EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes !!!!!!!!!!!!
|
|
- Edgar Horn
- 5 years ago
- Views:
Transcription
1 EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF May 2004!!!!!!!!!!!! EXCISE DUTY TABLES Part I Alcoholic Beverages!!!!!!!!!!!! Can be consulted at: (Shows the situation as at 1 May 2004) B-1049 Brussels - Belgium - Office: MO59 4/11. Telephone: direct line (+32-2) , switchboard Fax: (+32-2) Telex: COMEU B Telegraphic address: COMEUR Brussels. X.400: G=Tove; S=Mogensen; I=TM; P=CEC; A=RTT; C=BE Internet: tove.mogensen@cec.eu.int
2 May 2004 INTRODUCTORY NOTE In collaboration with the Member States, the European Commission has established the EXCISE DUTY TABLES showing rates in force in the Member States of the European Union. As from 1 May 2004 this publication: * covers the 25 Member States of the EU and the two Candidate Countries (Bulgaria and Romania); * has been devided into three different sections: I Alcoholic Beverages II Energy products and Electricity III Manufactured Tobacco. This publication aims to provide up-to-date information on Member States main excise duty rates as they apply to typical products. It is intended that Member States will regularly communicate to the Commission all modifications of the rates covered by this publication and that revised editions of the tables will be published at regular intervals. To this end, it is vital that all changes to duty structures or rates are advised by Member States to the Commission as soon as possible so that they may be incorporated in the tables with the least possible delay. All details should be sent to Mrs Tove Mogensen: ...tove.mogensen@cec.eu.int fax...int ; telephone...int This document together with general information about the Taxation and Customs Union can be found at: 2
3 3 UPDATE SITUATION - EXCISE DUTY TABLES 1 May 2004 New start May 2004
4 INDEX May 2004 INTRODUCTORY NOTE 2 UPDATE SITUATION 3 EUR exchange rate as of 1 OCTOBER ALCOHOLIC BEVERAGES 6 Beer 7 Wine 10 Graphs - Wine 12 Fermented beverages other than wine and beer 14 Intermediate products 16 Graph - Intermediate products 18 Ethyl alcohol 19 Graph - Ethyl alcohol 21 National taxes 22 4
5 EUR Exchange Rates Value of National Currency in EUR at 1 October 2003* Member State National Currency Currency value CZ CZK 31,891 DK DKK 7,427 EE EEK 15,6466 CY CYP 0,58445 LV LVL 0,6495 LT LTL 3,4524 HU HUF 253,95 MT MTL 0,4289 PL PLN 4,571 SI SIT 235,45 SK SKK 41,275 SE SEK 9,085 UK GBP 0,7047 BG BGN 1,9479 RO ROL *Rates published in the Official Journal of the European Union - C 236 of 2/10/
6 May 2004 ALCOHOLIC BEVERAGES 6
7 Beer CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates Independent small breweries (Yearly production limited to hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on (Article 2 of Directive 92/83/EEC) EUR per hl/degree Plato of finished product EUR per hl/degree of alcohol of finished product. (Article 4.1 of Directive 92/83/EEC) Rate may not be set more than 50% below the standard national rate. (Article 5.1 of Directive 92/83/EEC) (Dir 92/84/EEC) (Article 6 of Directive 92/84EEC) (Article 6 of Directive 92/84/EEC) (Article 4.1 of Directive 92/83/EEC) (Article 1 of Directive 