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Tobacco tax law

Original Language Title: Tabaksteuergesetz

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Tobacco Control Act (TabStG)

Unofficial table of contents

TabStG

Date of completion: 15.07.2009

Full quote:

" Tobacco Control Act of 15 July 2009 (BGBl. I p. 1870), most recently by Article 23 of the Law of 25 July 2014 (BGBl. 1266).

Status: Last amended by Art. 23 G v. 25.7.2014 I 1266

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof: 1.4.2010 + + +) 

The G was decided by the Bundestag as Art. 1 of the G v. 15.7.2009 I 1870 with the consent of the Bundesrat. It occurs gem. Article 10 (1) of this Act entered into force on 1 April 2010. § 1 para. 9, § 2 para. 2 and 3, § 3 para. 7, § 5 para. 2, § 6 para. 4, § 7 para. 4, § 8 para. 4, § 9 para. 3, § 10 para. 3, § 11 para. 5, § 12 para. 6, § 14 para. 7, § 15 para. 7, § 16 para. 2, § 17 para. 4, § 18 para. 3, § 21 para. 5, § 22 para. 3, § 23 para. 4, § 24 Abs. 2, § 25, § 26 (4), § 28 (2), § 30 (4), § 33 (4), § 35, Section 36 (2) No. 3, § 38 (5) are in accordance with the provisions of Section 32 (5). Article 10 (3) (1) entered into force on 22.7.2009. Unofficial table of contents

Content Summary

Section 1General provisions
§ 1 Tax territory, tax subject
§ 2 Tax rate
§ 3 Base of measurement
§ 4 Other definitions
Section 2Tax suspension and taxation
§ 5 Tax Camp
§ 6 Tax warehouse owner
§ 7 Registered recipients
§ 8 Registered consigners
§ 9 Beneficiaries
§ 10 Promotions (General)
§ 11 Transport operations in the tax area
§ 12 Transport from others, to others or through other Member States
§ 13 Export
§ 14 Irregularities during transport
§ 15 Tax avoidance, tax debtor
§ 16 Packaging
§ 17 Use of tax marks, tax declaration, tax return
§ 18 Maturity
Section 3Imports of tobacco products
from third countries or third countries
§ 19 Import
§ 20 Irregularities in the non-renewal customs procedure
Section 21 Tax avoidance, tax debtor
Section 4Transport and taxation of tobacco products
Tax-free circulation of other Member States
Section 22 Acquisition by private persons
Section 23 Tobacco products of non-taxable transport of other Member States, mail order
Section 5Provisions
the retail sales package
and on small selling prices
§ 24 Package ban
Section 25 Packs in retail, unit sales
Section 26 Prohibition of the levy at the retail price
§ 27 Discounts and discounted rates
§ 28 Prohibition of the levy on retail selling price
§ 29 Play-out
Section 6Tax concessions
§ 30 Tax exemptions
Section 31 Users
Section 32 Decree, refund of the tax and the tax liability of the tax
Section 7Tax supervision,
Business Statistics, Special Appropriations
§ 33 Tax supervision
Section 34 Business Statistics
§ 35 Special appropriations
Section 8Final provisions
§ 36 Irregularities
Section 37 Illicit trade in cigarettes
§ 38 Transitional provisions

Section 1
General provisions

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§ 1 Tax subject, tax subject

(1) Tobacco products are subject to the tax area of the tobacco tax. Tax territory is the territory of the Federal Republic of Germany without the territory of Büsingen and without the island of Helgoland. The tobacco tax is a excise duty in the sense of the levy order. (2) Tobacco products are
1.
Cigars or cigarillos: as such for smoking, and because of their characteristics and normal consumer expectations, only certain tobacco strands covered by a cover sheet or with a cover sheet and a reed
a)
from natural tobacco,
b)
with an outer cover sheet of natural tobacco,
c)
stuffed with blended mixed tobacco, with an outer cover sheet of normal cigar colour from reconstituted tobacco, which completely envelops the product, including, where appropriate, the filter, but not the mouthpiece, if its unit weight is at least 2.3 grams and not more than 10 grams, and their size is 34 millimetres or more on at least one third of their length;
2.
Cigarettes:
a)
tobacco strands which are directly suitable for smoking and which are not cigars or cigarillos according to point 1;
b)
Tobacco strands pushed into a cigarette paper sleeve by a simple non-industrial process, or
c)
Tobacco strands enveloped by a simple non-industrial process with a cigarette paper sheet;
3.
Smoking tobacco (fine cut and pipe tobacco): tobacco cut or otherwise crushed or crushed, or pressed into plates, which is suitable for smoking without further industrial processing.
(3) The unit weight referred to in paragraph 2 (1) (c) and (d) shall mean the average weight of 1 000 units without a filter and a mouthpiece at the time of the tax formation. (4) Tobacco waste is smoking tobacco, if it is suitable for smoking and for retail sale , and are not cigars or cigarillos referred to in paragraph 2, point 1, or cigarettes as referred to in paragraph 2, point 2. Tobacco waste in the meaning of this paragraph shall be considered to be the remains of tobacco leaves and by-products obtained in the processing of tobacco or in the manufacture, processing or processing of tobacco products. (5) Smoke tobacco is a fine cut if more than 25 percent of the weight of the tobacco parts is less than 1.5 millimetres long or wide. (6) Pipe tobacco is considered a fine cut if it is intended to be used for the self-manufacture of cigarettes. (7) As cigars or cigarillos apply Products which, instead of tobacco, consist partly of other substances and which are The conditions laid down in paragraph 2 (1) shall be fulfilled. (8) Cigarettes or smoking tobacco shall be subject to products which, instead of tobacco, consist wholly or partly of other substances and which satisfy the other conditions laid down in paragraph 2 (2) or (3). Excluded are products made entirely from substances other than tobacco which exclusively serve medicinal purposes and are medicinal products in the meaning of the Medicines Act, as amended by the Notice of 12 December 2005 (BGBl. 3394), as last amended by Article 9 (1) of the Law of 23 November 2007 (BGBl). 2631), as amended. (9) The Federal Ministry of Finance is authorized to simplify the procedure and to ensure the uniformity of taxation by means of a regulation without the consent of the The Federal Council shall lay down detailed rules for determining the unit weight referred to in paragraph 3. Unofficial table of contents

