics section 157 offences section 158 special appropriations section 159 part three transitional and final provisions transitional provisions to the second part of section 160 special and transfer regulations called for in article 3 of the Unification Treaty Region section 161 exceptions from the provisions of the Act § 162 article 163 article 164 § 165 § 166 of first part
Brandy monopoly first section subject-matter and scope of the monopoly - subject of the monopoly article 1 subject-matter of the monopoly includes the spirits monopoly, unless this Act exceptions foreseen are, the takeover of the spirits produced in the monopoly area from the distilleries (articles 58 et seq.) and its exploitation (sections 83 et seq.).
-Monopoly area section 2 monopoly area is the area of the Federal Republic of Germany without the territory of Büsingen and the island of Heligoland.
-Import monopoly § 3 (fallen away) second section management of monopoly of first title Federal monopoly Administration - General provisions article 4 that the monopoly is under the supervision of the Federal Ministry of Finance of the Federal monopoly Administration whether. It consists of the Federal monopoly Office (section 8) and the recovery point (section 9); at its top is a President or a President (section 7).
§ 5 the Federal monopoly Administration take measures necessary all to the implementation of the monopoly.
§ 6 - to represent the Federal monopoly administration in all legal acts and legal disputes before courts and other authorities, as well as in arbitration proceedings called § 7 who is President President the Federal monopoly administration.
-The German monopoly authorities article 8 (1) the Federal Office of monopoly is an authority.
(2) the salaries of the officials of the Federal monopoly Office is disputed by the revenues of the monopoly.
§ 9 the recovery point (1) the waste disposal company does the commercial transactions of the Federal monopoly administration. You is based on the general directives of the Federal monopoly Office. The Federal Minister of finance determines the Managing Director.
(2) the waste disposal company has to prepare a balance sheet and profit and loss account and to produce an annual report.
§ 10 - The Advisory Council of sections 11 and 12 - section 13 - section 14 (dropped out) § 15 - the commercial Committee § 16 (dropped out) second title participation other authorities at the management of the monopoly article 17 (1) as far as the execution of this Act is transferred not the Federal monopoly administration, they the ob with the management of customs duties and excise duties responsible federal authorities (tax authorities).
(2) the Federal Ministry of Finance regulates the relationship between the Federal monopoly administration and the tax authorities.
Article 18 for the costs of the management of the monopoly by the financial authorities will be granted a remuneration to be determined by the Federal Ministry of finance from taking monopoly.
All federal and provincial officials, likewise the town officials, have section 19 in addition to the officials of the Federal monopoly administration and the officials referred to in section 17 to join particular all police officers to protect of the monopoly. You have infringements of this law that are familiar to them in the exercise of their Ministry, to show law enforcement authorities immediately.
Third section making and cleaning of the distillate and classification of the distilleries of first title - distilleries section 20 the distilleries are classified in monopoly distilleries and own distilleries.
Section 21 to the distilleries of the monopoly the distilleries that operated by the Federal monopoly administration, include 1 2 the distilleries, which produce spirits of pulps, including the liquor from the pulp production, from calcium carbide or other materials, brandy in the monopoly area industrial not produced from which prior to 1 October 1914.
articles 22 and 23 --distillery classes section 24 the own distilleries are divided into 1.
agricultural distilleries (sections 25, 26), 2 Obstbrennereien (section 27), 3 commercial distilleries (§ 28).
-Agricultural distilleries section 25 (1) agricultural distilleries can be operated as single distilleries or community distilleries.
(2) a single distillery must meet the following conditions: 1 the distillery connected with a farm be (distillery economy). Distillery and agriculture must be operated for the account of the same owner.
2. in the distillery, only potatoes and cereals may be processed.
3. the residues (slop) distillery operation must be fed to the cattle of the distillery business completely. All fertilizers that are incurred during slurry feeding must be used on the plots of the distillery business. Commitment to the Distiller's wash - and fertilizer utilization is not applicable if in the distillery during the operating year predominantly raw materials are processed, which are self-won.
(3) a community distillery must meet the following conditions: 1. the distillery must be operated by at least two owners of agricultural holdings (distillery goods) for the collective account.
2. in the distillery, only potatoes and cereals may be processed.
3. the residues (slop) distillery operation must be fed to the cattle of the distillery goods completely. Each owner of a distillery must remove at least half the Stillage in the year, relative to the agricultural area actually used in the distillery, corresponding to its share of the agricultural land of all distillery products, at the beginning of the year. All fertilizers that are incurred during slurry feeding must be used on goods of the distillery. The Federal Minister of finance or the body appointed by may allow on application for one or more years of operation due to agricultural or economic reasons that less slop is removed, if the owners of the other distillery goods take the slop. Commitment to the Distiller's wash - and fertilizer utilization is not applicable if distillery during the operating year predominantly raw materials of distillery products are processed, which are self-won. In this case each owner of a distillery must supply at least half the amount of self-derived raw materials at the distillery in the year, based on the agricultural land actually used in the distillery, corresponding to its share of the agricultural land of all distillery products, at the beginning of the year. Sentence 4 shall apply mutatis mutandis.
§ 25a (dropped out) the Federal Ministry of finance may order section 26 (1), 1 that residues or manure may temporarily be sold, 2. that besides potatoes and cereals in the interim operating self-derived substances referred to art which in § 27 processed may be, 3. that other substances, namely beet, may be processed in addition to potatoes and cereals.
(2) the authorization under paragraph 3 shall apply only in the event that the processing of other materials for reasons of people diet is necessary.
§ 26a - (1) Obstbrennereien apply Obstbrennereien § 27 that handle distilleries, the only fruit, berries, wine, wine yeast, most, roots or residues thereof.
(2) the substances referred to in paragraph 1 is by the implementation provisions to rewrite; It can be extended by the Federal Ministry of finance for special exceptions.
-Commercial distilleries section 28 (1) as commercial distilleries are the distilleries, which neither the agricultural distilleries nor the Obstbrennereien are, as well as generate the distilleries, the yeast.
(2) distilleries that already established prior to April 1, 1909, as the agricultural distilleries producing yeast, moreover also considered agricultural distilleries, as long as they meet the conditions of §§ 25 and 26.
Second title cleaning of the distillate of § 29 brandy produced under compensation (§ 57) may be cleaned only with the consent of the Federal monopoly administration. This shall not apply in the case of the fine distillate in the severance distillery.
Fourth section burning law article 30 the provisions on the burning right on monopoly distilleries, insofar as they process firewall from the in article 21 substances referred to in no. 2, does not apply.
Article 31 as far as private distilleries had a burning right according to the previous law, remains in force.
§ 32 (dropped out) section 33 (dropped out) § 33a (dropped out) - small distilleries section 34 which is production of distilleries without burning right inside of the burning right produced as if it does not exceed 10 hectolitres of ethyl alcohol in a year.
§ 35 - fabric owner section 36 (1) who has no own Distillery, is allowed to process self-derived substances of the kind referred to in section 27 distillery of another subject of the Reich Minister of finances, as far as the brandy produced in the year not about 50 litres of alcohol goes beyond (owner of fabric). This brandy is made as within the burn right.
(2) the provision in paragraph 1 does not apply to substances which are won in districts where in the years 1908/09 up to 1914/15 such substances in the designated manner have been not processed.
-Obstgemeinschaftsbrennereien section 37 are (1) Obstgemeinschaftsbrennereien lock distilleries operated by a cooperative in which spirits produced exclusively from fruit materials (§ 27) that have obtained the members themselves Under the same conditions Obstgemeinschaftsbrennereien can be operated by a club or an Association of persons without legal personality, if the members are involved in the operating profit of the distillery according to the amount of their share of annual production.
(2) the firewall is considered made within burning law if 1 the fruit fabrics of a member in a year not more than 300 litres alcohol produced, 2.
produced from fruit fabrics on the common lands of several members in a year not more than 300 litres of alcohol.
Fruit substances which have been won by members on the real estate, may not be processed not elsewhere specified by them or on their behalf to brandy.
(3) a person who supplies materials, which may not be processed in an Obstgemeinschaftsbrennerei, loses the benefit thus, to produce spirits in an Obstgemeinschaftsbrennerei or severance pay. Brandy, which is produced from materials of a member after it has lost the advantage, is manufactured as outside of burning law. The Federal Ministry of finance or the body appointed by can recognize to the discount at the request of, if not the Member related prison was punished with the loss of completed or attempted tax evasion with more than two months.
(4) an Obstgemeinschaftsbrennerei in which others are processed as self-produced fruit to firewall, switches the distillery class. This result will not occur if the processing application due care could not be prevented.
Footnote italics: "Prison" now "Imprisonment", cf. Article 4 G v. 25.6.1969 I 645 § 37a - loss of burning law § 38 (1) the burning right expires, if 1 uses the distillery materials, their processing is subject to the monopoly distilleries (section 21), exceeds the distillery from a distillery class to another 2., 3. the distillery on a different plot of land will be transferred, has to apply the distillery as extinguished 4. (§ 47 para 2) , 5 (2) (lapsed) (3) in cases of paragraph 1 No. 3 will be admitted exceptions by the implementing provisions.
(4) the burning right expires in the cases of paragraph 1 Nos. 1 and 2 at the beginning of the year, in other cases with the occurrence of the facts constituting the loss.
section 39 (1) (dropped out) (2) that is the Federal Ministry of finance authorized to adapt the wording of all burning rights the current monopoly law by decree to clean right up.
Article 39a (dropped out) - Jahresbrennrecht section 40 (1) that federal monopoly Administration may, taking account of the stock and of estimated consumption of spirits and the available means set, what percentages the burning right of each distillery group for the year is to increase or cut. These distilleries that use their burning law for the processing of certain materials by processing other materials, can be treated only as a special distillery group, if the anderweite usage exceeds ten hundred parts of production in the Jahresbrennrecht. The burning right of each distillery must not be shortened under ten HL alcohol (hl-A).
(2) if in one year a reduction of the total burn right proves necessary, so the burning rights be trimmed of the amount from 10 to 100 hectolitres only to 1/10 that of 100 to 200 hectolitres only to 3/10, 200 to 300 hectolitre only to 4/10 other burning rights are reduced by the.
(3) the Federal monopoly Administration can the anticipation of the Jahresbrennrecht of the following year of operation impending spoilage of raw materials or exceptionally good harvests as well as no fault operating errors or exceptional crop failures allow the subsequent exploitation of the Jahresbrennrechts of the expiring year of operation as far as this monopoly-economic interests are not compromised. 10 per cent of the regular burning right must not be exceeded. The application for subsequent exploitation of the Jahresbrennrechts must be made at the latest before the end of the year of operation.