92/83/EEC) MS Nat Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Curr NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 1, ,00 <= hl 1, ,00 <= hl 1, ,00 <= hl 1, ,00 <= hl 1, ,00 <= hl 1, ,00 CZ CZK 24,00 0,752 22,00 <= hl 12,00 0,376 22,00 <= hl 14,40 0,451 22,00 <= hl 16,80 0,526 22,00 <= hl 19,20 0,602 22,00 <= hl 21,60 0,677 22,00 DK DKK <= 11 Plato 268,50 36,15 25,00 from 16,36 2,20 25,00 0,5%-2,8% ,00 > 11 <= 14 Plato 345,75 46,55 25,00 to 22,72 3,06 25,00 > 14 <= 18 Plato 460,75 62,04 25,00 > 18 <= 22 Plato 510,25 68,70 25,00 >22 Plato 27,00 3,64 25,00 DE 0,787 16,00 <= 5000 hl 0, ,00 <= hl 0, ,00 <= hl 0, ,00 <= hl 0, ,00 EE EEK 55,00 3,52 18,00 <= hl 27,50 1,76 18,00 EL EUR 1,13 18,00 <= hl 0,57 18,00 ES EUR 0,81 16,00 0,5%-1,2% 0 16,00 1,2% -2,8% 2,45 16,00 FR EUR >2,8% 2,60 19,60 0,5%-2,8% 1,30 19,60 IE EUR 19,87 21,00 IT EUR 1,59 20,00 DK: Beer (degree Plato): The first four rates are given "per hl", the last one "per hl per degree Plato". From 1/10/2004 the excise duty on beer will be 5840 DKK (786,32 EUR) per hl pure alcohol content in the finished product. 7
8 ...Beer... Alcoholic Beverages Situation as at 1 May 2004 CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Standard rates Reduced rates Independent small breweries (Yearly production limited to hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on (Article 2 of Directive 92/83/EEC) EUR per hl/degree Plato of finished product EUR per hl/degree of alcohol of finished product. (Article 4.1 of Directive 92/83/EEC) Rate may not be set more than 50% below the standard national rate. (Article 5.1 of Directive 92/83/EEC) (Dir 92/84/EEC) (Article 6 of Directive 92/84EEC) (Article 6 of Directive 92/84/EEC) (Article 4.1 of Directive 92/83/EEC) (Article 5.1 of Directive 92/83/EEC) MS NatCurr Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Excise duty/hl/ Plato or / alcohol VAT Excise duty/hl/ alc. VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % CY CYP per hl 2,80 4,79 15,00 LV LVL 1,22* 1,88 18,00 LT LTL 7,00 2,03 18,00 3,50 1,01 18,00 LU EUR 0, ,00 <= hl 0, ,00 <= hl 0, ,00 HU HUF 420,00 1,654 25,00 MT MTL 0,32 0,746 18,00 0,16 0,373 18,00 0,08* 0,187 18,00 NL EUR <= 7 Plato 5,50 19,00 <= 7 Plato 5,50 19,00 > 7 <= 11 Plato 18,84 19,00 >7 <=11 Plato 17,43 19,00 > 11 <= 15 Plato 25,11 19,00 >11 <= 15 Plato 23,23 19,00 >15 Plato 31,40 19,00 >15 Plato 29,05 19,00 AT EUR 2,08 20,00 <12500 hl 1,25 20,00 <25000 hl 1,46 20,00 <37500 hl 1,67 20,00 <= hl 1,88 20,00 LV: MT: NL: NL: *Not less than 2 LVL/hl. *Products containing a mixture of beer with non-alcoholic drinks. Beer (degree Plato): All the four rates are given "per hl". The reduced rates above «Independent small breweries» are calculated as 92,5% of the corresponding standard rates. 8
