Excise Duty Tables

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EUROPEAN COMMISSIONDIRECTORATE-GENERALTAXATION AND CUSTOMS UNIONIndirect Taxation and Tax administrationIndirect taxes other than VATEXCISE DUTY TABLESPart I - Alcoholic BeveragesThis document can be consulted on DG TAXUD Web site:http://ec.europa.eu/taxation customs/taxation/excise duties/index en.htm"Taxes in Europe" online database:http://ec.europa.eu/taxation customs/tedb/taxSearch.html(Shows the situation as at 01/07/2021) European Commission, 2021Reproduction is authorised, provided the source and web address(http://ec.europa.eu/taxation customs/index en.htm) are acknowledged.e-mail: TAXUD-C2-TABLES@ec.europa.eu

INTRODUCTORY NOTEIn collaboration with the Countries, the European Commission has established the "EXCISE DUTYTABLES" showing rates in force in the Countries of the European Union.As from 1 January 2007 this publication:* covers all EU Countries;* has been divided into three different sections:IAlcoholic BeveragesIIEnergy products and ElectricityIIIManufactured Tobacco.This publication aims to provide up-to-date information on Countries main excise duty rates as theyapply to typical products. The information is supplied by the respective Countries. The Commissioncannot be held responsible for its accuracy or completeness, neither does its publication imply anendorsement by the Commission of those Countries' legal provisions.It is intended that Countries will regularly communicate to the Commission all modifications of the ratescovered by this publication and that revised editions of the tables will be published twice a year.To this end, it is vital that all changes to duty structures or rates are advised by Countries to theCommission as soon as possible so that they may be incorporated in the tables with the least possibledelay. All details should be sent to:e-mail TAXUD-C2-TABLES@ec.europa.euThis document together with general information about the Taxation and Customs Union can be foundat:http://ec.europa.eu/taxation customs/index en.htmFor further or more detailed information, please contact directly the Countries concerned (seelist of contact persons at the end of this document).

UPDATE SITUATION - EXCISE DUTY TLTLULVYYWineYYFermentedbeveragesother thanwine & beerYIntermediateproductsYYEthyl alcoholNew VATrateHRYMTNLYPLPTROSESISK

TABLE OF CONTENTSINTRODUCTORY NOTE . 2UPDATE SITUATION - EXCISE DUTY TABLES . 3TABLE OF CONTENTS . 4EURO EXCHANGE RATES. 5ALCOHOLIC BEVERAGES . 6BEER . 7WINE . 19FERMENTED BEVERAGES OTHER THAN WINE AND BEER . 25INTERMEDIATE PRODUCTS. 30ETHYL ALCOHOL . 34NATIONAL TAXES . 39LIST OF COUNTRY CONTACT POINTS FOR EXCISE DUTY TABLES . 44

EURO EXCHANGE RATESValue of National Currency in EUR at the first working day of October1CountryNational CurrencyCurrency RomaniaRON4,874SwedenSEK10,4853The exchange rates are retrieved from the ECB website Home›Statistics›Exchange rates› Euro foreign exchangereference rates f/html/index.en.html).1The Lithuanian litas "LTL" irrevocably fixed as of 1 January 2015 ( 3,45280 LTL to 1 euro) - Official Journal L233,06/08/2014, Council Regulation (EU) No. 851/2014 of 23 July 2014 amending Regulation (EC) No 2866/98.The Latvian lats "LVL" irrevocably fixed as of 1 January 2014 ( 0,702804 LVL to 1 euro) - Official Journal L243,21/09/2013, Council Regulation (EU) No 870/2013 of 9 July 2013 amending Regulation (EC) No 2866/98The Estonian kroon "EEK' irrevocably fixed as of 1 January 2011 ( 15,6466 EEK to 1 euro) - Official Journal L 196,28/7/2010, Council Regulation (EU) No 671/2010 of 13 July 2010 amending Regulation (EC) No 2866/98The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 ( 30,1260 SKK to 1 euro) - Official Journal L 195,24/7/2008, Council Regulation (EC) No 694/2008 of 8 July 2008 amending Regulation (EC) No 2866/98The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008( 0,585274 CYP to 1 euro) - Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending Council Regulation (EC) No 2866/98.The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 ( 0,429300 MTL to 1 euro) - Official Journal L 256,2/10/2007, Council Regulation (EC) No 1134/2007 amending Council Regulation (EC) No 2866/98.The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 ( 239.640 SIT to 1 euro) - Official Journal L 195,15/7/2006, Council Regulation (EC) No 1086/2006 amending Council Regulation (EC) No 2866/98.