(4) no Jahresbrennrechte are set from the year 2013/2014.
(5) (dropped out) section 41 (1) in sections of ten to ten years a total of 100 hectolitres of alcohol, 2. Obstbrennereien with a burning right from more than 10 hectolitres, but not more than 50 hectolitres, that handle only fruit, berries or residues thereof, a total ten times of the alcohol quantity corresponding to the annual burning right may in any years of this section of 1 Obstkleinbrennereien process exclusively fruit, berries, self gained wine or most, or residues thereof, , 3. cloth holder (section 36) total five HL alcohol, 4 Obstgemeinschaftsbrennereien (§ 37) from fabrics of a member a total produce 30 hectolitres of alcohol with the claim that the winning spirit manufactured is considered within the burn right. The same right have distilleries that process only the substances referred to number 2 and have a Brennrecht of more than 50 hectolitres, use to do it on the beyond 50 HL alcohol part of their burning right for the here relevant time period or for the remainder of this time period from the beginning of the year in the law, waive.
(2) the first section covers fourteen years and runs from October 1, 1919 to September 30, 1933. The producible pursuant to paragraph 1 in the annual average amount of alcohol increases accordingly.
(3) distilleries that use them provided raw materials for wages (wage distilleries), are excluded from the benefit of paragraph 1.
(4) the last section includes four years and three months and runs from October 1, 2013 to 31 December 2017. The amount of alcohol that is approved pursuant to paragraph 1 in the annual average decreases accordingly.
Approval of the merger and transfer (1) section 42 agricultural distilleries (§ 25 para. 2 and 3) may, upon request at the beginning of the following year by the Federal Minister of finance or to merge the Office designated by him to a community distillery (§ 25 para. 3). The burning right of the community distillery is the sum of the burning rights of the merged distilleries.
(2) the distilleries shall expire at the time of the merger. With the operating facilities, a distillery may no longer be operated on the former land of the distillery. This does not apply to the facility with which the community distillery is operated.
(3) burning rights of operational agricultural distilleries can be transferred by the Federal Minister of finance or the place designated by him at the request at the beginning of the following year of operation on other distilleries of same distillery class (§ 24). The transfer is excluded when it is requested for a burning right, which has been transferred in the last three years prior to the requested transfer date. The Federal Minister of finance or the body appointed by may allow exceptions to avoid hardening of the settlement of previous transmissions for a transitional period of three years of operation.
(4) burning rights will not be transferred if it leads to higher acquisition fee of the Federal monopoly administration. Burning rights from distilleries that have excreting according to § 58 set 2 from the spirits monopoly, are not transferred.
section 42a (1) the Federal monopoly Administration may allow revocable at the request of the owner of the distillery, that a burning right can be left by a distillery wholly or partly to one or more other distilleries of same distillery class for one or more years of operation to use. Prerequisite for admission is that the transfer payment will not increase.
(2) the Jahresbrennrecht of the other distillery is considered for the duration of the usage accordingly increased.
Fifth section enterprises, companies or persons who establish firewall or firewall products or raw materials, which are suitable for the production of spirits 1, transport monitoring of the manufacture and use of firewall and firewall products of first title official supervision section 43, store, process or distribute, devices appropriate burning or Vienna devices or other to the manufacture or purification of spirits or substances suitable for the purification of spirits manufacture 2. , have, purchase, transport or deliver, yeast or other substances without simultaneous extraction of spirits manufacture 3. in the spirit of wine, fermentation process, 4. without the use of spirits manufacture products, from which no fermentation of the ethyl compounds contained spirits can be obtained, or further processing such products (such as ester) or distribute, are subject to closer arrangement of the implementing provisions of official supervision.
Section 44 (1) who for fulfilling fiscal or monopoly-legal obligations incumbent on him on the basis of one of the official supervision of the underlying facts of the case, one with the perception of these obligations represented by appointed members of his establishment or company can be, requires the consent of the Hauptzollamt. This does not apply to representation at the import in connection with the customs treatment.
(2) for the purpose of facts that are significant tax or legal monopoly, the main customs office can order people who are not even affected by the result of the finding, as assistants.
Article 45 (1) who has a company that has the production or the purification of spirits or trade with brandy to the subject, opened or accepts, to register in writing with the financial authority. This has to happen no later than the opening or acquisition. It the operating and storage areas shall be indicated.
(2) a person who emits appropriate devices burning or Vienna devices or other to the manufacture or purification of spirits to another, has to display this in writing to the CCRA. This has to happen no later than at the delivery. This is the receiver.
Section 46 (1) it is prohibited to offer, advertise or sell the following items: 1. devices which are suitable for the non-commercial production or cleaning small amounts of spirits;
2. instructions to the non-commercial production or cleaning small amounts of spirits;
3. instructions for the manufacture of the devices referred to in paragraph 1.
(2) the Reich Minister of finance may allow exceptions.
Section 47 (1) the implementation provisions arranged to meet to ensure the volume of monopoly have the companies and individuals who are subject to official supervision according to § 43, what conditions. In particular, you can arrange: 1 that and how under official supervision related companies lock securely to set up are, 2nd that firewall and firewall products in a certain way must be stored, packaged, referred or sent, 3rd have farms, is where spirits produced and in which also spirits in the small, distributed, or used brandy still for other purposes, especially to monitor , 4. that operation and the manufactured or marketed spirits or the Eaux book is to lead and the stocks are, 5. to register the main customs office have operations and measures in the farms, which are important for the official supervisory.
(2) the implementing provisions also order when an operation or enterprise has to be considered extinguished.
Section 48 (1) monopoly assessment of companies and businesses that are subject to official supervision, and for the obligations of the persons concerned the sections 193 to 207 and 209 to 212 of the tax code shall apply mutatis mutandis.
(2) the paragraphs 93 to 97 of the tax code shall apply mutatis mutandis for indirect owners of distilleries.
(3) paragraphs 1 and 2 shall apply also for cost tests of fixing the prices of spirits acquisition. Distillery owners, who are obliged according to trade law to carry books, have the Federal monopoly administration according to prescribed pattern to produce a cost evaluation and submit.
§ 49 - 50 - article 51 - § 51a prohibition of business (1) If facts are against someone that demonstrate his unreliability in the observance of the regulations of this Act or a regulation it issued, so can him the Hauptzollamt on the duration of up to five years prohibit, to exert a liquor industry itself or to exercise by others to his advantage, or to be active in a such trades as a representative or employee. This is particularly true if someone because of a gross infringement of provisions of this Act or a regulation it issued punished or against him due to such violation, a fine of at least five hundred euros is fixed.
(2) the paragraphs 328 to 335 of the tax code shall apply for the implementation of the ban.
(3) after expiry of one year since the legal force of the prohibition decision, the main customs office may waive the decision.
paragraph 51 (b) ensuring the supervisory way and transfer the property of the Federal Government (1) in the exercise of the official authority for purposes of the spirits monopoly can ensure the Customs authorities and their supervising officers through corresponding application of section 215 of the tax code also in the following cases: 1. brandy, who was traded for other purposes than he by the Federal monopoly Administration; has been placed on the market
2. firewall, which has been contrary to the delivery obligation in transport;
3. Firewall has been introduced illicitly.
4. brandy, whose origin or purchasing can be demonstrated;
5. in the cases of the numbers 1 to 4: the packaging of spirits;
6 moving things with regard to which is been breached article 45 para 2 or § 46. Equipment (including the tools), which are fixed to the ground, are of the same movable property.
(2) seized items be placed through the main customs office in the property of the Federal Government. section 216 of the tax code shall apply mutatis mutandis.
(3) § 51c - second title closing distilleries section 52 which are distilleries to set (lock distilleries) lock securely according to the arrangements in the regulations unless exceptions are provided for in § 57.
§ 53 which financial authority may prohibit the operation of a distillery, as long as the distillery is not lock securely set up and the official arrangements in this regard are not followed. She may order the temporary suspension of the distillery operation if due to malfunction or injury distillery set up the volume of monopoly at risk and is not achieving its safety in other ways.
Section 54 of the distillery owner is obliged lock securely establishing the distillery at his own cost according to the arrangements in the regulations and maintain.
§ 55 - § 56 - third title compensation distilleries § 57 distilleries can be admitted to the severance pay after determination of the Reich Minister of finance.
Sixth section delivery and acquisition of the distillate of section 58 (1) is the brandy produced in the monopoly area, unless this Act exceptions are intended (article 76), to deliver after the acceptance (section 59) firewall acquisition price to the Federal monopoly administration.
(2) (dropped out) section 58a (1) the obligation for delivery is eliminated (2) (dropped out) for all commercial distilleries from the operating year 2006/2007. (3) (dropped out) (4) agricultural distilleries, which have submitted a request for exemption from the delivery obligation pursuant to § 58 paragraph 1 sentence 2 as amended to September 30, 2013, until September 30, 2012 will receive for the following five years for each year of operation a compensatory amount 51,50 EUR per hectolitre A of regular burning law. The settlement amount will be paid by the Federal monopoly Administration respectively in the first four months of operation. By way of derogation from sentence 2 agricultural distilleries that 2012/2013, i.e. in the period from October 1, 2012 to 30 September 2013, made in the year an application for exemption from the delivery obligation pursuant to § 58 paragraph 1 sentence 2 as amended to September 30, 2013, will receive the compensation amount in the first three months of the year.
(5) for the agricultural distilleries, which knocked out before October 1, 2006, from the spirits monopoly and ending up grain Brandy (§ 101 as amended by force until September 30, 2006) have created at this time, the payment of compensatory amounts pursuant to paragraph 4 upon expiry of 30 September 2006 (6) the obligation to delivery shall not apply to agricultural distilleries of closure from the year 2013/2014.
§ 59 of the generated firewall is to determine its volume of alcohol and to produce (decrease of brandy).
Section 60 the officials responsible for carrying out the brandy acceptance (§ 59) take over the to be delivered to the Federal monopoly administration brandy on their account and under their direction. The Federal monopoly Administration provides free shipping vessels.
Section 61 (1) the owner of the distillery has the removed brandy and him to be kept immediately at the expense of the Federal monopoly administration at the to ship him designated monopoly operating the railway. It can be also abandoned him or allowed, to deliver the brandy for a transportation fee.
On request, the distillery owner has to pour the brandy on the good point in railway tank cars and to provide the necessary facilities.
