Gap beer
Gap beers were beers that, according to the West German Beer Tax Act of 1952, could not be clearly assigned to a beer type.
definition
According to the old beer tax law, beers were named according to their original wort content . Beer with an original wort content of
- 2.0–5.5 percent was simple beer ,
- 7.0-8.0 percent was draft beer ,
- 11.0–14.0 percent was full beer and
- at least 16.0 percent was strong beer .
A beer with an original wort of 15 percent, for example, was in the gap between full and strong beer and was therefore not allowed to be brewed at the time. The Beer Tax Act of 1952 was changed in 1993. Due to the new beer tax regulation, in which the original wort is directly decisive, these beers can also be brewed.
According to a judgment of the Higher Regional Court of Karlsruhe in 1988, a beer produced in the Federal Republic of Germany that was not marketable in its territory was no longer subject to the restriction if it was reimported from an EEC member state in which it was in the free movement of goods.
Beer Tax Act of 1952
Wording of § 10 Beer Tax Act (trade in beer) -Excerpt-
(Paragraph 2) Plain beer and draft beer may only be placed on the market if they are identified as such in a way that the consumer can recognize. Beer may only be marketed under the designation strong beer or any other designation that gives the impression that the beer is particularly heavily brewed if the original wort content of the beer does not fall below the specified limit. Only strong beer may be marketed under the name " Bockbier ".
(Paragraph 3) Beer with an original wort content of
- less than 2,
- more than 5.5 and less than 7,
- more than 8 and less than 11 and
- more than 14 and less than 16
per hundred may not be placed on the market. The Federal Minister of Finance can allow exceptions. Unless otherwise specified, beer of the first type is taxed as a simple beer, beer of the second type as draft beer, beer of the third type as full beer and beer of the fourth type as strong beer. The same tax rates apply to beer of the types specified in sentence 1 that is illegally placed on the market.
Web links
Individual evidence
- ↑ Willi Albers: Manual dictionary of economic science (HdWW) , p. 207, Vandenhoeck + Ruprecht, 1980, ISBN 3525102577
- ↑ Becks-Online judgment of the Higher Regional Court Karlsruhe of September 28, 1988 6 U 145/88 "Lückenbier"