§ 2 Tax Tariff

(1) The tax is:
1.
for cigarettes
a)
subject to points (b) to (g), 9.82 cents per piece and 21.69 per cent of the retail selling price, at least the amount resulting from paragraph 2;
b)
by 30 April 2011, 8.27 cents per piece and 24.66 per cent of the retail selling price, at least 17.586 cents per unit, less the sales tax of the retail selling price of the cigarette to be taxed, but not more than 14,370 cents per piece;
c)
for the period from 1 May 2011 to 31 December 2011 9.08 cents per piece and 21.94 per cent of the retail selling price, at least 18,156 cents per piece minus the sales tax of the retail selling price of the cigarette to be taxed;
d)
for the period from 1 January 2012 to 31 December 2012, 9.26 cents per piece and 21.87 per cent of the retail selling price, at least 18,518 cents per piece minus the sales tax of the retail selling price of the cigarette to be taxed;
e)
for the period from 1 January 2013 to 31 December 2013 9.44 cents per piece and 21.80 per cent of the retail selling price, at least 18.881 cents per piece minus the sales tax of the retail selling price of the cigarette to be taxed;
f)
for the period from 1 January 2014 to 31 December 2014, 9.63 cents per piece and 21.74 per cent of the retail selling price, at least 19.259 cents per piece minus the sales tax of the retail selling price of the cigarette to be taxed;
g)
for the period from 1 January 2015 to 14 February 2016 at least 19,636 cents per piece minus the sales tax of the retail selling price of the cigarette to be taxed;
2.
for cigars and cigarillos
a)
subject to points (b) and (c), 1,4 cents per unit and 1.47 per cent of the retail selling price, at least 5,760 cents per unit minus the sales tax on the retail selling price of the cigar to be taxed or the cigarillos to be taxed;
b)
by 30 April 2011, 1.4 cents per piece and 1.47 per cent of the retail selling price;
c)
at least 4,888 cents per piece for the period from 1 May 2011 to 31 December 2011 less the sales tax on the retail price of the cigar to be taxed or the cigarillos to be taxed;
3.
for fine-cut
a)
subject to points (b) to (g) 48,49 euro per kilogram and 14.76 per cent of the retail selling price, at least the amount resulting from paragraph 3;
b)
by 30 April 2011, EUR 34.06 per kilogram and 18.57 per cent of the retail selling price, at least EUR 53,28 per kilogram;
c)
for the period from 1 May 2011 to 31 December 2011, EUR 41,65 per kilogram and 14.30 per cent of the retail selling price, at least EUR 81,63 per kilogram, less the turnover tax on the retail selling price of the fine-cut to be taxed;
d)
for the period from 1 January 2012 to 31 December 2012, EUR 43,31 per kilogram and 14.41 per cent of the retail selling price, at least EUR 84.89 per kilogram, less the turnover tax on the retail selling price of the fine-cut to be taxed;
e)
for the period from 1 January 2013 to 31 December 2013, EUR 45.00 per kilogram and 14.51 per cent of the retail selling price, at least EUR 88,20 per kilogram, less the turnover tax on the retail selling price of the fine-cut to be taxed;
f)
for the period from 1 January 2014 to 31 December 2014, EUR 46.75 per kilogram and 14.63 per cent of the retail selling price, at least EUR 91,63 per kilogram, less the turnover tax on the retail selling price of the fine-cut to be taxed;
g)
for the period from 1 January 2015 to 14 February 2016 at least EUR 95.04 per kilogram, less the turnover tax of the retail selling price of the fine-cut to be taxed;
4.
for pipe tobacco 15.66 Euro per kilogram and 13.13 per cent of the retail selling price, at least 22 euro per kilogram.
(2) The tax on cigarettes shall be at least equal to the amount (minimum rate) calculated from 100% of the total tax burden of the tobacco tax and the turnover tax on the weighted average retail selling price for Cigarettes less the turnover tax of the retail selling price of the cigarette to be taxed, but at least the amount resulting from paragraph 1 (1) (g). In order to determine the tax burden, the tax rate applicable on 1 January of a year shall be determined. (3) The fine-cut tax shall be at least equal to the amount (minimum rate) calculated from 100% of the total tax burden imposed by the Tobacco tax and the value added tax on the weighted average retail selling price minus the sales tax on the retail selling price of the fine-cut to be taxed, but at least the amount referred to in paragraph 1 (3). point (g). In order to determine the tax burden, the tax rate applicable on 1 January of a year is decisive. (4) The Federal Ministry of Finance makes the Federal Gazette each month January of one year with effect from 15 February of the same year of the business statistics (§ 34) of weighted average retail prices for cigarettes and fine cut, calculated for the previous year, for the purpose of calculating the minimum tax on cigarettes and fine-cut. Calculations on the minimum tax rate for cigarettes, cigars and cigarillos, as well as for fine-cut, shall be made in three places after the comma. The minimum tax for cigarettes, cigars and cigarillos as well as for fine-cut shall be rounded in two places after the comma. (5) The Federal Ministry of Finance is authorized to implement by means of a regulation without the consent of the Federal Council Council Directive 92/79/EEC on the approximation of the rates of excise duty on cigarettes of 19 June 1992 October 1992 (OJ C 327, OJ L 316, 31.10.1992, p. 8, L 19, 27.1.1995, p. 52), as last amended by Directive 2010 /12/EU (OJ L 327, 28.12.2010, p. 1), the current version of which is to increase the tobacco tax on cigarettes by amending paragraph 1 (1) if the global excise duty laid down in Article 2 of Directive 92 /79/EEC has been applied to the weighted average retail selling price for cigarettes. In so doing, the increased tobacco tax shall be fixed in such a way that, in relation to this weighted average retail selling price for cigarettes, it corresponds to the global excise duty and the amount of the unit tax share is equal to the amount of the amount of the total excise duty. value-dependent tobacco tax share and the sales tax. The tax shares thus calculated are then rounded in two places after the comma. (6) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without the consent of the Bundesrat, in order to avoid a tax-related tax-related tax Tobacco tax increase in the case of an increase in turnover tax the value-dependent tobacco tax share of the tax rates in paragraph 1 by multiplying the ratio by the quotient

100 + percentage points old sales tax
100 + percentage points new sales tax


to change. In doing so, the Federal Ministry of Finance can round up the quotient to five decimal places and round up the new tobacco tax share to two decimal places. The amendment shall not be amended if, on the whole, a tobacco tax burden is obtained which is below the global excise duty, as laid down in Directive 92 /79/EEC and in Council Directive 92 /80/EEC of 19 June 1992 on the application of the European Parliament and the Council of the European Union. October 1992 on the approximation of excise duties on tobacco products other than cigarettes (OJ No L 327, 28.12.1992 10), as last amended by Directive 2010 /12/EU (OJ L 327, 27.12.2010, p. 1), as amended by the current version of the Directive. Unofficial table of contents

§ 3 Tax bases

(1) The retail selling price shall be the price paid by the manufacturer or importer as the retail price of cigars, cigarillos and cigarettes per piece and for smoking tobacco per kilogram. Where only one pack price is determined, the retail selling price shall be the price resulting from the packing price and the contents of the pack per piece or kilogram. (2) Manufacturers established in another Member State may determine the price of the packaging price. The retail price of a person established in the tax territory who is entitled to receive tobacco products under suspension of excise duty from other Member States shall be transferred in accordance with the second sentence of paragraph 3. (3) The package price shall be full euro and Cent. No different retail selling prices may be determined for tobacco products of the same trade mark or denomination in the same quantity of packages. (4) The manufacturer and importer shall also have tobacco products not intended for consumers or not to be sold at the retail price to consumers, to determine a retail selling price which must not be less than the retail price of the corresponding tobacco products. (5) For cigarettes, the unit-related tax share is to be determined up to a Length of the tobacco rod of 8 centimetres, filters and mouthpieces not In the following cases: For tobacco strands with a length of more than 8 centimetres, the unit-related tax share is not included in the tobacco rod, the filter and the mouthpieces shall not be included. (6) The amount of the duty to be used for the measurement of the tax for (7) The weighted average retail selling price is the price as defined in Section 1.3 of the summary overviews of the business statistics (§ 34). the retail sales value for cigarettes or fine-cut specified for the previous year, divided by the quantity of cigarettes or fine cut specified therein, calculated and shown below average prices. Section 1.3 is to be found in Section 14, Series 9.1.1, published by the Federal Statistical Office at www-ec.destatis.de. (8) The Federal Ministry of Finance is authorized to act by means of a legal regulation without the consent of the Federal Council. To facilitate the tax collection by means of tax-sign use for the staggering of the retail prices of the various tobacco products minimum distances. Unofficial table of contents