(2) the shipping vessels intended for the carriage of the spirits will be sent to the distillery owner freight prepaid. In the cases of paragraph 1 sentence 2 has the distillery owner to pick up the shipping vessels against fare monopoly operation.
(3) the owner of the distillery shall be liable for the duration of the storage for the damage that occurs due to loss or damage of the distillate. He promoted the firewall itself, his liability ends with the acquisition of the spirits through the new carrier or the receiver. He is free from liability if firewall is destroyed by operations not caused by him or become unusable.
(4) where the distillery owner transport services provides, the Federal Ministry of finance may by regulation in accordance with the applicable freight rates, in particular the German railway tariff, the long-distance fare (GFT) and the good local fare, a reasonable transport fee set.
§ 61a offer duty (1) the Federal monopoly administration is to provide and deliver on demand: 1 Firewall; been considered in criminal proceedings
2. firewall, which is found in the premises or the means of transport, a public authority or a transport facility serving public transport unless the conditions for the public auction (paragraphs 979 to 982 of the Civil Code);
3. brandy's been recovered at sea (for example from a sunken, stranded or driving around the helpless ship), if the conditions for public sale (sections 18, 25 of the grounding order) or for the transfer to the State Treasury (§ 35 par. 1 of the grounding order) exist.
(2) the Federal monopoly administration is entitled to reject the takeover of the spirits referred to in paragraph 1.
Seventh section firewall acquisition prices § 62-63 (1) the acquisition price of spirits from the own distilleries will (article 65 paragraph 1) and the from the brandy base price in section 65, subsection 2 and calculated in the § § 66 deductions referred to 74 and surcharges.
(2) the deductions and charges are, as far as individual provisions determine otherwise, independently of each other in approach.
(3) fees for the transfer of burning right are not considered in the calculation of transfer prices.
(4) as far as for the fixing of prices of acquisition cost or production cost are to determine, only those costs incurred in a well-run Distillery, are taken into account.
section 63a transfer money in the cases of § 61a sets the acquisition money for brandy, she takes on the basis of § 61a, the Federal monopoly administration after the recoverable net proceeds.
Article 64 the Federal monopoly administration continues the brandy base price (article 65 paragraph 1) as well as the deductions and charges according to section 65, subsection 2 and the sections 66, 69 set 2, § § 72, 72 b, 73 and 74 for a year of the operation firmly and she discloses in the Federal Gazette. The setting can be done retroactively. The Federal monopoly Administration may impose provisional discount prices. It may impose retroactively new the brandy base price, deductions and charges and the special adoption prices for a change of the Jahresbrennrechts in the course of a year after § 72a from the beginning of the year. Transfer money will be recovered only if it exceeds the Jahresbrennrecht fixed at the beginning of the year. Transfer money claims and recovery claims will be charged in these cases.
-Brandy base price section 65 (1) who is brandy base price set so he covers alcohol in well-run potato distilleries with an average annual production of 500 hl alcohol, the average production cost of hectolitres, with assumed is that in reasonable exploitation of potatoes the Stillage-owned distillery in the distillery remains free of charge. The costs of the storage of potatoes in the distillery is not part of the production costs. When calculating the cost of raw materials in the base price of the brandy, it is assumed that, besides self gained potatoes, even self derived Triticale is utilized for the production of spirits. For the year 2000/01 a firewall share of Triticale by 20 per cent from the year assumes 2001/02 one by 40 per cent.
(2) the raw material mix in the meaning of paragraph 1 sentence 3 and 4 shall apply subject to set 2 as having been observed if he is respected by the distilleries, which have a burn right to the production of spirits from potatoes and grain, in the year as a whole. To comply with a share of 40 per cent who in the years 1998/1999 and 1999/2000 the average potato brandy deleted annual production (reference tonnage) in addition, be delivered i.e. without taking into account previous quantities of grain brandy, as grain brandy must - under consideration of the respective Jahresbrennrechts -. Is the raw material mix a higher proportion of even gained potatoes employ total complied, get the distilleries to the burning legal validity referred to in sentence 1, that by way of derogation from the raw material mix, a supplement to the basic price of the firewall. This surcharge equals the difference between the basic price of the liquor under paragraph 1 and a price that takes into account the respective share of potato in the raw material costs in the production of alcohol. This potato share will remain each increases, smaller shares except approach to steps of 5 per cent with. Distilleries that have been considered in the calculation of the reference quantity, free will according to § 58 set 2 from the date of delivery, the reference amount is corrected accordingly.
(3) a deviant Jahresbrennrecht is set for other distilleries as agricultural potato distilleries, the Federal monopoly Administration can calculate accordingly included in the base price of the brandy production costs for these distilleries. The manufacturing costs include the costs for the storage of raw materials.
(4) the Federal Ministry of finance is authorised to determine other grains by Decree in agreement with the Federal Ministry of food, agriculture and consumer protection instead of Triticale.
-Operating deductions section 66 (1) at distilleries with a Jahresbrennrecht of more than 600 hl A are set from the year 2000/01 on alcohol from potatoes and grain because of lower manufacturing costs prints. This behavior for the Jahresbrennrecht about 600 to 1,500 hl A 15 per cent about 1,500 to 3,000 hl A 35 per cent, about 3,000 to 7,000 hl A 47 per cent, about 7,000 hl A 53 per cent of the production cost in the brandy base price, in the cases of section 65 subsection 3 of the converted manufacturing costs. The distilleries produce, delivery free firewall, on your Jahresbrennrecht the Federal monopoly administration, including the distilleries with a Jahresbrennrecht may now impose special prints up to 600 hl A.
(2) the Federal Ministry of Finance shall be empowered by regulation 1 the deductions pursuant to paragraph 1 in the trigger levels so split, allow a moving or closely staggered transition into the next stage of withdrawal, and to determine the necessary procedures, 2. to determine to assess that distilleries with a Jahresbrennrecht about 7.000 hl A after individual tests special acquisition prices are priced or deduction for these distilleries, taking into account the individual tests by way of derogation from paragraph 1 , 3. to provide that the Federal monopoly administration in cases of section 42a as incentive may lower set the deductions referred to in paragraph 1.
§ 67 - Operating surcharges section 68 (1) the brandy base price is for the manufactured within burning law or made as within the burning right increases force spirits at distilleries with an annual production of more than 300 hectolitre ethyl alcohol (operation surcharge). The operation supplement is for generating up to 100 hectolitres of alcohol 15 hundred parts, about 100 to 200 hectolitres of alcohol 10 hundred parts, over 200 up to 300 hectolitre ethyl alcohol 5 percentages of the brandy base price.
(2) the annual production exceeding 300 hectolitre ethyl alcohol, so transfer money may be paid for the additional amount only to the extent, transfer money for the total year production, resultant exceeds the acquisition money calculated in accordance with paragraph 1 for 300 hectolitre ethyl alcohol.
§ 69 instead of operation surcharge according to § 68 1 compensation distilleries (§ 57), owner of fabric get operation will be increased by 100 hundred parts, (article 36) and shutter small distilleries (section 34) with an annual production of more than 4 hl A one 2 the other closure small distilleries operation surcharge by 30 hundred parts, 3. an Obstgemeinschaftsbrennereien within the production boundary referred to in § 37 para 2 operation surcharge by 80 hundred parts of the brandy base price. A Jahresbrennrecht deviating from the regular burning law reduced or increased the penalty to double the amount of the base price changes arising as a result.
Article 70 - § 71 - prints and surcharges in specific conditions of article 72 (1) are the raw material costs for the production of hectolitres of alcohol from maize, Triticale, rye, wheat, buckwheat, oats and barley lower than that calculated according to section 65, a corresponding deduction is set, it being understood that the said raw materials are even won. While the raw material extraction can be set according to the cheapest grain type. The trigger is not set for distilleries that from potatoes and also spirits produce spirits within its burning right to the processing of potatoes and cereal Triticale or other grains to the percentage referred to in section 65 of Jahresbrennrechts.
(2) the Federal monopoly Administration may impose special deductions when processing other than fresh starch potatoes or grain grade. This also applies to potato brandy distilleries produce inside their burning right for the processing of cereals. The Federal monopoly Administration can determine the acquisition price for spirits from substances other than potatoes and grain within the meaning of paragraph 1 sentence 1 according to commercial principles.
(3) firewall, hl, produced A from fabrics referred to in section 27, with the exception of wine, stone fruit, berries, gentian roots and Topinamburs, by severance distilleries, fabric owners and closure small distilleries with a 4 year generation as well as for brandy from rye, wheat, buckwheat, oats or barley, which is made by severance distilleries, supplements to the basic price of the firewall are priced. You should be at least 50 and not more than 125 per cent of the basic price, which is set in a 100% Jahresbrennrecht or would set. Surcharges are set for the same brandy manufactured considered in Obstgemeinschaftsbrennereien within the burn right.
Article 72a (dropped out) § 72 b
(1) the Federal monopoly Administration can transfer prices for spirits to up to 10 per cent from the year 2006-07 by up to 5 per cent cut, as far as they exceed the average selling price of the Federal monopoly Administration for spirits for drinking purposes in the previous year of operation and the reduction is required in accordance with the budgetary resources available. She can differentiate in the distillery group, the Jahresbrennrecht and the raw material in the percentage.
(2) (dropped out) (3) identified according to paragraphs 65 to 72 acquisition prices for spirits produced in distilleries under common usage by staff or under sharing parts or equipment will be reduced to 5 per cent.
(4) (dropped out) section 73 for firewall, which is delivered through a thickness determined by the Federal monopoly Office or characterised by special purity, supplements to the basic price of the firewall and firewall, which is delivered at a thickness determined by the Federal monopoly Office or has significant contamination, can be set prints from the brandy base price.
-Increased takeover price section 73a - excess fire 74 for the manufactured outside burning law or outside of burning law made applicable firewall deductions are set by the brandy base price, which at least 20 hundred parts of the brandy base price should be at least 10 hundred parts for brandy from other distilleries on alcohol from Obstbrennereien.
-Payment of transfer money § 75 the Federal monopoly administration is committed to paying the spirits taking over money, once established, that the owner of the distillery the him is fulfilled according to § 61 para 1 and 2 whether obligations. Defects for which the distillery owner can be taken according to § 61 para 3 entitled, arise so the payment of transfer money can be suspended until to accomplish wholly or in part. The acquisition money is off by end of the second week after the day of clearance to interest, provided that the loading of the finished off spirits through to assign to the distillery owner guilt over the second after the clearance following business day is delayed, with six per cent. In the latter case, the commitment to the interest rate of acquisition money begins at the end of the second week after the day of shipment.
