Tobacco Tax Act (Germany)
| Basic data | |
|---|---|
| Title: | Tobacco Tax Act |
| Previous title: | Law on the taxation of tobacco |
| Abbreviation: | TabStG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax law |
| References : | 612-1-8 |
| Original version from: | May 28, 1868 ( Federal Law Gazette p. 319) |
| Entry into force on: | June 29, 1868 |
| New announcement from: | September 1, 1972 ( Federal Law Gazette I, p. 1633 ) |
| Last revision from: | July 15, 2009 ( Federal Law Gazette I, p. 1870 ) |
| Entry into force of the new version on: |
July 22, 2009 and April 1, 2010 |
| Last change by: |
Art. 4 G of June 29, 2020 ( Federal Law Gazette I p. 1512, 1514 ) |
| Effective date of the last change: |
July 1, 2020 (Art. 12 G of June 29, 2020) |
| GESTA : | D063 |
| Weblink: | Text of the law |
| Please note the note on the applicable legal version. | |
The Tobacco Tax Act regulates the collection of tobacco tax in Germany .
taxation
The tobacco tax is an indirect federal tax by its type of tax and is viewed as a consumption tax . Tobacco products are taxed in accordance with Section 1 Paragraph 1 Clause 1 TabStG, including: a. Cigars, cigarettes and smoking tobacco.
history
After tobacco consumption became fashionable in Germany during the Thirty Years' War , attempts were made to counteract it through bans. Then came a phase of the fiscal utilization of raw tobacco through state monopolies or luxury taxes.
In 1819 Prussia introduced a weight tax on tobacco leaves. After the founding of the empire, a Reich tobacco tax in the form of a weight tax was continued in 1879.
The former continued Reich tax has been continued as a federal tax since 1949 .
Europe
The tobacco tax was levied by all countries in Europe, although the tax rates and tax bases differed considerably in some cases. In principle, the tobacco tax was harmonized within the European Union on January 1st, 1993.
Web links
Individual evidence
- ^ New announcement of the Tobacco Tax Act of May 6, 1953 ( Federal Law Gazette I, p. 169 ).
- ↑ a b BMF Tobacco Tax Glossary. ( Memento of the original from December 3, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