§ 4 Other definitions

In the sense of this law is or are
1.
System Directive: Council Directive 2008 /118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92 /12/EEC (OJ L 376, 27.12.2008, p. 12), as amended;
2.
Tax suspension procedures: tax-controlled procedures in which the production, processing, processing or storage in tax warehouses and the movement of tobacco products are carried out in an untaxable way;
3.
Free circulation: neither a tax suspension procedure nor a customs non-renewal procedure (Article 19 (2));
4.
Excise territory of the European Community: the territory in which the system Directive applies;
5.
Other Member States: the excise territory of the European Community without the tax territory;
6.
Third areas: the areas outside the European Community's excise territory but which belong to the customs territory of the Community;
7.
Third countries: the areas outside the European Community's excise territory and which are not part of the customs territory of the Community;
8.
Customs territory of the Community: the territory referred to in Article 3 of the Code;
9.
Place of importation:
a)
in the case of entry from third countries, the place where the tobacco products are placed in free circulation in accordance with Article 79 of the Code,
b)
in the case of entry from third areas, the place where the tobacco products are to be placed under the appropriate application of Article 40 of the Customs Code;
10.
Customs code: Council Regulation (EEC) No 2913/92 of 12 June 1992. October 1992 establishing the Community Customs Code (OJ L 327, 31.12.1992, p. OJ L 302, 19.10.1992, p. 1, L 79, 1.4.1993, p. 84, L 97, 18.4.1996, p. 38), as last amended by Regulation (EC) No 1791/2006 (OJ No L 302, 15.11.2006, p. OJ L 363, 20.12.2006, p.
11.
Persons: natural and legal persons, as well as associations of persons without their own legal personality;
12.
Tax symbol: German tax marks.

Section 2
Tax suspension and taxation

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§ 5 Tax Camp

(1) Tax warehouses are places where tobacco products may be manufactured, processed or processed, stored, received, or dispatched under a tax suspension. (2) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without Approval of the Federal Council for the safeguarding of the tax revenue and for the maintenance of the uniformity of taxation to determine which rooms, areas, installations and operating parts belong to the tax warehouse. Unofficial table of contents

§ 6 Tax warehouse owner

(1) Tax warehousekeepers are persons who operate one or more tax warehouses. You need a permit. The permission is granted on request under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are in accordance with the regulations. carry out commercial books and draw up annual accounts in good time. Persons who store tobacco products, but do not manufacture them, must be entitled to use tax marks, or to hand in untaxed tobacco. If there are signs of danger to the tax, the permit shall be subject to security. This calculation shall be calculated on the basis of the level of the tax value of the quantities likely to be released for free circulation on an annual basis, namely:
1.
within a period of one month in the case of cigarettes and smoking tobacco, and
2.
within a period of two months for cigars and cigarillos.
(2) The permission shall be revoked if any of the conditions set out in paragraph 1 sentence 3 are no longer fulfilled or a requested security is not provided. Permission may be revoked if a security is no longer sufficient. (3) As tax warehousekeepers who manufacture tobacco products, the persons who themselves or by staff dependent on them shall be subject to the direct authority of the ruling authority. (4) The Federal Ministry of Finance is authorized, by means of a regulation without the consent of the Federal Council, to ensure the security of the tax revenue and to maintain the uniformity of the Taxation
1.
to regulate the permit and tax warehousing procedures, including the provision of security, and in particular to provide for certain acts in the permit and to circumscribe the actions in more detail;
2.
to provide for a minimum quantity and a minimum storage period,
3.
to ask for safety up to the level of the tax value of the actual stock of tax warehouses or to take the tax warehouse under official closure when the tax concerns are at risk.
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§ 7 Registered recipients

(1) Registered recipients are persons who use tobacco products under tax suspension
1.
not only occasionally, or
2.
in individual cases
in their holdings in the tax territory for commercial purposes, when the tobacco products have been dispatched from a tax warehouse in another Member State or from a place of importation in another Member State. The reception by bodies of public law is the same for the reception for commercial purposes. (2) Registered recipients require a permit. It is granted on application under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the cases referred to in paragraph 1 (1), the authorisation shall be subject to the amount of the tax which has been paid, the amount of which shall be:
1.
during one month for cigarettes and smoking tobacco and
2.
during two months for cigars and cigarillos.
In the cases referred to in paragraph 1 (2), the authorization shall be subject to a security in the amount of the tax arising in the individual case; it shall be limited to a certain quantity, a single consignor and a certain period. A security benefit as set out in the third and fourth sentences shall not be required if only tobacco products are obtained with tax marks. The conditions set out in sentences 2, 3 and 4 of the first half-sentence shall not apply to the permission granted to a body governed by public law. (3) The authorization shall be revoked if any of the conditions set out in the second sentence of paragraph 2 no longer apply. (4) The Federal Ministry of Finance is authorized to comply with the provisions of paragraphs 1 to 3 by means of a regulation without the consent of the Federal Council, in particular with regard to the procedure for the authorisation of the and in order to provide security. Unofficial table of contents

§ 8 Registered consignor

(1) Registered consignor are persons who are allowed to send tobacco goods from the place of importation under tax suspension. (2) Registered consignor must be permitted to be registered. It is granted on application under the right of revocation to persons who have no objection to their tax reliability and who, in so far as they are obliged to do so in accordance with the Commercial Code or the Tax Code, are responsible for commercial transactions. Keep books and draw up annual accounts in good time. In the case of promotions pursuant to section 12 (1) (1), the permission shall depend on the security provided for in Article 12 (2). (3) The permission shall be revoked if one of the conditions set out in the second sentence of paragraph 2 is no longer fulfilled. (4) The Federal Ministry of Finance is authorized to comply with the provisions of paragraphs 1 to 3, in particular with the consent of the Federal Council, without the consent of the Federal Council, in particular on the procedure of the authorization and the In order to ensure the prevention of tax abuse and to To ensure that the tax revenue is secured, to allow dispatch from the place of importation only if tax concerns do not conflict with that. Unofficial table of contents

