Lock distillery
Closure distillery is the name for the production company of spirits ( distillery ), the distillery of which is completely under customs clearance during the production process .
Germany
The distillation of alcohol products within the scope of the Alcohol Tax Act is basically carried out in sealed distilleries . In contrast to the exception rule at the severance payment distilleries , the actual amount of alcohol produced is determined. Production from the distillation process takes place under customs clearance; d. H. all flanges , connections and premises for alcohol storage are sealed by customs . The amount of alcohol is detected either by a calibrated counter or a sealed collection vessel. In Austria, a so-called fire counter is used for this in closure distilleries with limited system security .
Closure distilleries could be operated with or without distilling rights until 2013 under the Spirits Monopoly Act . The term distilling right is not to be understood as a license to act, but as the right to produce spirits under particularly favorable financial conditions. As part of the distillery law, the alcohol could be delivered to the federal monopoly administration for spirits at a price above the market price . Distilling rights could easily amount to 100,000 liters of alcohol per year and more. On September 30, 2013 the distilling rights for agricultural distilleries expired . Closure distilleries without distilling rights were not affected by the expiry of the brandy monopoly.
Sealing distilleries can only be operated in a tax warehouse ( Section 5 (2) of the Alcohol Tax Act). The alcohol remains under tax suspension as long as it is in the tax warehouse. The tax arises if the alcohol is removed from the tax warehouse without further proceedings being followed ( Section 18 of the Alcohol Tax Act , e.g. transport under tax suspension , tax-free use). The tax is € 13.03 / liter of alcohol. There is an exception for small closure distilleries up to 400 liters annual production; here the tax is 7.30 € / liter of alcohol ( Section 2 of the Alcohol Tax Act ).
Austria
Sections 20 - 30 of the Austrian alcohol tax law regulate distilleries. Austrian law differs only slightly from German law - both are based on the European Union's consumption tax guidelines. In Austria, closure distilleries are themselves tax warehouses and do not have to be part of a larger tax warehouse, as in Germany.
Individual evidence
- ^ Schröer-Schallenberg in Peters / Bongartz / Schröer-Schallenberg: consumption tax law . CHBeck Study and Practice, ISBN 3-406-43496-7 .
- ↑ https://www.ris.bka.gv.at/GeltendeFnahm.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004876 Alcohol Tax Law Austria