Eighth section are relief from the delivery, firewall supplement section 76 (1) of the delivery obligation except 1 Firewall designated substances have been used for its production only in section 27, 2. firewall, which has been established in a severance Distillery, 3. brandy which no. 2 has been established with designated substances made in section 21, 4. spirits from beer and residues of beer making, 5. firewall, which according to article 58, paragraph 1, sentence 2 or section 58a, paragraph 1 of the delivery obligation is excluded.
(2) delivery free spirits, excluded such from gentian roots, berries, stone fruits, wine or in paragraph 1 No. 3 and 4 listed substances by the Federal monopoly administration applied, if he 1 from a severance distillery (§ 57) within their monopoly beneficiaries production boundary, 2 (dropped out) 3 from an Obstgemeinschaftsbrennerei within the production boundary referred to in § 37 para 2 comes or 4 by a fabric owner (section 36) within its monopoly beneficiaries production limit has been established.
5. (dropped out) sentence 1 does not apply to spirits from an Obstgemeinschaftsbrennerei, which was produced from residues involved in wine production or the processing of fruit. The acquisition requires that the distillery owner logs on the firewall before making the competent principal Customs Office. sections 59 to 61 shall apply mutatis mutandis.
(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 in Germany pursuant to article 182 paragraph 4 sentence 2 letter c and e of Regulation (EC) No 1234/2007 of of the Council 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (the single CMO, regulation OJ L 299 of November 16, 2007, p. 1), most recently by Regulation (EC) No. 261 / 2012 (OJ L 94 of the 30.3.2012, p. 38) has been amended is amended, for severance distilleries, Obstgemeinschaftsbrennereien and fabric owner by way of derogation from paragraph 2 delivery enabled production volumes decreasing during the period from 1 January 2014 to 31 December 2017 to set in number 1, 3 and 4. Delivery-enabled production volumes are to be set before the beginning of each year of operation, if necessary, to adapt and to publish in the Federal Gazette by the Federal monopoly administration.
Section 59 applies paragraph 77 on the determination of the amount of alcohol. Exceptions can be approved by the implementing provisions.
sections 78 to 80 - § 81 (dropped out) Article 82 (dropped out) section 82a (dropped out) ninth section liquor recovery and spirits trade of first title firewall utilization by the Federal monopoly Administration I. General provisions § 83 - § 84 brandy, the Federal monopoly Administration takes over and exploited, is subject to the liquor tax according to § 130. The firewall considered located in the brandy camp of the Federal monopoly administration declined.
§ 85 - § 86 (dropped out) II. exploitation of the raw distillate section 87 (repealed) § 88 the Federal monopoly administration exploited the acquired alcohol according to commercial principles.
§ 89 (dropped out) sections 90 to 92 - § 93 - sections 94 to 98 - second title firewall utilization by other than the Federal monopoly administration and brandy trade § 99 (repealed) article 99a - § 99 b (dropped out) § 100 - § 101 (dropped out) sections 102 to 105 - - export - spirits trade section 106 brandy to drinking purposes and spirits may not at a price offered, be traded or purchased, which is lower than the set of rules according to article 131, paragraph 1 which on the day of the offer, , Trade or purchase applies. Sentence 1 shall apply even if costs (for example cleaning costs) will be charged.
§ 107 - tenth section special rules of § 108 calculation for shortening of liquor tax (1) is been shortened liquor tax this, that a burning device is unauthorized has been put into operation, is shortened liquor tax calculated according to the amount of alcohol that previous three months won the time of discovery of the burning device in constant operation during the, if not, it is determined that the burning device in a greater or a lesser extent has been used.
(2) liquor tax this been shortened, that firewall-containing fumes or firewall have been illegally derived or taken from or that the response of the measuring device that is intentionally disturbed or an inaccurate, too low display gauge in knowledge of their falsity has been is use, the shortened liquor tax in such a way is calculated, that for the previous before the time of the discovery three months the continuous inventory of the derivation , Collection, disorder or further use is assumed if not determined that the shortening has spread on a different period or a different amount.
§ 109 incidental provisions to the administrative act if the law permits the granting of monopoly legal privileges or concessions, can the Federal monopoly administration meet special incidental provisions of the kind referred to in paragraph 120 of the tax code.
Article 110 (1) If several persons for the monopoly income are liable, they are liable as joint and several debtors.
(2) rights of third parties on brandy, which is to deliver the Federal monopoly administration or because of that even the Federal monopoly Administration on payment of liquor sales money or firewall impact claims, can be made as far as valid as this affect the claims of the Federal monopoly administration. Such liquor shall be liable without regard to the rights be covered third party for which it dormant claims of the Federal monopoly administration he can, as long as the claims are not satisfied, by the Federal monopoly administration or financial authorities fitting.
§ 110a - § 110b - section 111 limitation, interest, late payment surcharges (1) the rules applicable to excise duty and excise tax payments of articles 169 to 171, 228 to 240 of the tax code are for claims for payment or reimbursement of spirits acquisition money shall apply mutatis mutandis. The refund claims shall expire in ten years, if the spirits taking over money was surreptitiously. Claims for payment by brandy acquisition money be remunerated solely according to article 75, paragraph 1.
(2) a person who has surreptitiously spirits acquisition money for the benefit of any third party, is liable for the repayment.
Request § 112 costs (1) which can Federal monopoly administration and with the execution of this Act authorized financial authorities and other authorities for a special use or charge performance (pay office action) and the reimbursement of expenses.
(2) a special use or services within the meaning of paragraph 1 exists in particular in 1 acts outside of the official site or the official square as well as outside these hours unless it is measures of fiscal supervision;
Acts that lead to a service difficulty because her application should be made at a certain time.
3. acts which are led by more than three liquor inspections within one month;
4. investigations of goods when they are prompted by an application for granting a monopoly or control remuneration or other benefit or if investigations officio specifications and objections of the designated prove incorrect or unfounded, or if the goods do not comply with the requirements;
5. official surveillance and accompaniments by means of transport or goods;
6 typing (production of documents, transcripts and photocopies) are carried out on request.
(3) paragraph 3 and 4 of the tax code shall apply mutatis mutandis § 178.
Enforcement of § 113 - § 114 (1) claims the Federal monopoly administration, which derive from the sale of spirits or otherwise under this Act, be enforced as taxes.
(2) Monopolrechtliche orders are enforced by the main customs offices. The paragraphs 328 to 335 of the tax code for appropriate application.
-Methyl alcohol § 115 - yeast section 116 - § 117 - expenses for welfare and economic purposes of § 118 - Article 118a - eleventh section of criminal law and penalty provisions article 119 – paragraph 120 - § 121 – article 122-123 section - § 124 - rude is § 125 - § 126 monopoly offence (1) Monopolpflichtiger or in performance of the Affairs of a Monopolpflichtigen who intentionally or negligently spirits outside the monopoly operation without the permission according to § 29 cleans 1, 2. application or a display according to § 45 not complete , reimbursed incorrectly or not in a timely manner, 3. contrary to § 46 touted devices or instructions to the non-commercial manufacture or purification of spirits or instructions for the production of such devices, offered or sold, 3a.
contrary to article 58, paragraph 1, sentence 1 Firewall at the Federal monopoly Administration not or not fully delivers 4 (dropped out) 5 violates article uses 99 b set 1 Firewall from non-agricultural raw materials, 6 against a provision of section 106 of the brandy trade is contrary, 7 one official closure, an other official security measure or one of those parts of the equipment, vessels, pipes, or measuring devices of the distillery, which alcohol-rich vapours or brandy can be derived or taken from , without injured or 8 9 a circulation that is contrary to measuring devices, the following incorrect display is known by him, further use or taking actions that are likely to interfere with the proper display of the measuring devices, which is added to an administrative act according to § 109 or an administrative act for purposes of official supervision (sections 43 to 51 b).
(2) any person is also, who intentionally or negligently operations, after a decree to this Act are subject to a booking, not or incorrectly recorded in fact or can be achieved and enables to obtain an excessively high spirits taking over money.
(3) the offence can be punished with a fine up to five thousand euros, if the action not punishable according to section 378 of the tax code.
Section 127 - section 128 (1) which are regulations of the tax code, with the exception of article 386, par. 2 and §§ 399 to 401, tax offences criminal proceedings for a crime that is targeted and violated no criminal tax law, apply mutatis mutandis under false pretences monopoly legally significant facts on obtaining financial benefits for that.
(2) the section 409-412 of the tax code shall apply for penalty procedures the monopoly offence due to.
(3) the pursuit of monopoly offence according to § 126 section 2 is limited to five years.
§ 129 - § 129a - second part liquor tax section 1 General provisions article 130 tax jurisdiction, tax object (1) firewalls and firewall-containing products (products) are subject to in the control area of the liquor tax. Tax area is the area of the Federal Republic of Germany without the territory of Büsingen and the island of Heligoland. The liquor tax is a consumption tax in the sense of the tax code.
(2) liquor within the meaning of paragraph 1 are goods 1 heading 2207 and 2208 of the combined nomenclature with an alcohol content of 1.2%, 2. the positions of 2204, 2205 and 2206 of the combined nomenclature with an alcohol content of 22% by volume.
(3) the classification as spirits referred to in paragraph 2 does not preclude that this solved, contains solids, also partly in the liquid.
(4) Branntweinhaltige goods in the sense of paragraph 1 are alcoholic goods other than those of Chapter 22 of the combined nomenclature, that are manufactured using firewall or contain spirits and their alcohol content is higher than 1.2% by volume, not liquid goods as 1% by mass for liquid goods.
(5) combined nomenclature in the spirit of this law is the nomenclature referred to in article 1 of Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the common customs tariff (OJ L 256 of the 7.9.1987, S. 1, L 341 of the 3.12.1987, p. 38, L 378 of the 31.12.1987, p. 120, L 130 of the 26.5.1988, p. 42) in force on October 19, 1992, and up to this point for the implementation of Regulation (EEC) No 2658/87 adopted legislation.
(6) the Federal Ministry of finance is empowered by regulation 1 to determine the date of the applicable under paragraph 5 version of the combined nomenclature and as a result of the changed nomenclature to adapt the wording of the law, as far as this tax changes do not surrender, arrange 2 to secure the tax revenue and the simplification of procedures, that burning wine with an alcohol content of no more than 22% by volume , which is included in a tax warehouse with a distillery, is treated to his intended processing such as brandy.