§ 9 beneficiaries

(1) Beneficiaries who may receive tobacco products under tax suspension in the tax territory shall be subject to paragraph 2
1.
the foreign force and its civil entourage within the meaning of Article 1 of the Convention of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their troops (BGBl. 1961 II, p. 1183, 1190), as amended (NATO troop statute);
2.
International military headquarters established in the Federal Republic of Germany pursuant to Article 1 of the Protocol on the Status of International Military Headquarters established under the North Atlantic Treaty of 28 August 1952 (BGBl. 2000), as amended (Main Quarting Protocol) and Article 1 of the Convention of 13 March 1967 between the Federal Republic of Germany and the Supreme Headquarters of the Allied Powers, Europe, on the special Conditions for the establishment and operation of international military headquarters in the Federal Republic of Germany (BGBl. 1969 II p. 1997, 2009), as amended (Supplementary Agreement);
3.
Entities of the United States of America or of other Governments designated by the United States in the Federal Republic of Germany, in accordance with the Agreement between the Federal Republic of Germany and the United States of America of the 15. The Court held that, in October 1954, the Federal Republic of Germany had granted tax advantages in respect of the expenditure incurred by the United States in the interest of the common defence (BGBl. 821, 823), as amended in each case;
4.
diplomatic missions and consular missions;
5.
the international bodies provided for in international conventions.
(2) A reception under tax suspension is only possible if the conditions for tax exemption are met
1.
in the case referred to in paragraph 1, point 1, in accordance with Article XI of the NATO troop statute and Articles 65 to 67 of the Additional Agreement of 3 August 1959, to the Agreement of 19 June 1951 between the parties to the North Atlantic Treaty on the legal status of their Troops with regard to the foreign troops stationed in the Federal Republic of Germany (BGBl. 1961 II p. 1183, 1218), as amended, for the foreign force and its civil entourage;
2.
in the case referred to in paragraph 1, point 2, in accordance with Article XI of the NATO Staff Regulations and Article 15 of the Supplementary Agreement for the International Military Headquarters established in the Federal Republic of Germany;
3.
in the case referred to in point 3 of paragraph 1, in accordance with point 2 of Article III and in Articles IV to VI of the Agreement of 15 referred to in point 3 of paragraph 1. October 1954, for the United States of America or other governments designated by the United States in the Federal Republic of Germany;
4.
in the case referred to in paragraph 1 (4), in the form of reciprocity for diplomatic missions and consular posts;
5.
in the case referred to in paragraph 1, point 5, in accordance with the international conventions applicable to international bodies
and an exemption certificate (Article 13 of the System Directive). (3) The Federal Ministry of Finance is authorized, by means of a regulation without the consent of the Federal Council, to apply the procedure for the reception under tax suspension The exemption certificate for beneficiaries referred to in paragraph 1 shall be laid down in greater detail and, in order to simplify procedures for carriage under suspension of excise duty in the tax territory, other appropriate documents shall be admitted instead of a certificate of exemption. Unofficial table of contents

§ 10 Transport (General)

(1) In so far as no exceptions are provided for in this Act or in the legal regulations issued thereto, promotions shall be deemed to have been carried out under suspension of taxation only if it is carried out by means of an electronic administrative document referred to in Article 21 of the System Directive. (2) In addition, an exemption certificate is required for carriage under suspension of tax to beneficiaries within the meaning of Article 12 (1) of the System Directive. This applies to promotions under tax suspension to beneficiaries (§ 9), unless other documents have been approved in lieu of the exemption certificate in accordance with § 9 (3). (3) The Federal Ministry of Finance is authorized to , by means of a regulation without the consent of the Federal Council, the procedure for the transfer under suspension of tax, in accordance with Articles 21 to 31 of the System Directive and the regulations issued for that purpose, and the procedure for the transmission of the electronic management document and the necessary data exchange shall determine the procedure by way of derogation from paragraph 1. Unofficial table of contents

Section 11 Transport in the tax area

(1) Tobacco products may be transported under suspension, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
1.
to other tax warehouses,
2.
in establishments of users (§ 31) or
3.
on beneficiaries (§ 9)
in the tax area. (2) If tax concerns appear at risk, the tax warehouse owner has to be a consignor or the registered consignor has to provide security for the transport. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the tobacco products. (3) The tobacco products shall be immediately
1.
from the tax warehousekeeper to his tax warehouse or
2.
by the user (§ 31) in his establishment
or
3.
from the beneficiary (§ 9).
(4) In the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the tobacco products have left the tax warehouse or have been released for free circulation at the place of importation, and shall end with the inclusion or Acquisition. (5) The Federal Ministry of Finance is authorized to do so by means of a regulation without the consent of the Federal Council
1.
in order to secure the tax revenue and to ensure the regularity of taxation, the provisions of paragraphs 1 to 4 shall be adopted, in particular with regard to the provision of security;
2.
In order to simplify the procedure, it is necessary, in order to simplify the procedure, that tobacco products which have been in possession of tax warehousekeepers or users (§ 31) shall be deemed to have been included in their tax warehouses or in their holding, provided that such tax concerns are not affected thereby.
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§ 12 Transport from others, to others or through other Member States

(1) Tobacco products may be transported under suspension of excise duty, including through third countries or third countries
1.
From tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
to beneficiaries within the meaning of Article 12 (1) of the System Directive
in other Member States;
2.
from tax warehouses in other Member States or from registered consignors from the place of importation in other Member States
a)
in tax warehouses,
b)
in establishments of registered recipients or
c)
on beneficiaries (§ 9)
in the tax area;
3.
through the tax territory.
(2) In the cases referred to in paragraph 1, point 1, the tax warehouse owner shall be required to act as a consignor or a registered consignor. The security must be valid in all Member States. The main customs office may, upon request, allow the security to be provided by the owner, the carrier or the recipient of the tobacco products. (3) The procedure of the tax suspension in the case of security is also to be applied if: Tobacco products intended for tax warehouses in the tax area or beneficiaries (§ 9) in the tax territory shall be transported via another Member State. (4) Tobacco products shall be immediately
1.
the tax warehousekeeper of the issuing tax warehouse,
2.
from registered consignor or
3.
by the recipient, if he/she has acquired the tobacco products in the tax territory,
from the tax territory to the other Member State, or
4.
from the tax warehouse owner of the receiving tax warehouse to its tax warehouse, or
5.
from the registered recipient to his/her holding
in the tax area, or
6.
from the beneficiary (§ 9).
(5) In the cases referred to in paragraph 1 (1), the movement under suspension of excise duty shall begin if the tobacco products have left the tax warehouse or have been released for free circulation at the place of importation. In the cases referred to in paragraph 1, point 2 in conjunction with paragraph 4, the carriage shall end under suspension of tax with the admission or taking over. (6) The Federal Ministry of Finance shall be authorized to do so by means of a regulation without the consent of the Federal Council for the protection of the tax revenue, provisions relating to paragraphs 1 to 4, in particular for the provision of security, may be required;
1.
allow for the simplification of the procedure that tobacco products which have taken possession of tax warehousekeepers or registered recipients are considered to be included in their tax warehouses or in their holding, in so far as tax matters are not affected by this;
2.
for frequent and regular movements of tobacco products in a tax-suspension procedure between the territories of two or more Member States, simplifications through bilateral agreements with the Member States concerned .
Unofficial table of contents

Section 13 Export

(1) Tobacco products may be transported under suspension, including through third countries or third areas, from tax warehouses in the tax territory or from registered consignors from the place of importation in the tax territory to a place where the tobacco products are: (2) The holder of the tax warehouse, the registered consignor or the consignee, if he has acquired the tobacco products in the tax territory, shall immediately execute the tobacco products. (3) In the following: in the cases referred to in paragraph 1, the movement under suspension of excise duty shall begin if the Tobacco products have left the tax warehouse or have been released for free circulation at the place of importation. The movement under suspension of excise duty ends when the tobacco products leave the excise territory of the European Community. (4) The rules of procedure, the safety performance and the authorisation of procedural simplifications shall apply to the direct exports from the tax area § 11 (2) and (5), for export to other Member States, Section 12 (2) and (6). Unofficial table of contents