9 ...Beer... Alcoholic Beverages Situation as at 1 May 2004 CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Standard rates Reduced rates Independent small breweries (Yearly production limited to hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on (Article 2 of Directive 92/83/EEC) EUR per hl/degree Plato of finished product EUR per hl/degree of alcohol of finished product. (Article 4.1 of Directive 92/83/EEC) Rate may not be set more than 50% below the standard national rate. (Article 5.1 of Directive 92/83/EEC) (Dir 92/84/EEC) (Article 6 of Directive 92/84EEC) (Article 6 of Directive 92/84/EEC) (Article 4.1 of Directive 92/83/EEC) (Article 5.1 of Directive 92/83/EEC) MS NatCurr Excise duty/hl/ Plato VAT Excise duty/hl/ alc. VAT Excise duty/hl/ Plato or / alcohol VAT Excise duty/hl/ alc. VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % NatCurr EUR % PL PLN 6,86 1,50 22,00 * * 22,00 PT EUR <=8 Plato 7,76 19,00 >0,5%<=1,2%v 6,19 19,00 <=8 Plato 3,88 19,00 >0,5%<=1,2% 3,10 19,00 >8 <=11 Plato 12,39 19,00 >8 <=11 Plato 6,20 19,00 >11 <=13 Plato 15,52 19,00 >11 <=13 Plato 7,76 19,00 >13 <=15 Plato 18,59 19,00 >13 <=15 Plato 9,30 19,00 >15 Plato 21,75 19,00 >15 Plato 10,88 19,00 SI SIT 1643,00 6,98 20,00 SK SKK 50,00 1,21 19,00 <= hl 37,00 0,89 19,00 FI EUR >2,8% 19,45 22,00 <=2000 hl 9,725 22,00 0,5%-2,8% 1,68 22,00 <=30000 hl 13,615 22,00 <=55000 hl 15,692 22,00 <= hl 17,505 22,00 SE SEK >2,8% 147,00 16,18 25,00 UK GBP 12,59 17,87 17,50 <=30000 hl foot-..*..-note* 0,5%-1,2% ,50 BG BGN 1,05 0,54 20,00 RO ROL 21136,50 0,55 19,00 <= hl 18062,00 0,47 19, ,00 0,49 19, ,00 0,46 19,00 PL: *Indepedent small breweries: 1. up to hl/of beer may lower the output tax by 25,00 PLN/hl (5,47 EUR/hl) 2. up to hl/of beer may lower the output tax by 12,50 PLN/hl (2,73 EUR/hl) 3. up to hl/of beer may lower the output tax by 10,00 PLN/hl (2,19 EUR/hl) 4. up to hl/of beer may lower the output tax by 7,50 PLN/hl (1,64 EUR/hl) UK : A special duty relief scheme for «Independent small breweries» whose annual production is hl or less came into effect on 1/6/2002. The threshold will be increased to hl from 1/6/
10 Wine Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) Minimum excise duty adopted by the Council on (Article 8.1 of Directive 92/83/EEC) (Article 8.2 of Directive 92/83/EEC) (Article 9.3 of Directive 92/83/EEC) (Dir. 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 47, ,00 161, ,00 14, ,00 CZ CZK , ,00 73,37 22,00 DK DKK 6%-15%vol 705,00 94,92 25,00 6%-15%vol 1055,00 142,04 25,00 Still 1,2%-6%vol 450,00 60,59 25,00 15%-22%vol 1055,00 142,04 25,00 15%-22%vol 1405,00 189,16 25,00 Spark 1,2%-6%vol 800,00 107,71 25,00 DE EUR 0 16,00 136,00 16,00 Spark < 6% 51,00 16,00 EE EEK 1040,00 66,47 18, ,00 66,47 18,00 6 % 325,00 20,77 18,00 EL EUR 0 18, ,00 ES EUR 0 16, , ,00 FR EUR 3,40 19,60 8,40 19,60 IE EUR 273,00 21,00 546,01 21,00 <5% 90,98 21,00 IT EUR 0 20, ,00 CY CYP , ,00 LV LVL 30,00 46,19 18,00 30,00 46,19 18,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 40,00 11,59 18,00 LU EUR <=13%vol 0 12, ,00 >13%vol 0 15,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 MT MTL , ,00 NL EUR 59,02 19,00 201,24 19,00 Still 29,51 19,00 Sparkling 38,16 19,00 AT EUR 0 20,00 144,00 20,00 <7% 72,00 20,00 10