ALCOHOLIC BEVERAGES

BEERStandard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryATNatCurrEURReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR2(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ alc.NatCurr20Flavouredbeers:Following thejudgement ofthe court inCaseC-30/17concerningthe basis ofassessmentfor flavouredbeersaccording tothe Platoscale, inAustria onlythe dryextract of theoriginal wortwill be takenintoconsiderationbut not thearomaticsubstancesor sugarsyrup addedafter thecompletion lbreweriesonlyNoAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEUR1,2hl/ PlatoHectolitre RangeFromVAT%Additionalcomments20 12,500 hlTo12.499

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeVAT%AdditionalcommentsFromTo1,4hl/ Plato12.50024.99920 25,000 hl1,6hl/ Plato25.00037.49920 37,500 hl1,8hl/ Plato37.49950.00020 50,000hl12.50021yearlyproduction 12,500 hlThe tax rateremains thesame.BEBGEURBGN2,00431,50,766921201,7428hl/ PlatoNoper 1hectolitre forPlatodegrees of20No0,75hl/ Plato1,801hl/ Plato12.50025.00021yearlyproduction 25,000 hl1,859hl/ Plato25.00050.00021yearlyproduction 50,000 hl1,9172hl/ Plato50.00075.00021yearlyproduction 75,000 hl1,9754hl/ Plato75.000200.00021yearlyproduction 200,000hl0,3835hl/ Plato20

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeVAT%AdditionalcommentsFromTo01.00019As from28/7/2017,a reducedrate of 3per hl per Alcohol onbeerproduced byindependentsmallbrewerieswith yearlyproductionof up to1,000 hl,has beenintroduced.10.00021Productionup to10,000 hlinclusivethe initialextractcontentCYEUR619No3 hl/ AlcCZCZK321,188821No16hl/ Plato0,5944hl/ Plato19,2hl/ Plato0,7133hl/ Plato10.00050.00021Productionfrom 10,000hl up to50,000 hlinclusive22,4hl/ Plato0,8322hl/ Plato50.000100.00021Productionfrom 50,000hl up to

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%EURAdditionalcommentsExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%AdditionalcommentsTo100,000 1hl/ Plato100.000150.00021Productionfrom100,000 hlup to150,000 hlinclusive28,8hl/ Plato1,0699hl/ Plato150.000200.00021Productionfrom150,000 hlup to200,000 hlinclusive5.00016 5,000 hl0,393hl/ PlatoNo025,6hl/ PlatoBeer with analcoholcontent lessthan 2.8% isnot taxed.0,472hl/ Plato5.00010.00016 10,000 hl0,55hl/ Plato10.00020.00016 20,000 hl0,59hl/ Plato20.00040.00016 40,000 hlPlease seefootnote (1),(2) and (3)

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryEENatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUREUR(Article 4.1 of Directive hl/ lbreweriesonlyAdditionalcommentsNoNot appliedExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%Additionalcomments20If annualamount ofproduct is 15,000 hlTo15.0006,35hl/ AlcELEUR524ESEUR7,4821Basis ofassessment:hectolitres offinishedproduct.Productswith analcoholicstrengthexceeding2.8 per centvol. and aPlato degreeless than 1109,9621Basis ofassessment:hectolitres offinishedproduct.Productswith Platodegree of notless than 11and not morethan 152,75NoNot applied21NoProductswith analcoholicstrength notexceeding1.2 per centvol.21NoBasis ofassessment:hectolitres offinishedproduct.Productswith analcoholicstrengthexceeding1.2 per centvol. and notmore than2,5hl/ Plato24

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%Additionalcomments5.00024-50 % ,similarreductionfor the ratefor "Lowalcohol" ( 2.8%)30.00024-30 % ,similarreductionfor the ratefor "LowTo2.8 per centvol.FIEUR13,5621Basis ofassessment:hectolitres offinishedproduct.Productswith a Platodegreegreater than15 and notmore than 190,9121Productswith a Platodegreegreater than1938,052424,7524NoApplicablealso as basisfor thereducedrates forindependentsmallbreweries19,025hl/ Alc5.00126,635hl/ Alc