Section 14 irregularities during transport

(1) An irregularity shall be deemed to have occurred during transport under suspension of excise duty, with the exception of cases governed by Article 15 (3) (1), on the basis of which the carriage or part of the carriage is not properly completed. (2) In the course of a transport of the tobacco products in accordance with § § 11 to 13 in the tax area irregularities, the tobacco products shall be removed from the procedure of suspension of the tax. (3) During transport, the goods shall be taken under the control of the Tax suspension from a tax warehouse in another Member State or from a place of importation where it is found in another Member State in the tax territory that an irregularity has occurred and cannot be determined where the irregularity occurred, it shall be deemed to have been in the tax territory and at the time of determination (4) Tobacco products have been transported from the tax territory to another Member State under suspension of excise duty (Article 12 (1) (1), section 13 (1)) and have not arrived at their place of destination, without any during transport , the irregularity referred to in paragraph 1 shall be deemed to have been irregularity The tax zone shall have occurred at the time of the commencement of the carriage, unless the consignor, within a period of four months from the date of the commencement of the carriage, shall show sufficient proof that the tobacco products are
1.
have arrived at the place of destination and the transport has been duly completed; or
2.
have not arrived at the place of destination due to an irregularity that has occurred outside the tax territory.
If the person who provided security (§ 12 (2) and 13 (4)) had no knowledge that the tobacco products had not arrived at their place of destination, and could not have any knowledge of it, it did so within a period of time of one month from the date of transmission of this information by the principal customs office, the possibility of carrying out the proof in accordance with the first sentence. (5) In the cases referred to in paragraphs 3 and 4, it shall be carried out before the expiry of a period of three years from the date on which the transport is commenced. , has established that the irregularity has occurred in another Member State and that the tax in that Member State, the tax paid in the tax territory shall be reimbursed on request. (6) Paragraphs 1 to 5 shall apply mutaly to the cases referred to in Article 12 (3). (7) The Federal Ministry of Finance shall be Authorized to adopt, by means of a regulation without the consent of the Bundesrat, provisions relating to paragraphs 2 to 6 in order to ensure the regularity of taxation. Unofficial table of contents

§ 15 Tax extortion, tax debtor

(1) The tax is incurred at the time of the transfer of the tobacco products to the free circulation, unless there is a tax exemption. (2) Tobacco goods are transferred to the free circulation by:
1.
the removal from the tax warehouse, unless it is followed by a further tax suspension procedure; the consumption in the tax warehouse shall be equal to a withdrawal;
2.
the manufacture without permission in accordance with § 6,
3.
the removal from the procedure under suspension of excise duty on the holding of the registered consignee;
4.
an irregularity in accordance with § 14 during transport under suspension of excise duty.
(3) The tax shall not be incurred if:
1.
Tobacco products have been completely destroyed or irretrievably lost due to their nature or as a result of unforeseeable events or force majeure. Tobacco products are then considered to have been completely destroyed or irretrievably lost if they are no longer to be used as such. The total destruction and irretrievable loss of the tobacco products shall be sufficiently demonstrated;
2.
controlled tobacco products have been included in a tax warehouse and are released for free circulation in small sales packages which are still closed with undamaged and prescribed tax marks from the warehouse or for consumption in the warehouse .
(4) Tax debtors are or are in the cases
1.
the number 1 in paragraph 2 of the holder of the tax warehousekeeper and, in addition, in the event of an unlawful removal, the person who has taken the tobacco products or on whose behalf the tobacco products were taken, and any person who was involved in the unlawful removal;
2.
the second paragraph of paragraph 2 of the manufacturer and any person involved in the manufacture;
3.
the third paragraph of paragraph 2 of the registered consignee;
4.
Point 4 of paragraph 2, the holder of the tax warehouse as a consignor or the registered consignor and, in addition, any other person who has provided security, the person who has taken the tobacco products from the carriage or on whose behalf the tobacco products are , as well as any person who was involved in the unlawful removal and knew or reasonably should have known that the removal was illegitimate.
If the tobacco products are transferred from a tax warehouse to persons who are not in possession of a valid permit pursuant to Article 31 (1), the tax shall be established in accordance with paragraph 1. Tax debtors are, in addition to the tax warehousekeeper of the first sentence of the first sentence, with the possession of the tobacco products, the persons in accordance with the second sentence. (5) Debts of several persons are the tax, and these are jointly and severally obliged to fulfil this debt. (6) A person has been warned of a lack of regularity in accordance with Article 37 (1), can be dismissed with regard to the setting and levying of the tax on manufactured tobacco, which has been recovered in accordance with Article 37 (3). The Federal Ministry of Finance is authorized by a regulation without the consent of the Federal Council to enact the provisions of paragraph 3 (1) of the Federal Ministry of Finance, in particular with regard to the requirements for proof. Unofficial table of contents

Section 16 Packaging forced

(1) Tobacco products may only be released for free circulation in closed, ready-to-sell sales packages. (2) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without the consent of the Federal Council
1.
to allow exceptions to the packaging requirement for administrative simplification or for economic reasons, and to determine that, in particular cases, exceptions may be made in the administrative path in order to avoid unreasonable hardship;
2.
limiting the content of retail sales to certain quantities in order to facilitate the collection of taxes by means of tax-marking purposes.
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§ 17 Use of tax marks, tax declaration, tax declaration

(1) For tobacco products, the tax shall be payable by means of tax marks. The use includes the devaluing and the affixing of the control characters to the small sales packages. The tax marks must be used when the tax arises. (2) The manufacturer or the importer must order the tax marks in the form of an officially prescribed form and to calculate the tax liability liability (tax declaration). The manufacturer shall be treated as the person entitled to determine the retail selling price in accordance with Article 3 (2). The tax sign fault is created with the reference of the tax marks at the level of their tax value. If the tax marks are sent, the day of reference shall be deemed to be the second working day after the dispatch. The debtor is the person of the relationship. The liability for excise duty is to be applied in accordance with the provisions of the tax code applicable to excise duty. § 76 of the Tax Code applies to tax marks not yet applied to small sales packages. (3) Tax debtors pursuant to § 15 (4), first sentence, second alternative, number 2 and 4, and sentence 3 shall immediately have a tax return. , This shall also apply if, in the case of § 15 (4), first sentence, number 3, tobacco products are received without valid tax marks. (4) The Federal Ministry of Finance is authorized to do so by means of a regulation without the consent of the Federal Council
1.
to determine the details of the tax declaration and the tax declaration and the payment of the tax liability liability in order to ensure the tax revenue and to ensure that taxation is maintained in a uniform way,
2.
adopt rules relating to the calculation of the tax value, reference, supply and use of the tax marks and the taxation procedure;
3.
for administrative simplification or for economic reasons, to allow exceptions to the payment of the tax by means of the use of the control character, to determine that in particular cases in which there are special cases to avoid unreasonable hardship, exceptions should be made to the Administrative procedures must be taken, and taxation should be regulated.
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§ 18 Due date

(1) The tax liability liability shall be equal at the latest
1.
for the up to the 15. Day of a month-related tax characters
a)
for cigars and cigarillos on the tenth day of the next month,
b)
for cigarettes and smoking tobacco on the twelfth day of the next month, for which the 1. until 15 December, tax marks for cigarettes on 27 December;
2.
for those after the 15. Day of a month-related tax characters
a)
for cigars and cigarillos on 25. day of the next month,
b)
for cigarettes and smoking tobacco on the 27th Day of next month.
(2) In the case of a tax formation due to unlawful removal from the tax warehouse in accordance with § 15 (2) (1) and in the cases of a tax formation pursuant to § 15 (2) (2) and (4), the tax is due immediately. This also applies if, in the case of a tax formation pursuant to § 15 (2) (3), tobacco products are received without valid tax marks. (3) The Federal Ministry of Finance is authorized to act by means of a legal regulation without the consent of the Federal Council. To determine the tax revenue and to ensure that taxation is maintained in accordance with the rules on the payment of the tax.