11 ...Wine... Situation as at 1 May 2004 Alcoholic Beverages Standard rates Reduced rate Still Wine Sparkling Wine Still Wine - Sparkling Wine (Not exceeding 8.5% vol.) Minimum excise duty adopted by the Council on (Article 8.1 of Directive 92/83/EEC) (Article 8.2 of Directive 92/83/EEC) (Article 9.3 of Directive 92/83/EEC) (Dir. 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) (Article 5 of Directive 92/84/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % PL PLN 136,00 29,75 22,00 136,00 29,75 22,00 PT EUR 0 12, ,00 SI SIT , ,00 SK SKK , ,00 58,15 19,00 per hl 1700,00 41,19 19,00 FI EUR 212,00 22,00 212,00 22,00 >1,2%<2,8% 4,54 22,00 >2,8%<5,5% 103,00 22,00 >5,5%<8,0% 152,00 22,00 SE SEK 2208,00 243,04 25, ,00 243,04 25,00 Still&Spark <2,25% ,00 Still&Spark 2,25%-4,5% 758,00 83,43 25,00 Still&Spark 4,5%-7% 1120,00 123,28 25,00 Still&Spark 7%-8,5% 1541,00 169,62 25,00 UK GBP 163,47 231,97 17,50 220,54 312,96 17,50 Still >1,2% <=4% 50,38 71,49 17,50 Still >4% <=5,5% 69,27 98,30 17,50 Spark>5,5%< 8,5% 166,70 236,55 17,50 BG BGN , ,00 RO ROL , ,00 42,00 19,00 11
12 values in EUR at 1/10/ Still wine Situation as at 1 May BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 12
13 values in EUR at 1/10/ Sparkling wine Situation as at 1 May BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO Member states Excise Duty Rate Minimum excise duty: 0 EUR per hectolitre of product 13
14 Fermented beverages other than wine and beer Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates Other still fermented beverages. Other sparkling fermented beverages. Other still fermented beverages. Other sparkling fermented beverages. Not exceeding 8.5% vol. Minimum excise duty adopted by the Council on (Article 12.1 of Directive 92/83/EEC) Article 12.2 of Directive 92/83/EEC) (Article 13.3 of Directive 92/83/EEC) (Dir. 92/84/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 47, ,00 161, ,00 14, ,00 CZ CZK , ,00 73,37 22,00 DK DKK Still 6%-15% vol 705,00 94,92 25,00 Still 1,2%-6% vol 450,00 60,59 25,00 DE 0 16,00 136,00 16,00 Sparkling < 6% vol 51,00 16,00 EE EEK 1040,00 66,47 18, ,00 66,47 18,00 6 % 325,00 20,77 18,00 EL EUR 0 18, , ,00 ES EUR 0 16, , ,00 FR EUR 3,40 19,60 3,40 19,60 IE EUR 273,00 21,00 546,01 21,00 <=6% vol 83,25 21,00 >6% <8,5% vol 192,48 21,00 IT EUR 0 20, ,00 CY CYP , ,00 LV LVL 30,00 46,19 18,00 30,00 46,19 18,00 LT LTL 150,00 43,45 18,00 150,00 43,45 18,00 40,00 11,59 18,00 LU EUR 0 15, , ,00 HU HUF 800,00 3,15 25, ,00 35,91 25,00 MT MTL , ,00 NL EUR 59,02 19,00 201,24 19,00 Still 29,51 19,00 Sparkling 38,16 19,00 AT EUR 0 20,00 144,00 20,00 Sparkling <7% 72,00 20,00 14
15 Fermented beverages other than wine and beer Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates Other still fermented beverages. Other sparkling fermented beverages. Other still fermented beverages. Other sparkling fermented beverages. Not exceeding 8.5% vol. Minimum excise duty adopted by the Council on (Article 12.1 of Directive 92/83/EEC) Article 12.2 of Directive 92/83/EEC) (Article 13.3 of Directive 92/83/EEC) (Dir. 92/84/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) (Article 5 of Directive 92/84EEC and......article 15 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % PL PLN 136,00 29,75 22,00 273,00 59,72 22,00 PT EUR 0 19, ,00 SI SIT , ,00 SK SKK , ,00 58,15 19, ,00 41,19 19,00 FI EUR 212,00 22,00 212,00 22,00 >1,2%<2,8% 4,54 22,00 >2,8%<5,5% 103,00 22,00 >5,5%<8,0% 152,00 22,00 SE SEK 2208,00 243,04 25, ,00 243,04 25,00 Still&Sparkl <2,25% ,00 Still&Sparkl 2,25%-4,5% 758,00 83,43 25,00 Still&Sparkl 4,5%-7% 1120,00 123,28 25,00 Still&Sparkl 7%-8,5% 1541,00 169,62 25,00 UK GBP 163,47 231,97 17,50 220,54 312,96 17,50 Still>1,2%<=4% 50,38 71,49 17,50 Still>4%<=5,5% 69,27 98,30 17,50 Sparkling >5,5%<8,5% 166,70 236,55 17,50 BG BGN , ,00 RO ROL , ,00 42,00 19,00 15