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%EURAdditionalcommentsExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%AdditionalcommentsToalcohol" ( 2.8%)30.00155.00024-20 % ,similarreductionfor the ratefor "Lowalcohol" ( 2.8%)55.001100.00024-10 % ,similarreductionfor the ratefor "Lowalcohol" ( 2.8%)100.001150.00024no reductionbetween100,000150,000 hl30,44hl/ Alc34,245hl/ Alc38,05hl/ AlcFREUR7,68203,8420No203,84hl/ AlcHRHRK405,288925No20hl/ Alc2,6445hl/ Alc22hl/ Alc2,9089hl/ Alc5.0015.00025yearlyproduction 5,000 hl25.00025yearlyproduction5,001 25,000 hl

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryHUIENatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEURHUF1.620EUR(Article 4.1 of Directive seduty/hl/ alc.NatCurr2723EURThe taxburden onflavouredbeers isincreased bythe publichealthproduct tax,see theNationaltaxes sectionfor details.Exceeding2.8% iesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEUR24hl/ Alc3,1733hl/ Alc26hl/ Alc3,4378hl/ Alc810hl/ Alc2,2507hl/ AlcHectolitre Range02323NoNoNoExceeding0.5% but 75.00025yearlyproduction25,001 75,000 hl75.001125.00025yearlyproduction75,001 125,000 hl27Yearlyproduction 200,000hl beer30.00023Yearlyproduction 50,000 hl10.00022reducedrate equalto 60% ofNo11,27ITVAT%11,27hl/ AlcExceeding1.2% but notexceeding2.8%1,794hl/ Plato

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%AdditionalcommentsTothe ordinaryexcise dutyrate isapplied tobeerbrewed byindependentsmallbrewerieswith aproductionof non morethan 10,000hl per yearLTEURLUEUR7,110,79332117No 200,000 hl(cat. 3)17No0,3966hl/ Plato0,4462hl/ PlatoLVEUR8,221Minimumlevel oftaxation 15.2EUR per 100litres.No4,1hl/ Alc50.00050.00017annualproduction 50,000 hl(cat. 1)200.00017annualproduction 200,000 hl(cat. 2)21Tax rate forthe first10,000 hlbeerproduced inonecalendaryear.Minimum

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat CurrEUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ weriesonlyAdditionalcommentsExciseduty/hl/ Plato or/ alcoholNatCurrEURHectolitre RangeFromVAT%AdditionalcommentsTolevel oftaxation15.2 EURper 100litres.0,965hl/ Plato1826,35hl/ Plato217-11% Plato(yearlyproduction 200,000hl)7-11% Plato35,11hl/ Plato2111-15%Plato(yearlyproduction 200,000hl)2111-15%Plato43,92hl/ Plato21 15% Plato(yearlyproduction 200,000hl)47,4821 15% Plato1,9072230,9536hl/ Plato2310,44235,22hl/ Plato23MTEUR1,9318NLEUR8,8321 7% Plato28,492137,96PLPLNPTEUR8,570,4518No8,8321No 1.2%alcoholNostrength byvol. 1.2%.Plato 7º.8,3423No4,285hl/ Platostrength byvol. 0.5%and 1.2%.strength byvol. 1.2%.Plato 7º.