Section 3
Imports of tobacco products from third countries or third countries

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Section 19 Imports

(1) Imports
1.
the entry into the tax territory of tobacco products from third countries or third areas, unless the tobacco products are at the entry into a customs non-renewal procedure;
2.
the withdrawal of tobacco products from a customs non-renewal procedure in the tax area, unless a further customs-based suspensive procedure is concluded.
(2) Customs non-renewal procedures are
1.
in the case of the entry of tobacco products in the customs status as non-Community goods from third countries or third countries:
a)
the special customs surveillance procedures provided for in Chapters 1 to 4 of Title III of the Code, at the time of entry into the customs territory of the Community;
b)
the temporary storage under Title III, Chapter 5 of the Code,
c)
the procedures in free zones or free warehouses pursuant to Title IV, Chapter 3, Section 1 of the Customs Code,
d)
all the procedures referred to in Article 84 (1) (a) of the Code,
e)
the national customs procedure for the use of troop in accordance with § 2 of the Truppenzollgesetz of 19 May 2009 (BGBl. 1090), as amended in each case
and the provisions adopted for that purpose;
2.
in the case of the entry into the customs territory of tobacco products in customs status as Community goods imported from third countries, the special procedures of customs surveillance as provided for in Title III, Chapters 1 to 4 of the Code, shall be applied to the customs territory of the Community.
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Section 20 irregularities in the non-renewal customs procedure

Where irregularities are found in a customs declaration of suspense in which the tobacco products are located, Article 215 of the Code shall apply mutatily. Unofficial table of contents

Section 21 Tax extortion, tax debtor

(1) The tax shall be incurred at the time of the release of the tobacco products in the free circulation by the importation, unless the tobacco products are transferred directly at the place of importation into a tax suspension procedure or it is is a tax exemption. The tax is not incurred if the tobacco products are transferred from the tax territory or from another Member State to the tax territory via third countries or third countries. (2) The tax debtor is
1.
the person who, under the customs legislation, is obliged to notify the tobacco products or on whose behalf the tobacco products are registered,
2.
any other person who is involved in an unlawful import.
Section 15 (5) shall apply. (3) For the deletion, except for the deletion by confiscation, the tax procedure and, if the tax is not paid by the use of tax marks, for the due date, the payment delay and the The customs rules shall apply mutatily, in cases other than those referred to in Article 220 (2) (b) and Article 239 of the Code, in the case of the collection, the remission and the refund. By way of derogation from the first sentence, Sections 163 and 227 of the Tax Code shall remain unaffected. (4) By way of derogation from paragraphs 1 to 3, tobacco products shall be used in the use of troop (Article 19 (2) (1) (e)), which are used in a non-purposeful manner. (5) The Federal Ministry of Finance is authorized to adopt provisions in respect of paragraph 3 by means of a regulation without the consent of the Federal Council and to regulate the taxation by way of derogation from paragraph 3, to the extent that: in order to secure the tax revenue or to adapt to the treatment in the Tax area of manufactured tobacco products or because of the special conditions on importation is required.

Section 4
Transport and taxation of tobacco products of non-taxable traffic in other Member States

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Section 22 Acquisition by private persons

(1) Tobacco products which a private person acquires for their own use in other Member States in tax-free circulation and themselves transported to the tax territory (private purposes) are tax-free. (2) In the assessment of whether tobacco products are subject to the following conditions: The following criteria shall be taken into account in respect of their own needs:
1.
the commercial status and reasons for the possession of the tobacco products,
2.
the place where the tobacco products are located, or the type of transport,
3.
the documents relating to the tobacco products;
4.
The nature or quantity of the tobacco products.
(3) By 31 December 2017, cigarettes which private individuals in the republics of Bulgaria, Croatia, Latvia, Lithuania, Hungary or Romania will acquire for their own consumption in free circulation and carry them into the tax area shall be cigarettes; Subject to the early achievement of the global excise duty within the meaning of Article 10 of Directive 2011 /64/EU, by one of the said Member States, only up to a quantity of 300 tax-free. If the quantity limits of the first sentence are exceeded, the quantities which are also spent shall be deemed to have been spent for commercial purposes. The early achievement of the global excise duty in accordance with the first sentence by one of the Member States referred to in the first sentence shall be made known by the Federal Ministry of Finance by means of a separate letter in the Federal Gazette. (4) The Federal Ministry of Finance shall be authorised to prescribe, by means of a regulation without the consent of the Federal Council, the amount of tobacco products referred to in paragraph 1 which is presumed to be contrary to the personal needs of the private person, without the consent of the Federal Council. shall be determined. Unofficial table of contents

Section 23 Tobacco products of non-taxable transport of other Member States, mail order

(1) In the cases referred to in Article 22 (1), tobacco products in other than the cases referred to in Article 22 (1) are transferred from the tax-free movement of another Member State to the tax territory, or are sent there (commercial purposes); the tax arises when the tobacco products are held for the first time for commercial purposes. The debtor is the person who carries out the delivery or holds the tobacco products and the recipient, as soon as he has acquired possession of the tobacco products. The debtor shall immediately make a tax return on tobacco products for which the tax has been incurred. The tax is due immediately. The tobacco products are to be guaranteed in accordance with § 215 of the German Tax Code. (2) Paragraph 1 shall not apply if the tobacco products are held in possession of the goods.
1.
for another Member State, and under the permitted use of an accompanying document referred to in Article 34 of the System Directive, to be carried through the tax territory,
2.
are located on board a water or aircraft operating between the tax territory and another Member State, but are not for sale in the tax area.
(3) Anyone wishing to supply tobacco products of tax-free movement to another Member State as a mail-order distributor with registered office in the tax area shall, in advance, notify the main customs office of the competent principal customs office. The mail order company shall keep records of the supplied tobacco products and fulfil the conditions required for delivery by the Member State. (4) The Federal Ministry of Finance shall be authorized to do so by means of a legal regulation without Approval of the Federal Council for the protection of the tax revenue and for the maintenance of the regularity of taxation provisions on paragraphs 1 to 3 to be adopted.