16 Intermediate products Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on (Article 17 of Directive 92/83/EEC) 45 EUR per hectolitre of product. (Article 18.3 of Directive 92/83/EEC) Not set more than 40% below the standard national rate of excise duty and not less than the rates on still-wines etc. (Dir. 92/84/EEC) (Article 4 of Directive 92/84/EEC) (Article 18.3 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % BE EUR 99, ,00 74,37 21,00 Sparkling 161, ,00 161, ,00 CZ CZK 2340,00 73,37 22,00 DK DKK Still 15%-22%vol 1055,00 142,04 25,00 Still 1,2%-6% vol 450,00 60,59 25,00 Still 6%-15% vol 705,00 94,92 25,00 DE EUR 153,00 16,00 102,00 16,00 Sparkling 136,00 16,00 EE EEK 1600,00 102,26 18,00 EL EUR 45,00 18, ,00 ES EUR 49,49 16,00 29,70 16,00 FR EUR 214,00 19,60 IE EUR 396,12 21,00 273,00 21,00 IT EUR 56,15 20,00 CY CYP 26,30 45,000 15,00 LV LVL 70,00 107,78 18,00 42,00 64,67 18,00 LT LTL 230,00 66,62 18,00 150,00 43,45 18,00 LU EUR >15% 66, ,00 <=15% 47, ,00 HU HUF 13220,00 52,06 25,00 MT MTL 20, ,00 NL EUR Still >15%-22% 102,68 19,00 Still <=15% 72,89 19,00 Sparkling >15%-22% 201,24 19,00 AT EUR 73,00 20,00 Sparkling 144,00 20,00 EL, FR: Reduced rate for Vin doux naturel : Greece = EUR 22,5, France = EUR 54 (Article 18.4 Directive 92/83/EEC). 16
17 Intermediate products Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on (Article 17 of Directive 92/83/EEC) 45 EUR per hectolitre of product. (Article 18.3 of Directive 92/83/EEC) Not set more than 40% below the standard national rate of excise duty and not less than the rates on still-wines etc. (Dir. 92/84/EEC) (Article 4 of Directive 92/84/EEC) (Article 18.3 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % PL PLN 273,00 59,72 22,00 PT EUR 52,29 19,00 SI SIT 15000,00 63,71 20,00 SK SKK 2400,00 58,15 19,00 FI EUR Still&Spark 15%-22% 424,00 22,00 Still&Spark 1,2%-15% 257,00 22,00 SE SEK Still&Spark 4517,00 497,19 25, ,00 299,39 25,00 UK GBP 217,95 309,28 17,50 163,47 231,97 17,50 BG BGN 90,00 46,20 20,00 RO ROL ,00 45,00 19,00 PT: Reduced rate for Vinho da Madeira for the Autonomous Regions of Madeira: = EUR 21,20 (Article 7.3 Directive 92/84/EEC). 17
18 values in EUR at 1/10/ Intermediate Products Situation as at 1 May BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO Member states Excise Duty Rate Minimum excise duty: 45 EUR per hectolitre of product 18
19 Ethyl alcohol Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates For low strength spirits, particular regions, etc. Small distilleries Yearly production limited to 10 hl of pure alcohol. Minimum excise duty adopted by the Council on (Dir. 92/84/EEC) (Article 20 of Directive 92/83/EEC) 550 EUR or 1000 EUR per hectolitre of pure alcohol. (Article 3.1 of Directive 92/84/EEC) (Article 22.1 of Directive 92/83/EEC) The reduced rates shall not be set more than 50% below the standard national rate of excise duty. (Article 22.1 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % BE EUR 1660, ,00 CZ CZK 26500,00 830,95 22,00 <=30 litres* 