Beer Taxation Act.

[摘要] The present Act lays down provisions relating to the taxation of beer. Article 1 establishes that beer is subject to tax. Control area is the area of the Federal Republic of Germany without the territory of Büsingen and without the island Helgoland. The beer tax is an excise tax within the meaning of the Tax Code. The text consists of 31 articles divided into 7 Parts as follows: General provisions (1); Taxation and tax suspension (2); Import of beer from third countries or areas (3); Transport a

[发布日期] 2009-07-22

[学科分类] 食品科学和技术

[关键词] Viticulture/oenological practices;Royalties/fees;Transport/storage;International trade