Section 5
Provisions relating to small sales packages and retail prices

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Section 24 Beipacking prohibition

(1) No items other than the tobacco products may be included in the retail selling packages which are placed under the free circulation of the goods. Other items may not be enclosed on the outside of the packs, unless the items are intended for resellers. This applies regardless of whether the items are to be delivered to consumers in a paid or free-of-charge way. The package of change is permissible. (2) The Federal Ministry of Finance is authorized to allow the Beipack industry-standard accessories of low value by means of a legal regulation without the consent of the Bundesrat. Unofficial table of contents

§ 25 packs in trade, unit sales

(1) The trader shall keep the small sales packages closed and the tax marks on the packs shall be preserved intact. However, it may open the packages in order to check the contents, to show them or, with the exception of the contents of packs containing cigarettes and fine cut, to distribute them free of charge to consumers as samples or for advertising purposes. It may also open packs of cigars or cigarillos for the sale of goods to consumers. It may open the packs only in such a way that the control characters are severed or torn. The sale of cigars or cigarillos shall be permitted only if the price of the quantity delivered, which is derived from the retail selling price, is not on the fractions of a cent. A piece sale of cigarettes is inadmissible. (2) In the case of tax on consumption in the tax area, the contents of a small sales package for cigarettes must not be less than 19 pieces and the contents of a small sales package for fine-cut 30 grams must not be less than. Unofficial table of contents

Section 26 Prohibition of the tax under retail selling price

(1) The packing price indicated on the tax sign or the resulting retail selling price may not be undershot by the trader in the case of the supply of tobacco products to consumers, except for free delivery as samples or for advertising purposes. . The trader may not give a discount. The rebate shall be equal to all types of rebate granted on the basis of the turnover. The trader shall not be allowed to admit any objects in the case of the delivery to the consumer and shall not couple the levy with the sale of other goods. (2) Paragraph 1 shall also apply, in the case of a fee paid to consumers, to persons ' associations, companies, (3) The first sentence of the first and second sentence of the first paragraph shall not apply to the Federal Government or the Länder for the purpose of carrying out public tasks. (4) The Federal Ministry of Finance shall be authorized, by means of a regulation without the consent of the Federal Council, the addition of industry-standard To allow accessories of low value. Unofficial table of contents

Section 27 Price reductions and discounts

The prohibition of Article 26 (1) shall not apply:
1.
a discount of up to 3 per cent for the supply of cigars or cigarillos in full packages, if the discount is trade-standard;
2.
the price reductions which prove necessary;
a)
to allow the manufacturer or the trader to eviction the stocks in the event of insolvency proceedings or the cessation of production or trade,
b)
to enable the use of tobacco products by public authorities or court enforcement bodies; or
c)
because the value of the tobacco products has diminished.
The price reduction shall be subject to the approval of the Federal Ministry of Finance or the authorities designated by it. Unofficial table of contents

Section 28 Prohibition of the levy on retail selling prices

(1) The packing price indicated on the tax mark or the resulting retail selling price may not be exceeded by the distributor in the supply of tobacco products. If the price is exceeded, the tax is thus created in the amount of the difference between the tax burden before and after the price increase. The debtor is the trader. He shall immediately issue a tax return. The tax is due immediately. (2) The Federal Ministry of Finance is authorized to adopt the necessary provisions for paragraph 1 by means of a regulation without the consent of the Bundesrat. Unofficial table of contents

§ 29 Playing

Tobacco products must not be played on a commercial basis.

Section 6
Tax breaks

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Section 30 Tax exemptions

(1) The tax and the packaging requirement shall be exempt from
1.
Tobacco products, which
a)
to be carried out on official investigations,
b)
are used for checking in a tax warehouse,
c)
are so prepared that they can only be used as a view pattern,
d)
be destroyed under the supervision of tax authorities, or be gushed up,
e)
for commercial purposes other than smoking and manufactured tobacco,
f)
will be used for scientific experiments and investigations outside the tax warehouse,
g)
are used in the tax warehouse for the manufacture of products not subject to the tobacco tax;
2.
tobacco products or tobacco products, manufactured from self-made raw tobacco or tobacco substitutes and used for their own needs;
3.
Cigarettes made from tax-free or tax-free smoking tobacco by hand or by a simple device, if they are not to be dispensed in a paid-out condition. Simple devices are mechanical devices to be operated by hand for turning or stoppers of cigarettes which are not suitable for the commercial manufacture of cigarettes.
(2) Devices which are not simple appliances within the meaning of paragraph 1 (3) may not be offered to private persons for purchase or made available for the manufacture of cigarettes from taxed or tax-free smoking tobacco. (3) exempt from tax Tobacco products manufactured by the manufacturer, which manufactures tobacco products for commercial purposes, shall be supplied free of charge to its workers as a waste. Tobacco products which have received workers as a tax-free deputiation must not be delivered against payment. The tax is created with a non-prohibited levy. The tax debtor is the transferor. He shall immediately issue a tax return. The tax is due immediately. (4) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without the consent of the Federal Council
1.
to limit, in accordance with paragraph 3, the group of workers entitled to a depository to workers whose task is closely linked to the manufacture of tobacco products, to lay down rules on the quantities and the quantities of tobacco products and the quantities of tobacco products which are to be used as debris is exempt from the tax and, as the packs have to be marked with tax-free deputies,
2.
to regulate the tax exemption procedure referred to in paragraph 1 and the details of the tax return.
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§ 31 User

(1) Those who wish to use tobacco products in the cases referred to in Article 30 (1) (1) (e) and (f) shall require a permit. It shall be granted on request under the right of revocation to persons who have no objection to their tax reliability. (2) The permission shall be revoked if the condition referred to in the second sentence of paragraph 1 is no longer fulfilled. (3) The tax if the tobacco products are used against the intended purpose provided for in the permit, or if the latter cannot be supplied to them, unless there is a case in Section 15 (3) (1). Where the whereabout of the tobacco products cannot be ascertained, they shall be deemed not to have been assigned to the intended purpose. Tax debtor is the user. He shall immediately issue a tax return. The tax is due immediately. (4) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without the consent of the Federal Council
1.
to regulate the authorisation, use and the tax declaration procedure to ensure tax revenue and to ensure that taxation is maintained in a uniform way,
2.
to simplify the administrative and procedural simplification of tax-free use in general, without the individual's own authorisation.
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Section 32 Decree, refund of the tax and the liability of the tax liability

(1) The tax shall be issued or refunded upon request if tobacco products are admitted to a tax warehouse or are transported or exported under tax supervision from the tax territory to another Member State. Drivers and registered recipients who are not tax warehousekeepers shall also be subject to the tax or refunded if tobacco products imported or received by them are destroyed or fermented under tax supervision. (2) Is the Tax is paid by the use of tax marks, it is only issued or refunded if the tax marks have been destroyed under tax supervision or invalidated and the contents of the packs are still complete. (3) For the Tax liability shall be deemed to apply in accordance with the provisions of paragraph 1, if not yet devalued tax marks are applied to the principal customs office has been returned or if devalued tax marks have been destroyed under tax supervision or have been invalidated and the tax has not been incurred. (4) If the decree or the refund is dependent on the fact that tax marks are (5) The Federal Ministry of Finance is authorized to do so by means of a legal regulation without the consent of the Federal Council
1.
to regulate the procedure for the adoption and reimbursement of the tax and the liability of the tax liability,
2.
the charges referred to in paragraph 4 shall be measured and paused in accordance with the average administrative burden, and the conditions under which the fee collection shall be waived in order to avoid unreasonable hardship,
3.
for administrative simplification, require a minimum amount from which the order or refund may be requested for tobacco products or tax marks.

