Alcohol Tax Act
| Basic data | |
|---|---|
| Title: | Alcohol Tax Act |
| Abbreviation: | AlkStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Commercial administrative law , tax law |
| References : | 612-22 |
| Issued on: | June 21, 2013 ( BGBl. I p. 1650, 1651 ) |
| Entry into force on: | June 29, 2013, July 01, 2017 and January 01, 2018 |
| Last change by: |
Art. 206 VO of June 19, 2020 ( Federal Law Gazette I p. 1328, 1352 ) |
| Effective date of the last change: |
June 27, 2020 (Art. 361 of June 19, 2020) |
| Weblink: | Text of the law |
| Please note the note on the applicable legal version. | |
The Alcohol Tax Act has been regulating the taxation of alcohol and goods containing alcohol since January 1, 2018 .
Regulations
In Sections 1 to 3 of the AlkStG, the law stipulates which substances are subject to taxation and how much. The §§ 4 to 19 AlkStG regulate the tax treatment and the procedures that must be observed by the various participants in the transport of alcohol and alcohol products. The §§ 20 to 26 AlkStG contain special rules concerning with international aspects, divided into countries that belong to the common excise territory of the EU and all other third countries. The final §§ 27 to 38 AlkStG contain provisions on tax breaks, tasks and powers of the supervisory and monitoring authorities, as well as fine and transitional provisions.
Due to the authorizations of the Alcohol Tax Act, the Alcohol Tax Ordinance was issued, which further specifies various provisions of the law.
history
The law was passed by the Bundestag in 2013 and replaced the spirits monopoly law that had been in force since 1922 on January 1, 2018 . Regulation (EU) No. 1234/2010 made extensive changes to the existing German law necessary, which the legislature implemented by revising the regulations in the Alcohol Tax Act. In order to give the affected market participants enough time to adapt to the new regulations, part of the law only came into force after a comparatively long transition period of almost five years after its promulgation.
Web links
- Text and versions of the Alcohol Tax Act (AlkStG)
- Draft law, rationale and procedural sequence for the Alcohol Monopoly Abolition Act
Individual evidence
- ↑ Text of the Alcohol Tax Ordinance (AlkStV)
- ↑ Regulation (EU) No. 1234/2010 , now replaced by Regulation (EU) No. 1308/2013
- ↑ Bill of the Federal Government, introduction in BT-Drs. 17/12301 , announced March 15, 2017