§ 131 tax rate (1) the tax is calculated according to the amount of alcohol contained in the product. She is 1 303 EUR for a hectolitre of pure alcohol (hl-A), measured at a temperature of 20 degrees Celsius, as the rule set.
(2) the tax is reduced for firewall, 1 in a severance distillery (§ 57) or a fabric owner (section 36) within a monopoly beneficiaries production boundary is obtained that is won 1 022 euros per hectolitre A, 2nd in a closure small distillery (section 34) with an annual production up to 4 hl A compensation allowed in a severance distillery tax-free high yield, 730 euros per hectolitre A.
The tax reductions are limited to the producers and assume that the distillery is legally and economically independent of any other distillery and no licensee. The reduced tax rate applies to brandy, who comes from outside the tax area this small distillery with an annual production up to 5 hl A number 2.
(3) the Federal Ministry of Finance shall be empowered by regulation 1 to maintain the uniformity of taxation to adopt rules for paragraphs 1 and 2, burn 2. severance pay Brenner and fabric owner of the discount under severance, to exclude when this severance pay firewall in areas outside the tax area spend or you can spend 3 equal tax treatment for under settlement or closing small distilleries with an annual production up to 4 hl A mined brandy if you change the permitted tax-free yields of above reduced the tax rate referred to in paragraph 2 to adjust number 2.
Section 132 other definitions for the purpose of this law is or are 1 System directive: Directive 2008/118/EC of the Council of 16 December 2008 concerning the General excise duty and repealing Directive 92/12/EEC (OJ L 9 of the 14.1.2009, p. 12) in the currently valid version.
2. procedure of suspension: tax monitored process, during which the production, processing, processing or storage in tax warehouses and the transport of products be tax-free;
3. tax free transport: a process of suspension nor a customs suspensive procedure (article 145 paragraph 2);
4. excise territory of the European Community: the area in which the system policy applies;
5. other Member States: the excise area of the European Community without the control area;
6 third territories: the areas which lie outside the excise area of the European Community, but belong to the customs territory of the community;
7 third countries: the areas which lie outside the excise area of the European Community and does not belong to the customs territory of the community;
8 Community customs territory: the area referred to in article 3 of the customs code;
9. place of the import of a) at the entrance of third countries the place where the products during their transfer are in the release for free circulation pursuant to article 79 of the customs code, b) at the entrance of third territories of the place where the products by analogy with application of article are 40 of the customs code to frames;
Customs code: Regulation (EEC) No 2913/92 of 12 October 1992 establishing the customs code (OJ L 302 of the 19.10.1992, p. 1, L 79 of the 1.4.1993, p. 84, L 97 of the 18.4.1996, p. 38), most recently by Regulation (EC) No. 1791/2006 (OJ OJ L 363 of 20.12.2006, p. 1) has been modified;
11 persons: natural and legal persons and associations of persons without legal personality.
Section 2 suspension of excise and taxation § 133 tax warehouse are (1) tax warehouse locations, at or from which manufactured products under duty-suspension arrangements, edited (also cleaned) or processed, stored, received or shipped may. The reduction of the alcohol on Distilation is considered manufacturing.
(2) spirits may be obtained in one part of a tax warehouse (closure distillery) furnished with the participation of official closure securely.
(3) the Federal Ministry of finance is authorised to determine which rooms, areas, equipment, and operating parts belong to the tax warehouse, to lay down rules for closing distilleries and alcohol acquisition 2. by regulation to secure the tax revenue, as well as to maintain the uniformity of taxation 1.
Section 134 tax warehouse keepers (1) tax warehouse keepers are people who operate one or more tax warehouse. You need a permit. Permission is granted on request subject to revocation persons whose tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. Are signs for a risk of tax the permission a security in the amount of the tax value of the amount of pure alcohol is dependent on which expected to Undenatured tax free circulation is transformed into an annual average in 1.5 months. The tax value is set according to the rule set (§ 131 paragraph 1) measure. Under the official with shutter control bearings, permission is granted only when these are lock securely established.
(2) the permit shall be revoked if one of the set is no longer met 3 and 6 conditions laid down in paragraph 1 or a requested security is not provided. The permit may be revoked if a paid security is no longer enough. The permission required under paragraph 1 applies to persons who on 1 June 1998 were holder of lock distillery and in her win only firewall under duty-suspension arrangements and clean, as subject to revocation.
(3) the Federal Ministry of finance is empowered by regulation 1 to secure the tax revenue, as well as to maintain the uniformity of taxation of a) the permission - and tax warehousing including the security deposit rules and in particular to prescribe in the permit certain actions to admit and to establish closer, b) a minimum throughput and a minimum storage period be provided, c) danger of tax considerations to require security up to the amount of the tax value of the actual stock or to take the tax warehouse under official wraps , d) guideline values for storage and processing loss set to demand explanations of the tax warehouse owner thereof and to arrange that for any loss exceeding the guideline values irrefutably is suspected, a transfer tax free circulation occurred with regard to these quantities, e) to specify that products than in the tax warehouse are manufactured, if applicable (forced attack) in a proceeding provided economically not on the production of products , and for this purpose the procedure to determine 2. to facilitate the production of ready-to-drink Obstbranntweine in economic need to admit that Brandy (brandy made of fruit fabrics, excluding grape wine), which demonstrably under the severance package was created, can be included in a tax warehouse, whose Inhaber regularly operates an Obstverschlussbrennerei, and that an equal amount of alcohol shortened by 1 per cent in on brandy tax-free into free circulation cannot be convicted for these spirits , as well as to arrange the necessary fiscal safeguards.
§ 135 registered registered receiver (1) recipients are persons who may receive products under duty suspension 1 not only occasionally or 2nd in individual cases in their farms in the control area for commercial purposes if the products from a tax warehouse in another Member State or from a place of importation into another Member State were shipped. The reception is equivalent to the reception for commercial purposes by bodies governed by public law.
(2) registered receivers require a permit. It is granted persons on request subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. In the cases of paragraph 1 No. 1 depends on that security in the amount is being done during a month tax permission. In the cases of paragraph 1, number 2 is the permission a security in the amount of tax arising in individual cases depending on, as well as to a certain amount, a single consignor and a specified period to limit. The first half-sentence conditions of sets 2, 3 and 4 do not apply to permission, which is granted to an institution of under public law.
(3) the permit shall be revoked if one of the set is no longer fulfilled 2 conditions laid down in paragraph 2 or a paid security is no longer enough.
(4) the Federal Ministry of finance is authorised to adopt rules to the paragraphs 1 to 3, particularly the procedure of the permit and safety performance, by regulation.
Section 136 registered registered consignor (1) shipper are persons, who must send products from the place of imports under duty-suspension arrangements.
(2) registered consignor shall require a permit. It is granted persons on request subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. Permission depends on that security has been done under article 140, paragraph 2 for transport after article 140, paragraph 1 No. 1.
(3) the permit shall be revoked if one of the set is no longer fulfilled 2 conditions laid down in paragraph 2 or a paid security is no longer enough.
(4) the Federal Ministry of finance is authorised to provide rules to the paragraphs 1 to 3, particularly to the procedure of the permit and the security power to enact and thereby to prevent tax abuse, and to secure the tax revenue by regulation only to allow the shipment from the place of importation, if do not preclude the tax issues.
§ 137 foreign troops and their civilian Entourage in the sense of article 1 of the agreement of 19 June 1951 between the parties of the North Atlantic Treaty on the status of their forces are beneficiaries (1) beneficiary, which may receive products under duty-suspension arrangements in the tax area, subject to paragraph 2 1 (BGBl. 1961 II p. 1183, 1190) in the currently valid version (NATO status);
2. in the Federal Republic of Germany international military headquarters set up pursuant to article 1 of the Protocol relating to the status of international military headquarters built on the basis of the North Atlantic Treaty by August 28, 1952 (BGBl. 1969 II S. 2000) in the currently valid version (Headquarters Protocol), as well as referred to in article 1 of the agreement of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of allied powers , Europe, about the conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II S. 1997, 2009) in the currently valid version (supplementary agreements);
3. make the United States of America or any other of the United States referred to Governments in the Federal Republic of Germany according to the agreement between the Federal Republic of Germany and the United States of America by October 15, 1954, about the tax benefits to be granted by the Federal Republic for those of spending paid United States in the interest of the common defence (BGBl. 1955 II p. 821) , 823) in the currently valid version.
4. diplomatic missions and consular posts;
5. the international institutions provided for in international conventions.
(2) a reception under tax suspension is possible only if the conditions for the tax exemption in the case of paragraph 1 stationed the status of their forces in the Federal Republic of Germany concerning foreign troops 1 number 1 of article XI of the NATO troop Statute and articles 65 to 67 of the supplementary agreement of August 3, 1959, to the agreement of 19 June 1951 between the parties to the North Atlantic Treaty (BGBl. 1961 II p. 1183) , 1218) in the currently valid version for the foreign forces and their civilian Entourage;
in the case of paragraph 1, paragraph 2 of article XI of the NATO troop Statute and article 15 of the supplementary agreement for that in the Federal Republic of Germany established international military headquarters;
3. in the case of paragraph 1 No. 3 according to article III paragraph 2 and articles IV and VI of the referred to in paragraph 1 number 3 of referred to agreement by October 15, 1954, for the authorities of the United States of America or any other of the United States Governments in the Federal Republic of Germany;
4. in the case of paragraph 1 number 4 in form of reciprocity for the diplomatic missions and consular posts;
5. in the case of paragraph 1, number 5 under the International Convention for the international institutions and an exemption certificate (article 13 of the directive of the system) are available.
(3) the Federal Ministry of finance is authorised to regulate the procedure for receiving under tax suspension with certificate of exemption for beneficiaries by Regulation pursuant to paragraph 1 and to allow other appropriate documents to the simplification of procedures for movements under suspension of excise tax area instead of a certificate of exemption.
§ 138 promotions apply promotions (General) (1) as far as this Act or in the regulations implementing no exceptions are provided, only then as carried out under duty-suspension arrangements, if they are made with an electronic administrative document referred to in article 21 of the system policy.
(2) movements under suspension of excise to beneficiaries in the sense of article 12 paragraph 1 of the system policy requires an exemption certificate in addition. This applies to movements under suspension of excise to beneficiaries (article 137), as far as no other documents instead of the certificate of exemption have been admitted according to article 137, paragraph 3.
(3) the Federal Ministry of finance is authorised to regulate the procedures of transport under suspension according to articles 21 to 31 of the system directive and implementing regulations as well as the procedure of delivery of the electronic administrative document and the necessary exchange of data by regulation and by way of derogation to determine the procedure of paragraph 1.