Standard ratesMinimumexcise dutyadopted by theCouncil on 1910-1992(Dir 92/84/EEC)CountryNatCurrRORONSESEKSIEURReduced ratesCN 2203, CN 2206"Low alcohol""Independent small breweries"(Actual alcoholic strength by vol. exceeding 0,5%.)(Not exceeding 2,8% .)(Yearly production limited to 200.000 hl.)(Article 2 of Directive 92/83/EEC)(Article 5.1 of Directive 92/83/EEC)(Article 4.1 of Directive 92/83/EEC)0,748 EUR perhl/degree Plato offinished product.1,87 EUR perhl/degree of alcoholof finished product.(Article 1 of Directive 92/83/EEC)Rate may not be set more than 50% below the standard nationalrate.(Article 6 ofDirective92/84EEC)(Article 6 ofDirective92/84/EEC)Exciseduty/hl/ PlatoExcise duty/hl/ alc.NatCurrNat Curr3,64EUR(Article 4.1 of Directive 92/83/EEC)VAT%AdditionalcommentsEURExciseduty/hl/ eweries"strength byvol. 0.5%and 1.2%.Exciseduty/hl/ Plato or/ alcoholNatCurrVAT%Additionalcomments8,35hl/ Plato23strength byvol. 1.2%.Plato 7ºand 11º.EURHectolitre RangeFromTo23strength byvol. 1.2%.Plato 7ºand 11º.20,8923strength byvol. 1.2%.Plato 11ºand 13º.10,45hl/ Plato23strength byvol. 1.2%.Plato 11ºand 13º.25,0623strength byvol. 1.2%.Plato 13ºand 15º.12,53hl/ Plato23strength byvol. 1.2%.Plato 13ºand 15º.29,323strength byvol. 1.2%.Plato 15º.14,65hl/ Plato23strength byvol. 1.2%.Plato 15º.0,7468190,4124hl/ 5notapplicable2,01hl/ PlatoNoNo20.000226,05hl/ AlcSKEUR3,58720No202,652hl/ Alc

AT:DK:FI:LU:SI:The AT standard rate is 2 / hectolitre / degrees Plato. A reduction in Austria will only be granted to independent breweries with a maximum annual production volume of 50 000 hl andthe tax difference may be reimbursed at the request of the person who has paid the tax (standard rate) in Austria. The production quantities, as well as the taxation on the standard taxrate in Austria must be proven in order to receive a refund.The reduction depends on the brewery's annual production of beer.1) 3,700 hl: reduce the excise duty by 50 percent.2) 3,700 and 20,000: reduce the excise duty in percent that equals to 168,607 divided by the produced amount in hl plus 4.43.3) 20,000 hl: reduce the excise duty in percent that equals to 14.29 minus produced amount in hl divided by 14,003.Reductions are cumulativeAn additional duty is imposed on products containing a mixture of beer and non-alcoholic drinks.Rates: 600 / HL of finished productSmall breweries (yearly production 20,000 hl).Exemption is for natural person use of beer if yearly production is less then 500 l.

WINEStandard ratesReduced RatesStill WineSparkling Wine(Article 8.1 of Directive 92/83/EEC)Still Wine(Article 8.2 of Directive 92/83/EEC)Sparkling Wine(Not exceeding 8.5% vol.)(Article 9.3 of Directive 92/83/EEC)Minimum exciseduty adopted bythe Council on 1910-9920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)Excise duty perhectolitreExcise duty perhectolitreExcise duty perhectolitre(Dir. 515 x 22% vol.1.843247,64522515 x 22% vol.1.126151,3014256 x 15% vol.1.461196,3156256 x 15% 21021VAT%AdditionalcommentsEURExcise duty perhectolitreNatCurrVAT%Additional commentsEURas of 1stJuly 202023,91192123,911920518212069,604251,2 x 6% vol.63,3520 6% vol. Ifethanolcontent is upto 6%vol8535119 6 %vol.114,6182251,2 x 6% vol.63,3520 6% vol. If ethanolcontent is up to 6%volNot applied021Not applied021

Standard ratesReduced RatesStill WineSparkling Wine(Article 8.1 of Directive 92/83/EEC)Still Wine(Article 8.2 of Directive 92/83/EEC)Sparkling Wine(Not exceeding 8.5% vol.)(Article 9.3 of Directive 92/83/EEC)Minimum exciseduty adopted bythe Council on 1910-9920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)Excise duty perhectolitreExcise duty perhectolitreExcise duty perhectolitre(Dir. FIEEURITEURVAT%AdditionalcommentsEUR421NatCurr248 x 18% vol.3,912000250027424,84235,51 x 15% vol.Exceeding5.5%volume butnotexceeding15%volume616,4523 4211,2 x 18% 08 x 18% vol. EURExcise duty perhectolitreNatCurrVAT%Additional commentsEUR287245,5 x 8% vol.287245,5 x 8% vol.198242,8 x 5,5% vol.198242,8 x 5,5% vol.36241,2 x 2,8% vol.36241,2 x 2,8% vol.141,5723 5,5% vol.Notexceeding5.5% volume141,5723 5,5% vol. Notexceeding 5.5%volume

