Die Alkoholsteuer

Alcohol tax is a special tax. Errors or inaccuracies in handling alcohol taxation can have serious economic consequences. The alcohol tax is relevant not only for alcohol producers or retailers but also appears in industries such as food manufacturing, energy producers, or chemical companies.

This handbook provides a comprehensive overview of alcohol tax law, facilitating its application in practice. It also addresses typical practical and problem cases. In addition to the overall presentation, it consolidates all relevant materials in a uniform manner. Thus, the Alcohol Tax Act, the Alcohol Tax Regulation, the legislative justification, and the corresponding European directives are all included in this book. This makes it an ideal companion for practical work.

Overview of the chapters:
A. History and national legal basis of alcohol tax
B. Union legal requirements
C. Nature and justification of alcohol tax
D. Tax object
E. Tax rate and assessment basis
F. The focal point: The tax warehouse
G. The parties in alcohol tax law
H. Tax origin and tax liability
I. Transportations
J. Tax benefits
K. Taxation procedures

Legally and factually, alcohol tax law (like all excise tax law) is heavily influenced by procedural law. In addition to the general tax procedural regulations of the Fiscal Code, there are specific procedural requirements in alcohol tax law that can even be raised as material legal elements. Against this background, practical application is certainly advantageous when one not only focuses on alcohol tax regulations but also has general tax knowledge at their disposal.