Promotions in the tax area can section 139 (1) products under duty-suspension arrangements, through third countries or third territories, be transported from tax warehouses in the area of tax or of registered shippers from the place of entry into the control area 1 in other tax warehouse, 2. holdings of users (article 153 paragraph 1) or 3 to beneficiary (section 137) in the tax area.
(2) if tax concerns appear to be jeopardised, the shipper or the registered consignor tax warehouse holder has to provide security for the transport. The main customs office may allow on request, that the security is provided by the owner, the carrier or the recipient of products.
(3) the products are immediately 1 of the tax warehouse keepers in his tax warehouse or 2nd from the user (§ 153 paragraph 1) in its operation to include or to take 3 of the beneficiary (article 137).
(4) in the cases of paragraph 1 begins transport under suspension when the products have been left the tax warehouse or placed in free circulation at the place of importation and ends with the capture or taking over.
(5) the Federal Ministry of finance is authorised to adopt rules to the paragraphs 1 to 4, in particular to the safety performance, by Legislative Decree 1 to secure the tax revenue and to maintain the uniformity of taxation, 2nd to the simplification of procedures to admit that products which have taken tax warehousekeeper or user-owned, apply as recorded in their tax warehouse or their operation, as far as tax matters are not affected thereby.
§ May 140 promotions from other, in others or via other Member States (1) products under duty-suspension arrangements, through third countries or third territories, carried 1 out of tax warehouses in the tax area or by registered shippers from the place of importation in the tax area a) in tax warehouse, b) in holdings of registered recipients, or c) to beneficiaries in the sense of article 12 paragraph 1 of the system policy in other Member States;
2. of tax warehouses in other Member States or from registered senders from the place of dispatch to other Member States a) in tax warehouse, b) in holdings of registered recipients, or c) to beneficiary (section 137) in the tax area.
3. through the control area.
(2) in the cases of paragraph 1 No. 1 has the tax warehousekeeper as consignor or he registered consignor security to provide. The security must be valid in all Member States. The main customs office may allow on request, that the security is provided by the owner, the carrier or the recipient of products.
(3) the procedure of suspension under security deposit is also apply when products for tax warehouses in the tax area or beneficiaries (article 137) are determined in the tax area, be transported via another Member State.
(4) the products are 1 of the tax warehousekeeper of issuing tax warehouse, 2nd by the registered consignor or 3rd from the receiver immediately, if this has gained possession of the products in the control area, to carry out the tax area in the other Member State, take the 4th from the tax warehousekeeper of receiving tax bearing in his steering bearings or 5 by the registered recipient in its operation in the control area or to take 6 of the beneficiary (article 137).
(5) in the cases of paragraph 1, number 1 starts the transport under suspension of excise when the products have been left the tax warehouse or placed in free circulation at the place of importation. In the cases of paragraph 1, number 2 in conjunction with paragraph 4 ends with recording or taking over transport under suspension of excise.
(6) the Federal Ministry of finance is authorized by regulation to secure the tax revenue to legislate to paragraphs 1 to 4, in particular to the safety performance; While it may 1 to the simplification of procedures allowing, that products, the tax warehousekeeper or registered recipient in possession took, as recorded in their tax warehouse or their operation shall apply insofar as tax matters are not affected as a result;
2. for held frequent and regular movements of products in a process of suspension between the territories of two or more Member States, provide simplification through bilateral agreements with the Member States concerned.
Section 141 must export (1) products under duty-suspension arrangements, through third countries or third territories, from tax warehouses in the tax area or promoted by registered shippers from the place of entry into the control area to a place the products, leave on which the excise territory of the European Community.
(2) the tax warehousekeeper, the registered consignor or the receiver when it acquired possession of the products in the tax area, has run the products immediately.
(3) in the cases of paragraph 1, transport under suspension begins if the products have been left the tax warehouse or placed in free circulation at the place of importation. Carriage under tax suspension ends when the products left the excise territory of the European Community.
(4) § 139 paragraph 2 and 5 applies to of the rules of procedure, the security deposit and the approval of procedural simplifications direct exports from the control area, for the export of other Member States article 140, paragraph 2 and 6.
§ 142 irregularities during transport (1) as irregularity an occurring during carriage under tax suspension except in cases regulated in section 143, paragraph 3, due to the transport or part of the transport can be terminated properly is.
(2) irregularities occur during a transport of products according to the paragraphs 139 to 141 in the tax area, the products be removed as far as the procedure of suspension.
(3) is during transport under suspension from a tax warehouse in another Member State or from a place of importation in another Member State in the tax area found that an irregularity has occurred and can not determine are, where the irregularity has occurred, shall be deemed in the tax area and at the time of the finding occurred.
(4) have been promoted products under duty-suspension arrangements from the control area in another Member State (article 140, paragraph 1 number 1, article 141, paragraph 1) and, the irregularity pursuant to paragraph 1, as occurred in the tax field to the date of commencement of carriage, shall be unless arrived to their destination without that an irregularity has been detected during transport, the shipper sufficient proof within a period of four months after the start of the promotion , products 1 at the place of destination have arrived, and terminated the carriage or 2 due to an irregularity occurred outside the control area is not at the place of destination have arrived.
The person who has done for transport security (article 140, paragraph 2 and article 141, paragraph 4) had no knowledge of that products not at their destination have arrived, and she did even not aware of it, she has the opportunity to lead evidence pursuant to sentence 1 within a period of one month from delivery of this information by the Hauptzollamt.
(5) is found in the cases of paragraphs 3 and 4 before expiry of a period of three years from the day when the carriage has started, that is the irregularity in another Member State entered and the tax in that Member State is evidence collected, the tax paid in the tax area on request will be returned.
(6) paragraphs 1 to 5 apply in article 140, paragraph 3 referred to cases according to.
(7) the Federal Ministry of finance is authorised to adopt rules to the paragraphs 2 to 6 by regulation to maintain the uniformity of taxation.
§ 143 tax origin, liable to pay tax (1) the tax arises at the time of the transfer of products in the tax free movement, unless unless it joins a tax exemption.
(2) products be transferred tax free circulation: 1 the removal of the tax warehouse, unless it joins another procedure of suspension; the consumption in the tax warehouse shall be equivalent to a removal, 2. manufacturing or cleaning without permission in accordance with section 134, 3. the cleaning of products outside of the tax warehouse without permission for their production, a tax incentive is provided according to § 152 paragraph 1, 4 the removal from the process of suspension when recording in the establishment of the registered recipient, 5 an irregularity according to § 142 during transport under duty-suspension arrangements.
(3) the tax does not arise if she destroyed products due to their nature or as a result of unforeseen events or force majeure or irretrievably lost. Products are considered completely destroyed or irretrievably lost when they can no longer be used as such. The complete destruction and the irretrievable loss of the products are sufficient to prove.
(4) the tax arises also when spirits, in particular spirits is made outside of the tax warehouse for commercial purposes and used alcohol before or not completely was taxed under section 131. However, the tax does not arise if the untaxed amount of alcohol from the use of other alcoholic products comes and does not exceed 1% of the total amount of alcohol. In other cases, the tax to the proven history of liquor tax decreases.
(5) is produced spirits under compensation (§ 57), creates the control with the extraction.
(6) the tax debtor is or are number 1 of the tax warehousekeeper, in the cases of paragraph 2 1 a wrongful removal the person has taken the products or on whose behalf the products were collected, as well as any person who participated in the unlawful removal;
2. paragraph 2 No. 2 of the manufacturer, the cleaner and any person involved in the activity;
3. paragraph 2 No. 3 of the cleaner and any person involved in the activity;
4. paragraph 2 No. 4 of the registered recipient;
5. paragraph 2 number 5 of the tax warehousekeeper as the consignor or the registered consignor and in addition any other person who has provided security, the person, that removed the products from the carriage or on whose behalf, the products have been removed, and every person who was involved, and knew at the illegal extraction or reasonably should have known that the removal was unlawful.
6 participated in of paragraph 4 of the manufacturers, as well as each of the production person;
7 of paragraph 5 the person who wins the brandy.
Emitted products from a tax warehouse to persons not in possession of a valid permit to article 153, paragraph 1 are, 1. liable to pay tax is the tax referred to in paragraph are the persons in addition to the tax warehousekeeper with taking possession of the products pursuant to sentence 2 (7), several persons owe the tax, so they jointly and severally liable for the fulfilment of that debt are required.
(8) the Federal Ministry of finance is authorized by regulation to adopt provisions to paragraph 3, in particular to the requirements for the proof.
Section 144 tax registration, tax assessment, maturity (1) the tax debtor after section 143, paragraph 6, sentence 1 number 1 first alternative and number 4 have about the products for which the tax has been in a month to file a tax return no later than on the tenth day of the month following the emergence of the tax and to calculate the tax itself (tax return). The tax is due on the fifth day of the second following month tax linked. During the removal of products from a closure distillery tax free circulation, the amount of alcohol will be determined officially. The tax resulting from the removal of a tax bill issued the tax warehousekeeper. The tax is due no later than on the seventh day after the announcement of the tax assessment notice. A withdrawal without official involvement shall be equivalent to a wrongful removal.
(2) the tax debtor after section 143, paragraph 6, sentence 1 number 1 the second alternative is to immediately leave a tax registration number 2, 3, 5 and 6 and 3 have set. The tax is payable.
(3) that is fixed tax by tax assessment for brandy produced under compensation (§ 143 paragraph 5) within one week after the end of the month in which the liquor was made payable.
(4) the Federal Ministry of finance is authorized by regulation to secure the tax revenue and to maintain the uniformity of taxation to determine the details of the tax return.
Section 3 imports of products from third countries or third territories § 145 import is 1 which entrance of products from third countries or third territories in the tax area, unless (1) import unless the products are placed at the entrance in a customs suspensive procedure;
2. the withdrawal of products from a customs suspensive procedure in the tax area, unless it joins an another Customs suspensive procedure.
(2) Customs suspensive procedures are 1 at the entrance of products in the customs status as non-Community goods from third countries or third territories: a) the special procedures provided for in title III, chapters 1 to 4 of the customs code, the customs surveillance at the entrance into the customs territory of the community, b) temporary custody under Title III, Chapter 5 of the customs code, c) the proceedings in free zones or free warehouses under Title IV, Chapter 3 section 1 of the customs code , d) all in article 84 paragraph 1 letter a of the customs procedure, e) the national customs procedures in force use according to § 2 of the troop customs law of May 19, 2009 (BGBl. I p. 1090) amended and the implementing regulation;
2. in the receipt of products in the customs status as community goods from third territories in by analogy with provided under Title III, chapters 1 to 4 of the customs code special procedure of the customs surveillance at the entrance into the customs territory of the community.
