Brandy Monopoly Regulation

Original Language Title: Branntweinmonopolverordnung

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Brandy monopoly Regulation (BrMV) BrMV Ausfertigung date: 20.02.1998 full quotation: "brandy monopoly regulation of 20 February 1998 (BGBl. I p. 383), most recently by article 6 of the law of 25 July 2013 (BGBl. I S. 2722) has been changed" stand: last amended by article 6 G v. 25.7.2013 I 2722 for details on the stand number you see in the menu see remarks footnote (+++ text detection from: 4.3.1998 +++) input formula on the basis of section 178 of the Act on the spirits monopoly in the in the Federal Law Gazette Part III , Outline number 612-7, adjusted version published in conjunction with article 129 of the basic law and on the basis of article 25a par. 3 of the law on the spirits monopoly, by article 3 para 1 No. 1 of the Act of 12 July 1996 (BGBl. I p. 962) is been inserted, enacted the Federal Ministry of finance in agreement with the Federal Ministry of food, agriculture and forestry: § 1 year of operation the operating year covers the period from 1 October to 30 September of the following year. The same is true for the fiscal year of the Federal monopoly administration.

§ 2 spirits transfer money (1) the firewall acquisition money is set for the quantity of pure alcohol contained in the spirits.
(2) the Federal monopoly administration is authorized, on the recovery of überzahlter spirits acquisition funds or on the determination of deductions according to the sections 73 and 74 of the Act wholly or partially to surrender when the recovery or the fixing of the deductions would be unreasonable according to the individual case. It is furthermore authorized to dispense b paragraph 3 of the law, when the distillery owner argues that cost savings from the common use of personal or shared use by businesses or facilities one have obviously not occurred on the determination of deductions according to § 72.

§ 2a (lapsed) - section 3 (dropped out) - § 4 Federal monopoly administration which is federal monopoly administration authority to enact regulations to the interpretation and application of the law within the framework of their competence.

§ 5 official supervision, clearance (1) the Federal monopoly administration is whether the supervision of herself or on behalf powered cleaners, camps, and other establishments where liquor stored, processed or traded (monopolies), as well as the collection and management of the monopoly income is. The involvement of the customs administration shall remain unaffected.
(2) the liquor tax regulation detailed rules on the supervision of businesses that win firewall or burning or other to the manufacture or purification of spirits manufacture devices, acquire, possess or give, contains the distillery regulations, store the detailed provisions on the supervision of the enterprises that process firewall, or distribute.
(3) all customs offices may make off firewall, this power which, according to the directory of the customs administration.
(4) the period of clearance is accordingly in advance to determine the need after hearing of the owner of the business. The set clearance time can be laid for business reasons or at the request of the owner of the business. Want or the business owner can not make the clearance at the appointed time, so he has the transfer time to apply for clearance officials and, where appropriate, the Federal monopoly Administration can be notified in a timely manner.

§ 6 obligations of the owner of the business (1) the holder is obliged to prepare official acts in operation, to support free of charge to provide material needed and required for denaturing of spirits medium in suitable condition, weighing and measuring devices and lockable spaces and containers. At the request of the owner of the distillery, the Hauptzollamt, especially when brandy decreases due to change in raw material and final acceptance, the alcohol quantity determination of empty and full weighing of road tankers on a vehicle scale outside of the distillery under official supervision may admit. The firewall applies in this case up to the end of establishing official alcohol quantities as yet in the distillery located.
(2) he has to keep the leading to the plants or where the official books and documents, and always available to keep the officers entrusted with the tax inspectorate.

§ 7 official seals (1) are the official locks by applying customs locks, seals or sealing effect. As far as not dictated by the distillery regulations or arranged by the Federal monopoly Office, determines the type of closure to be applied and the number of to be locks, seals or seal the main customs office.
The Customs Administration provides 2 inch locks to the establishment of the official closure. As far as there are not exceptions, all stakeholders have to bear the costs of the purchase and maintenance of customs locks. Customs locks, which have become expendable in the long term, be withdrawn from the customs administration without having the cost will be refunded.
(3) seals and cord or wire to the establishment of official caps are supplied free of charge by the customs administration. The items required for the establishment of seal closures are to deliver by the farmer.
(4) space closure is the closure of such rooms, means of transport and containers which are customs certainly prepared after the applicable customs regulations, as well as the closure of outer packings (for example excess barrels, crates, baskets), into the barrels, bottles and jars are packed.
(5) official closures may be solved only by an official. The solution of closures is inevitable to avert an urgent danger or significant damage, and is an official not to the job, so the farmer must independently solve the closures. He has to do this, but, as far as possible, to involve a witness and also immediately notify the Customs Office.

§ 8 burning legal validity from the operating year 2006/07 the burning legal validity will be adjusted as follows: 1 from burn rights for the production of spirits from grain be burning rights for the production of spirits made from grain.
2 from burning rights for the production of potatoes and other crops as only grain spirits, burning rights are for the production of spirits from potatoes and grain.

§ 8a (dropped out) - section 9 Monopolpflichtiger Monopolpflichtiger is by the monopoly right whom obligations are imposed. These include not 1 employees of the recycling station of the Federal monopoly administration, 2. (dropped out) 3 the officials after sections 17 and 19 of the Act at carrying out these duties.

§ 10 discounts (1) the fullest benefits be revoked only on request, and only granted, if a need exists and the applicant enjoys the confidence of a competent administration. Special security measures can be arranged for the grant.
(2) as far as something else is not determined in the individual case, the authority is responsible for the withdrawal of the subsidy has granted them.
(3) benefits, which are granted, the holder of one of the official supervision of controlled operation with regard to the establishment or the operation go over when changing the successor in title of the holder.

§ 11 distillery regulations the distillery regulations (annex 1 to the basic provisions to the law on the spirits monopoly) in the Federal Law Gazette Part III, outline number system of 1 to 612-7-1, adjusted version, last amended by article 1 of the Decree of February 28, 1997 (Federal Law Gazette I p. 427), is titled "Distillery regulations (annex to the brandy monopoly Regulation)" as an appendix to this regulation on.

Article 12 entry into force, expiry this regulation enters into force on the day after the announcement.

Plant distillery regulations (annex to the brandy monopoly Regulation) (text see: BrennO 1998) footnote (+++ cf. § 11 +++)