Section 7
Taxation, Business Statistics, Special Empowerment

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§ 33 Tax supervision

(1) Without prejudice to Article 209 (1) and (2) of the Tax Code, tax supervision shall be subject to:
1.
the trade in tobacco products,
2.
the tearing-up of cigarettes, cigars and cigarillos in tax warehouses and the destruction and digestion of tobacco products, with the exception of taxed goods in trade,
3.
the destruction and invalidation of tax marks.
(2) Anyone who wishes to carry out one of the activities referred to in paragraph 1 (1) to (3) shall declare this to the main customs office in advance. (3) Tobacco goods and their envelopes may be ensured beyond the cases referred to in § 215 of the Tax Code; if they are determined for the tax territory, are found by an official and do not comply with the provisions of this law. (4) The Federal Ministry of Finance is authorized to act by decree without the consent of the Federal Council Rules on the date, form and content of the notification referred to in paragraph 2 , and in order to simplify the administration, derogations from the notification requirement. Unofficial table of contents

Section 34 Business Statistics

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

Section 35 Special appropriations

(1) The Federal Ministry of Finance is authorized to act by decree without the consent of the Federal Council
1.
in the implementation of international agreements
a)
for the purpose of implementing the
aa)
a force, its civilian entourage or the members of a force or its civilian entourage, as well as the members of those persons referred to in Article XI of the NATO Staff Regulations and Articles 65 to 67 of the Additional Agreement,
bb)
pursuant to Article XI of the NATO troop statute and Article 15 of the Supplementary Agreement, or
cc)
in accordance with Articles III to VI of the Agreement of 15 June 2008, referred to in Article 9 (1) (3). October 1954
tax relief granted, in particular to the procedure,
b)
tobacco products intended for use by diplomatic missions and consular posts, by whose members, including family members living in the household, and by other beneficiaries, are to be exempted from the tax, or to pay a paid tax and to adopt the necessary procedural rules,
c)
tax exemptions provided for by international conventions for international bodies and their members, and in particular to determine the tax procedure;
d)
to arrange for the tax revenue to be secured in the event of misuse of the tax exemptions granted pursuant to points (a) to (c) for all parties involved in the tax;
2.
in the case of customs duties, the placing on the market of tobacco products, in so far as they do not result in unreasonable tax advantages, under the conditions under which they are subject to the conditions laid down in Council Regulation (EC) No 1186/2009 of 16 November 2009 on the Community system of reliefs from customs duty (OJ L 327, 23), as amended and other legislation adopted by the European Community or the European Union, can be exempted from customs duty and the necessary procedural rules as well as to ensure that the tax revenue is to be used for all parties involved in the abuse,
3.
to implement
a)
Article 35 of the system directive, the procedure for the carriage of tobacco products of non-taxable traffic by another Member State using the accompanying document referred to in Article 34 of the system directive and the accompanying document to regulate in the versions in force and to provide for the authorisation of a simplified procedure, which is different from the regulatory procedure, by means of bilateral agreements with the Member States concerned;
b)
Articles 14 and 41 of the Directive on tobacco products, which are supplied for direct consumption on board as ship and aircraft requirements for crew and passengers, to exempt from the tax and to the necessary procedural rules , and to arrange for the tax revenue to be secured in the event of abuse for all parties involved in the tax;
4.
In order to facilitate and simplify the automated taxation procedure, it is necessary to provide for the transmission of tax returns, tax declarations or other data required for the taxing procedure by remote data transmission and, in particular,
a)
the conditions for the application of the procedure;
b)
the details of the form, content, processing and protection of the data to be transmitted,
c)
the way in which the data are transmitted,
d)
responsibility for the receipt of the data to be transmitted,
e)
the obligations of third parties and their liability in respect of taxes or tax advantages, which are shortened or obtained on the basis of incorrect collection, processing or transmission of the data;
f)
the scope and form of the special declaration requirements of the declarant or taxable person required for this procedure
as well as
g)
in consultation with the Federal Ministry of the Interior, in place of the qualified electronic signature, another secure procedure ensuring the authenticity and integrity of the electronic document transmitted; and
h)
Exceptions to the obligation to use a qualified electronic signature or other safe procedure referred to in point (g)
. For the purpose of regulating the transmission of data, reference may be made in the legal regulation to publications of expert bodies, including the date of publication, the reference source and a body at which the publication is published. stored in an archive form;
5.
to lay down rules on the design of the tax marks;
6.
to adapt the text of the Act to amended versions or recasting of the Customs Code in so far as this does not result in tax changes.
(2) The Federal Ministry of Finance shall adopt the general administrative provisions for the implementation of this Act and the legal regulations adopted pursuant to this Act.

Section 8
Final provisions

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§ 36 Administrative Offences

(1) The administrative offence is in the meaning of Section 381 (1) (1) of the Tax Code, who intentionally or recklessly
1.
, contrary to the second sentence of Article 3 (3), different retail selling prices are determined,
2.
contrary to Article 3 (4), a retail selling price is not or is not properly determined,
3.
, contrary to § 11 (3), § 12 (4) or § 13 (2) Tobacco goods are not or are not received in time, are not or are not taken in due time, are not or are not carried out in good time or are not carried out in time or
4.
Contrary to § 33 (2), one of the activities referred to there shall not be reported or not reported in good
(2) In the sense of Section 381 (1) (2) of the Tax Code, who intentionally or recklessly is acting in a manner that is contrary to the law
1.
, contrary to Article 16 (1), tobacco products are transferred to free circulation,
2.
, contrary to the first sentence of Article 24 (1) or the second sentence, two small sales packages are to be packed with other objects,
3.
a provision in the first sentence of the first sentence of Article 25 (1), the second sentence or the sentence 4 to 6 or the second sentence of the second sentence of Article 25 (2) shall be contrary to the sale or sale
4.
Contrary to Article 26 (1), the packing price or the retail selling price is less than or equal to the price of a rebate or a refund, admits goods or couples the levy with the sale of other objects, or
5.
Contrary to § 29 of the tobacco products, it is commercially available.
(4) In the cases referred to in paragraph 3, the administrative offence may be punished with a fine of up to fifty thousand euros. Unofficial table of contents

Section 37 illicit trade in cigarettes

(1) Contrary to the law, anyone who intentionally or negligently acquires cigarettes in packages where a valid tax symbol is not affixed, in so far as the individual act is based on not more than 1 000 cigarettes. § § 369 to 374 of the Tax Code shall not apply. (2) The administrative offence may be punishable by a fine. (3) Cigarettes, to which an administrative offence referred to in paragraph 1 relates, may be recovered. § 23 of the Code of Administrative Offences is to be applied. (4) The main customs office is the administrative authority in the sense of Section 36 (1) (1) of the Code of Administrative Offences. (5) The power under Section 56 of the Law on Administrative Offences is also entitled Officers of the police service and the officers of the customs service authorised to do so, who have discovered or are in the first access to discover or have access to, or have access to, an administrative offence as referred to in paragraph 1. Unofficial table of contents

Section 38 Transitional provisions

(1) In the case of carriage under suspension of excise duty commenced before 1 January 2011, this Act shall continue until 31 December 2010 in the version valid until 31 March 2010, unless the transport is carried out by electronic means The administrative document referred to in Article 21 of the System Directive has been opened. (2) The authorisations and authorisations granted before 1 April 2010 shall continue to be revoked until 31 December 2010. (3) Tax marks for the control according to § 2 in the after-law Entry into force of a change in the Tax Tariff (new tax marks) may be two (4) The tobacco tax, paid by the use of new tax marks referred to in paragraph 3, shall be incurred in the amount applicable after the entry into force of the amendment of the tax tariff (§ 2). (5) In contrast to § 25 (2), small sales packages with 17 or 18 cigarettes and small sales packages with less than 30 grams of fine cut can still be sold in the tax area for consumption until 31 December 2009.