Section 146 irregularities in customs suspensive procedures appear inside a customs suspensive procedures, in which products are irregularities a, article 215 of the code shall apply mutatis mutandis.
§ 147 control creation, liable to pay tax (1) the tax arises at the time of the transfer of products in the tax free movement through the import, unless unless the products transferred the suspension directly at the place of entry into a procedure or follows a tax exemption. The tax does not arise if the products under duty-suspension arrangements from the control region or another Member State via third countries or third territories in the tax area will be promoted.
(2) the tax debtor is the person who is obliged to register the products according to the customs regulations 1 or on whose behalf the products are registered, 2. any other person who participates in an illegal import.
Section 143, paragraph 7 shall apply mutatis mutandis.
(3) for the due date, the suspension of payments, termination, except termination by confiscation, as well as the subsequent random selection, the decree and the reimbursement in other cases considered under article 220 paragraph 2 the customs provisions mutatis mutandis letter b and article 239 of the customs code and the tax procedures. By way of derogation from sentence 1, the §§ 163 and 227 of the tax law remain unaffected.
(4) by way of derogation from paragraphs 1 to 3, for products in the use of force (article 145, paragraph 2 number 1) (e), the improper use of force Customs Act regulations application.
(5) the Federal Ministry of finance is authorized by regulation to adopt provisions to paragraph 3 and to regulate the taxation, insofar as this is necessary to secure the tax revenue or to adapt to the treatment in the tax area of manufactured products or because of the special conditions on the import by way of derogation from paragraph 3.
Section 4 transportation and taxation the tax free movement of other Member States § 148 acquisition by private individuals
(1) products, which acquires a private individual for their own use in other Member States in the tax free movement and promoted (private use), even in the control area are tax-free.
(2) for the assessment, whether products are determined according to paragraph 1 for personal use, are taken into account the following criteria: 1. commercial status and reasons of the owner for the possession of the products, 2. location where the products are located or the type of transport, 3. documents concerning the products, 4 quality or quantity of the products.
(3) the Federal Ministry of finance is authorized to prescribe by regulation to secure the tax revenue, what quantity of products referred to in paragraph 1 irrefutably is suspected, they are not intended for personal use of the individual.
§ 149 reference and possession for commercial purposes of (1) are products other than relative (commercial purposes), the control of recipients 1 that takes products in the tax area in reception or 2nd promoted the products withdrawn outside the tax area in reception in the tax area or carry arises the cases referred to in article 148, paragraph 1 from the tax free movement of another Member State.
Tax obligor is the recipient.
(2) products from the tax free movement of another Member State for commercial purposes enter otherwise than in the cases in the tax area, referred to in paragraph 1, the tax arises that products be held for the first time in the tax area owned or used. This does not apply if the products held in possession of 1 for another Member State intended and are transported using an accompanying document referred to in article 34 of the system policy by the tax area allowed or 2. are aboard a between the tax territory and another Member State water - or air vehicle but are not in the tax area for sale.
Liable to pay tax is, who sent the products, has owned or used.
(3) section 143, paragraph 3 shall apply accordingly.
(4) Whoever products pursuant to paragraph 1 or paragraph 2 obtain set 1, keep in possession or use will, has to show this before the main customs office and to provide security for the tax.
(5) the tax debtor has for products for which the tax arose immediately to submit a tax declaration. The tax is due no later than on the fifth day of the second following month tax linked. The main customs office may allow to the simplification of procedures at the request of that for tax debtors, the products not only occasionally relating to applied conditions applicable time limit for the submission of the tax return under the in article 135, paragraph 2, sentence 2 and 3 according to article 144, paragraph 1 and the timely submission of the tax return of the display shall be equivalent to pursuant to paragraph 4. If the procedure is not met pursuant to paragraph 4, the tax is payable. Article 135, paragraph 3 shall apply mutatis mutandis.
(6) the Federal Ministry of finance is authorised to adopt measures to paragraphs 1, 2, 4 and 5, in particular the taxation procedure and the Security Ordinance for the protection of tax revenue.
§ 150 operates mail order (1) mail order, who carry products from the tax free market of the Member State where he has his headquarters, provides to individuals in other Member States and carries out the shipment of the goods to the purchaser itself, or by any other makes (mail order). All purchasers who do not identify themselves compared with the catalogers as buyer, whose intra-community acquired are subject to the provisions of the law on turnover tax of the value added tax apply as individuals.
(2) products delivered through a mail order based in another Member State in the tax area, creates the control with the delivery to the individual in the tax area.
(3) section 143, paragraph 3 shall apply accordingly.
(4) a person who wants to deliver products in the tax area as catalogers, has to show this before, and to appoint a resident of the tax area as representative. The display and the naming must be done against the main Customs Office competent person responsible for the. The Commissioner requires a permit. It is granted persons subject to the revocation tax reliability no concern and which, as far as them according to the commercial code or the tax code are required - cause duly commercial books and in time draw up annual accounts. The trustee is required to keep a record of the delivery of the mail order company in the tax area, viewing the main customs office before each shipment stating the relevant characteristics to the taxation and to provide security for the resulting tax.
(5) the tax debtor is the Commissioner. He has for products for which the tax arose immediately to submit a tax declaration. The tax is due no later than on the fifth day of the second following month tax linked. Products are not only occasionally delivered mail order, the main Customs Office at the request of the Ombudsman may admit to the simplification of procedures, that which will be applied according to article 144, paragraph 1, sentence 1 applicable time limit for the submission of the tax return under the condition, that security in the amount is being done during a month tax, and that the timely submission of the tax return of the display shall be equivalent to pursuant to paragraph 4. Not respected the procedure according to paragraph 4, the shipping merchant is liable to pay tax. He has to submit a tax declaration without delay. The tax is payable.
(6) the permission shall be revoked if one of the set is no longer fulfilled conditions 4 and 5 laid down in paragraph 4, or a paid security is no longer enough.
(7) a person who wants to deliver products of the tax free circulation in another Member State as a shipping merchant based in the tax area, has to show it before the competent principal Customs Office. The mail order traders has to keep a record of the products supplied and to fulfil the conditions required by the Member State for the delivery.
(8) the Federal Ministry of finance is authorised to adopt rules to paragraphs 1, 2, 4 to 7 by regulation to secure the tax revenue and to maintain the uniformity of taxation.
§ 151 irregularities during the transport of products of the tax free circulation in other Member States (1) during the transport of products under article 149, paragraph 1 and 2 or according to § 150 paragraph 2 in the area of tax irregularities occur, the control is created. This also applies during transport an irregularity has been determined in the tax area, without that the place where it was committed, can be determined.
(2) article 142, paragraph 1 shall apply mutatis mutandis.
(3) liable to pay tax is the person holding the products owned by, who has made the security according to article 149, paragraph 4 or article 150, paragraph 4, sentence 5, and in the case of section 149 (2) sentence 2. The tax debtor has the products for which the tax arose immediately to submit a tax declaration. The tax is payable.
(4) the Federal Ministry of finance is authorised to adopt rules to paragraphs 1 and 3 by regulation to secure the tax revenue and to maintain the uniformity of taxation.
Section 5 tax § 152 tax exemptions (1) products are exempt from the tax if she used commercially are 1 for the manufacture of medicinal products authorised to do so under drug law, except pure alcohol-water mixtures, 2. Undenatured for the production of vinegar, 3. denatured to produce goods that are not medicines or food, 4. denatured for heating or cleaning or other purposes which are not producing goods , 5 Undenatured for the production of flavours to the Aromatization of a) drinks with an alcohol content of no more than 1.2% by volume, b) other foods, except spirits and other alcoholic beverages, 6 Undenatured for the manufacture of chocolates with an alcohol content of no more than 8.5 litres of alcohol per 100 kilograms or other foods, except spirits and other alcoholic beverages with an alcohol content of no more than 5 litres of alcohol per 100 kilograms.
(2) products are be exempted also from the tax, if they are consumed 1 as sample within or outside of the tax warehouse to the operationally necessary tests and examinations or taken for purposes of tax or labour inspectorate, 2nd in the tax warehouse for the manufacture of beverages be used, which are not the liquor tax, 3 as a sample for a quality inspection the competent authority presented or removed at the behest of the Agency , be destroyed 4 under fiscal control, 5.
Goods are, for their production, a tax advantage is provided pursuant to paragraph 1, be placed 6th in the form of fully methylated spirits on the market.
(3) the Federal Ministry of finance is authorized by Legislative Decree 1 to secure the tax revenue and to maintain the uniformity of taxation a) provisions to adopt paragraphs 1 and 2, b) to determine the denaturant and the way the denaturing and to allow that in the production of goods that contain no alcohol, exceptionally from the denaturing may be waived , as far as tax issues are not endangered, c)
to arrange that liquor for the production of medicines for external use and vinegar is blight or that special monitoring measures be taken, d) to arrange that to hold are denaturant of the premises at their own expense and that of them and of the denatured alcohol free of charge samples; taken from
2. to secure the tax revenue and to prevent distortion of competition in the spirits market to order that the tax exemption for such medicines is denied, which are suitable for their presentation and texture, to be enjoyed as spirits
3. in the case of economic need tax exempt non-commercial use pursuant to paragraph 1 to admit;
4. to secure the tax revenue, and for the implementation of Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316 of the 31.10.1992, p.21, L 19 of the 27.1.1995, p. 52) in the currently valid version, in particular its article 27, to arrange that also completely denatured spirits assumed the promotion procedure according to § 138 or another monitoring procedure.
Section 153 (1) who wants to use user tax-free products in the cases of article 152, paragraph 1, requires a permit. It is granted persons subject to cancellation at the request of their fiscal reliability no concern.
(2) the permit shall be revoked if the is no longer fulfilled in paragraph 1 sentence 2 called prerequisite.
(3) the tax arises when the products contrary to the purpose laid down in the permit are used or no longer can be conveyed to this, unless it is a case of the article 143, paragraph 3. Can the whereabouts of products not be determined, as they are considered not the intended purpose of fed. The use without the prescribed denaturing is equivalent to the improper use pursuant to sentence 1. The user is liable to pay tax. He has to submit a tax declaration without delay. The tax is payable.