Standard ratesReduced RatesStill WineSparkling Wine(Article 8.1 of Directive 92/83/EEC)Still Wine(Article 8.2 of Directive 92/83/EEC)Sparkling Wine(Not exceeding 8.5% vol.)(Article 9.3 of Directive 92/83/EEC)Minimum exciseduty adopted bythe Council on 1910-9920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)Excise duty perhectolitreExcise duty perhectolitreExcise duty perhectolitre(Dir. dditionalcommentsEURNatCurrAdditional EK2.618249,6829258,51 x 14,99% vol.5,479 SEKif ABV is15-18 %2.618249,6829258,51 x 14,99%vol. 5,479SEK ifABV is 1518 %00250 x 2,24% vol. 2.25%00250 x 2,24% vol. 2.25%5.479522,54112515 x 18% vol.5.479522,54112515 x 18% vol.91987,6465252,25 x 4,49% vol.2.25-4.5%91987,6465252,25 x 4,99% vol.2.25-4.5%1.358129,5147254,5 x 6,99% vol.4.5-7%1.358129,5147254,5 x 6,99% vol.4.5-7%17417421VAT%LT 8,51%vol. 8.5%65,46Excise duty perhectolitre65,46172117N/A 8,51%vol. 8.5%44,2421N/A 8,5% vol. 8.5%44,2421notapplicable 8,5% vol. 8.5%not applicable

Standard ratesReduced RatesStill WineSparkling Wine(Article 8.1 of Directive 92/83/EEC)Still Wine(Article 8.2 of Directive 92/83/EEC)Sparkling Wine(Not exceeding 8.5% vol.)(Article 9.3 of Directive 92/83/EEC)Minimum exciseduty adopted bythe Council on 1910-9920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)(Article 5 of Directive 92/84/EEC)Excise duty perhectolitreExcise duty perhectolitreExcise duty perhectolitre(Dir. .869178,2495257 x 8,5% vol. 78.5%022The smallproducer ofwine ownsand uses atleast 0.1hectares anda maximumof 20hectares ofvineyard,and annuallydoes notproducemore than100,000liters of wine.VAT for still wine is 14% if the alcoholic strength is lower or equal than 13 An additional duty is imposed on products containing a mixture of wine and non-alcoholic drinks.Rates: 600 / HL of finished productExcise duty perhectolitreVAT%Additional comments7 x 8,5% vol. 78.5%NatCurrEUR1.869178,24952502254,1620

FERMENTED BEVERAGES OTHER THAN WINE AND BEERStandard ratesReduced ratesOther still fermented beverages.Other sparkling fermented beverages.Other still fermented beverages.(Article 12.1 of Directive 92/83/EEC)(Article 12.2 of Directive 92/83/EEC)Not exceeding 8.5% vol.Other sparkling fermented beverages.(Article 13.3 of Directive 92/83/EEC)Minimum exciseduty adopted by theCouncil on 19-1019920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84EEC and Article15 of Directive 92/83/EEC)(Article 5 of Directive 92/84EEC and Article 15of Directive 92/83/EEC)(Article 5 of Directive 92/84EEC and Article 15 of Directive 92/83/EEC)Excise duty perhectolitreExcise duty perhectolitreExcise duty perhectolitre(Dir. 01.12602.3406-15% vol.8 x 18% URExcise duty perhectolitreNatCurrVAT%AdditionalcommentsEURas of 1stJuly 202023,91192123,9119206-15% vol.518212069,604251.2-6%vol.63,3520If ethanolcontent isup to6%vol8535119 6 %vol.114,6182251.2-6%vol.63,3520If ethanolcontent isup to6%volNotapplied8 x 18% vol.021287245,5 x 8% vol.Notapplied021287245,5 x 8% vol.

Standard ratesReduced ratesOther still fermented beverages.Other sparkling fermented beverages.Other still fermented beverages.(Article 12.1 of Directive 92/83/EEC)(Article 12.2 of Directive 92/83/EEC)Not exceeding 8.5% vol.Other sparkling fermented beverages.(Article 13.3 of Directive 92/83/EEC)Minimum exciseduty adopted by theCouncil on 19-1019920 EUR per hectolitre of product.0 EUR per hectolitre of product.0 EUR per hectolitre of product.(Article 5 of Directive 92/84EEC and Article15 of Directive 92/83/EEC)(Article 5 of Directive 92/84EEC and Article 15of Directive 92/83/EEC)(Article 5 of Directive 9

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