13300,00 417,04 22,00 DK DKK 15000, ,66 25,00 DE EUR 1303,00 16,00 730,00 16,00 EE EEL 14500,00 926,72 18,00 EL EUR 908,00 18,00 *454,00 18,00 ES EUR 739,97 16,00 647,54 16,00 FR EUR 1450,00 19,60 835,00* 19,60 IE EUR 3925,00 21,00 IT EUR 730,87 20,00 CY CYP 350,00 598,85 15,00 LV LVL 550,00 846,81 18,00 LT LTL 3200,00 926,89 18, ,00 926,89 18, ,00 926,89 18,00 LU EUR 1041, ,00 HU HUF ,00 756,05 25,00 MT MTL 1000, ,00 NL EUR 1775,00 19,00 AT EUR 1000,00 20,00 *540,00 20,00 CZ: *Reduced rate for small fruit growers' distilleries producing not more than 30 litres of fruit spirit per year per household. EL: *Ouzo (Article 23.2 Directive 92/83/EEC). EL: *Ethyl Alcohol - Derogation possible for several regions but only applied in the department of Dodecanese (Article 7 Directive 92/84/EEC). FR: *For rum from the overseas departments of the French Republic (Council decision of 30/10/95). FR: Plus a levy of 130 EUR/hl on drinks of a strength exceeding 25% to the benefit of the National Sickness Insurance scheme. HU: "Reduced rate (50% of the standard national rate) for fruit spirits produced by fruit growers' distilleries for the quantity up to 50 litres of fruit spirit annually per fruit growers' household". AT: *Small distilleries producing not more than 4hl pure alcohol per year - calculated as 54% of the standard rate. 19
20 Ethyl alcohol Alcoholic Beverages Situation as at 1 May 2004 Standard rates Reduced rates For low strength spirits, particular regions, etc. Small distilleries Yearly production limited to 10 hl of pure alcohol. Minimum excise duty adopted by the Council on (Article 20 of Directive 92/83/EEC) 550 EUR or 1000 EUR per hectolitre of pure alcohol. (Article 22.1 of Directive 92/83/EEC) The reduced rates shall not be set more than 50% below the standard national rate of excise duty. (Dir. 92/84/EEC) (Article 3.1 of Directive 92/84/EEC) (Article 22.1 of Directive 92/83/EEC) MS NatCurr Excise duty per hectolitre VAT Excise duty per hectolitre VAT Excise duty per hectolitre VAT NatCurr EUR % NatCurr EUR % NatCurr EUR % PL PLN 4400,00 962,59 22,00 PT EUR 898,12 19,00 449,06 19,00 SI SIT ,00 707,16 20,00 SK SKK 25000,00 605,70 19, ,00 302,85 19,00 FI EUR >2,8% + others 2825,00 22,00 >1,2% <2,8% *168,00 22,00 SE SEK 50141, ,10 25,00 UK GBP 1956, ,65 17,50 BG BGN 500,00 256,69 20,00 RO ROL ,00 150,00 19,00 SK: Reduced tax rate shall apply to spirits produced in fruit grower s distilleries up to 30 litres per year. of produced spirit per grower and per production period under the conditions determined by this Act. FI: *Reduced rates of excise duty to ethyl alcohol produced by small distilleries for products falling within CN Code 2208 and not exceeding 10% vol. (Article 22.5, Directive 92/83/EEC).. 20
21 values in EUR at 1/10/ Ethyl Alcohol Situation as at 1 May BE CZ DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL AT PL PT SI SK FI SE UK BG RO Member states Excise Duty Rate Minimum excise duty: 550 EUR per hectolitre of pure alcohol 21