(4) the Federal Ministry of finance is authorized by Legislative Decree 1 to secure the tax revenue and to maintain the uniformity of taxation a) the permission to regulate usage and the tax registration procedures, b) for businesses which use spirits and operate at the same time selling and retail, to prescribe special monitoring, c) for businesses that Undenatured for tax-exempt use related firewall or use, to require the lodging of a security , d) to determine that who are not beneficiaries purposes use commercial tax-privileged alcoholic flavors or food or leave, are taxed according to paragraph 3
2nd to the Administration and a simplification of procedures) to prescribe minimum amounts for the use of products, b) to allow the use of tax exempt without General individual permits.
(c) (lapsed) § 154 tax relief in the tax area (1) demonstrably taxed products, which have been included in a tax warehouse, be at the request of the tax relieves. The tax warehousekeeper is entitled to relief.
(2) the Federal Ministry of finance is empowered to enact regulations to paragraph 1 by regulation to secure the tax revenue and to maintain the uniformity of taxation and to prescribe in particular taxation confirmation issued to the persons entitled to relief of the tax debtor's application pursuant to paragraph 1 sentence 1.
§ 155 tax relief when transporting products of the tax free circulation in other Member States (1) demonstrably taxed products, which have been promoted for commercial purposes (including mail order) in another Member State, be at the request of the tax relieves. The same applies if arrived the products to the place of destination, the carrier has been taken however due to an irregularity as liable to pay tax claims established in another Member State. It is entitled to the relief who has promoted the products in the other Member State.
(2) the relief is granted only if the relief authorized 1 provides evidence that the tax on the products in another Member State has been paid, or 2. a) pursuant to paragraph 1 sentence 1 before the dispatch of the products at the main customs office making the application and presents the products upon request, b) products with the accompanying documents referred to in article 34 the system policy promoted and c) submits a proper receipt as well as an official confirmation of the other Member State , that the products are there properly tax collected.
(3) if the place of the irregularity noted in the case of section 151 (1) sentence 2 before expiry of a period of three years after the start of the transport of the products and it is located in another Member State, the tax imposed under section 151, paragraph 3 at the request of the tax debtor is issued or refund if he shall submit proof of payment of the tax in that Member State.
(4) the Federal Ministry of finance is authorised to regulate the discharge procedure by regulation to secure the tax revenue and to maintain the uniformity of taxation 1 to impose taxation confirmation issued to the persons entitled to relief of the tax debtor in the tax relief, to prescribe 2. Management facilitating minimum quantities and to exclude tax warehousekeeper from the procedure.
Section 6 final provisions to the second part of section 156 Tax Inspectorate (1) without prejudice to article 209, paragraph 1 and 2 of the tax code is subject to the activity of a representative according to § 150 paragraph 4 sentence 1 in the control area of the tax inspectorate.
(2) products can in section 215 of the tax code referred cases also be ensured, if an officials finds them in the tax area in quantities and circumstances, which point to a commercial purpose and for the proof fails, that 1 products in suspension proceedings or in a customs suspensive procedure are, 2nd in the tax area have been properly taxed or stand properly to the taxation or 3. According to article 149, paragraph 2, sentence 2 promoted or owned will be held.
The articles 215, 216 of the tax code for appropriate application.
(3) the Federal Ministry of finance is authorized to determine that the 1 who produce spirits outside the tax warehouse for commercial purposes, edit or process by regulation to secure the tax revenue and to maintain the uniformity of taxation, wholesale trade in spirits drive 2. outside of the tax warehouse or 3 buy on firewall, which was obtained under severance, to sign up before the opening of the operation at the main customs office and manufacturing , the editing or processing and trading records have to lead, and to do this, set the details.
Section 157 business statistics (1) subject to the Federal Ministry of finance the main customs offices for statistical purposes to make surveys and report the results of the Federal Statistical Office for evaluation.
(2) the federal tax authorities can submit already prepared data the Federal Statistical Office for presentation and publication for general purposes.
§ 158 offences any person in the sense of § 381 para 1 No. 1 of the tax code is, who intentionally or recklessly not or not timely takes on 1 contrary to section 139, paragraph 3, article 140, paragraph 4, or article 141, paragraph 2 products, does not or not timely, not or not timely or not or not timely runs or 2. contrary to article 149, paragraph 4 or § 150, paragraph 4, sentence 1 and 5 or paragraph 7 a display not or not timely reimbursed set 1.
§ 159 special appropriations the Federal Ministry of finance is authorized by Legislative Decree 1 in implementing international agreements a) for the purpose of the implementation of the aa) a force as well as their civilian Entourage or the members of a force or their civilian Entourage and the relatives of these people under article XI of the NATO troop Statute and articles 65 to 67 of the supplementary agreement, bb) pursuant to article XI of the NATO troop Statute and article 15 of the supplementary agreement or cc) articles III through VI of in article 137, paragraph 1 Number 3 of referred to agreement by October 15, 1954 granted tax relief provisions, in particular about how to adopt, b) products intended for use by diplomatic missions and consular posts, by whose members including the family members living in the household, as well as by other beneficiaries, to get rid of the tax or to pay for a paid tax and to adopt the necessary measures, c) exemptions , which are envisaged by international conventions to international organisations and their members to regulate and to determine in particular the procedure of tax, d) to arrange for the protection of tax revenue that the tax is created when an abuse of exemptions granted under points a to c for all involved;
in the case of the customs import tax exemption for products, as far as this not inappropriate tax advantages arise to arrange under the conditions, under which it under Regulation (EC) No. 1186/2009 of 16 November 2009 on the Community system of reliefs from customs duty (OJ L 324, December 10, 2009, p. 23) amended and another from the European Community or the European Union adopted legislation are exempted from customs, and to adopt the necessary rules of procedure and to arrange to secure the tax revenue that the tax is created when an abuse for all involved;
3. to carry out a) article 35 of the system policy the procedure for the transport of products of tax free movement by another Member State using the accompanying document referred to in article 34 of the system directive and the implementing regulations in the applicable versions closer to regulate and to provide that a control method other than simplified procedure can be admitted through bilateral agreements with the Member States , b) of articles 14 and 41 of the system policy products, which for direct consumption on board as ship and aircraft supplies at the crew and travelers submitted is, to get rid of the tax and to enact the necessary legislation and to arrange for the protection of tax revenue that the tax is created when an abuse for all involved;
4. to facilitate and simplify the automated procedure of taxation to determine that tax returns, tax registrations, or other data required for the taxation procedure may be communicated by data link, and in particular a) the conditions for the application of the procedure, b) the details of form, content, processing and backup of the data to be transmitted, c) the manner in which the transmission of data, d) responsibility for the receipt of the data to be transmitted , e) the cooperation obligations third parties and its liability for tax or tax benefits, which reduces processing or transmission of data due to incorrect survey, or obtained, f) the amount and the form of the necessary for this procedure special declaration obligations of the filing or taxpayer to regulate as well as g) in consultation with the Federal Ministry of the Interior instead of another safe procedure qualified electronic signature , which ensures the authenticity and the integrity of the transmitted electronic document and h) exemptions from the obligation to admit to the use of a qualified electronic signature or any other safe method referred to in g. For regulating data transmission can be referenced in the regulation on publications expert bodies; Here are the date of publication, to refer to the source of supply and a place where publishing is laid down in terms of archive secured;
5. the letter of the law to adapt to modified versions or updates of the customs code as far as this tax changes do not surrender.
6 arrange to secure the tax revenue that spirits which enters into prepackaged in the free movement of the control area, this time by control characters must be marked, and spirits, which is bottled in free circulation for commercial purposes in prepackages must be marked with its distance from the filling from operating in the same way. This can labelling and in particular the production, design, cover, mounting and the use of control characters and the control characters procedure also regulated and arranged the necessary precautionary measures. In addition, the control characters as stamps to pay the liquor tax will be determined and arranged, that related the control character in the value of the control is a control character fault in the person of the Subscriber, as well as regulations on the discharge of the guilt of the control character or the liquor tax be taken if control character returned or destroyed under the supervision of tax be made invalid or qualified increased spirits from the free movement of the control area can under the Ordinance. Thereby, the Federal Ministry of finance to the Chevron procedure can determine that spirits only in tax warehouses in prepackages shall be filled and charge for returned, destroyed or made invalid control characters.
Part three transitional and final provisions § 160 this law in force until March 31, 2010 amended until December 31, 2010 is on transitional provisions to the second part (1) for carriage under duty-suspension arrangements, which have been started before January 1, 2011, unless transportations have been opened with an electronic administrative document referred to in article 20 of the directive of the system.
(2) without prejudice to section 134, paragraph 2, sentence 3 the permits granted before 1st April 2010 and approvals revocable until December 31, 2010 shall continue to apply.
-Special and transfer schemes for the area referred to in article 3 of the Unification Treaty article 161 (1) to (6) (dropped out) (7) articles 36 and 57 do not apply.
(8) all regular burning rights from the time before November 7, 1955 are extinguished.
(9) (lapsed) - authorized exceptions to the provisions of the Act § 162 of the Reich Minister of which is Finance, for equity reasons to allow exceptions to the provisions of the Act.
§ 163 shall adopt the implementing provisions for this Act of the Reich Minister of finance. Thereby, binding, it can be determined what is regarded as spirits in the meaning of this Act.
Article 164 (1) in this law and its implementing provisions, subsequent contained names are synonymous with the following: "Alcohol" with "Alcohol" (ethyl alcohol, ethanol), "Amount of alcohol" with "Amount of alcohol", "Alcohol content" and "Alcohol strength" with "Alcohol", "Alcohol spindle" with "Alcoholmeter", "ethyl alcohol to size" with "brandy size".
(2) the Federal Minister of finance is authorized to arrange for the implementation of legal acts of the European communities by means of an Ordinance, that the amount of alcohol as a volume expressed in litres is referred to a temperature of 20 degrees C, and the procedure to determine how a type of alcohol, alcohol content and amount of alcohol, as well as the content of minor constituents in products which spirits tax may be subject to or are subject to, be determined and to be.
(3) the Federal Minister of finance may specify by regulation that the quantity of alcohol contained in firewall and firewall products according to the instructions of the manufacturer or dealer about the alcohol content, and the amount will be charged.
§ 165 require regulations, which are adopted on the basis of the appropriations contained in this Act, not the consent of the Federal Council.
The provisions of this Act enter into force on 1 October 1922 § 166 (1) as far as not otherwise arranged. This law occurs at the end of 31 December 2017 override.
Search Translated Laws of Germany