22 National tax - Alcoholic Beverages Situation as at 1 May 2004 Member State Tax Description Tax type Nat. Curr. EUR Unit Finland Parafiscal tax 0,67 per litre of finished product Additional duty on the retail containers of alcohol. Not levied if the retail container is refillable and covered by the deposit-based return and recycling system approved by the Finnish Ministry of Environment. The additional duty is 16 cent per litre if the container can be recycled as raw material. France Parafiscal tax 5,55 per decilitre of pure alcohol Tax Premix on mixed beverages (alcoholic beverages mixed with non-alcoholic beverages)
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.020 January 2005 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.021 July 2005 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.023 July 2006 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.022 January 2006 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.029 rev.1 July 2009 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes REF 1.026 rev. 1 January 2008 EXCISE DUTY TABLES Part I Alcoholic
More informationEXCISE DUTY TABLES. REF January Part I Alcoholic Beverages
EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes REF 1.032 January 2011 EXCISE DUTY TABLES Part I Alcoholic
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Environment and other indirect taxes REF 1038 July 2013 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationEUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT
EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT REF 1042 January 2015 EXCISE DUTY TABLES Part I Alcoholic Beverages
More informationGuidelines on the registration of national guides to good practice. In accordance with Article 8 of Regulation (EC) No 852/2004
EUROPEAN COMMISSION HEALTH & CONSUMERS DIRECTORATE-GERAL Brussels, 15 July 2008 Guidelines on the registration of national guides to good practice In accordance with Article 8 of Regulation (EC) No 852/2004
More informationFinnish foreign trade 2015 Figures and diagrams FINNISH CUSTOMS Statistics 1
Finnish foreign trade 215 Figures and diagrams 8.2.216 FINNISH CUSTOMS Statistics 1 IMPORTS, EXPORTS AND TRADE BALANCE 199-215 7 billion e 6 5 4 3 2 1-1 9 91 92 93 94 95 96 97 98 99 1 2 3 4 5 6 7 8 9 1
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a COUNCIL REGULATION
EN COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 19.10.1999 COM(1999) 489 final 99/0206 (ACC) Proposal for a COUNCIL REGULATION on the conclusion of Agreements in the form of Exchanges of Letters amending
More information% of Reference Price 190% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Beef & Veal Production (E28 Slaughtering) - Tonnes
Trade Prices Production Production & Stocks DG AGRI DASHBOARD: BEEF AND VEAL Last update: 23.11217 Carcasse Live Animals 2.2% 9.3% -6.3% -4.% -1.9% -6.2% 5.2% /1 kg Tonnes cw /head /kg 14.2% 1.1% -1.7%
More informationAn overview of the European flour milling industry. Gary SHARKEY, European Flour Millers Vice-President
An overview of the European flour milling industry Gary SHARKEY, European Flour Millers Vice-President 24 + 5 national member associations The European flour millers on their internal market A large variety
More informationThe Contribution made by Beer to the European Economy
The Contribution made by Beer to the European Economy The Contribution made by Beer to the European Economy Marjolein Brink Siegnaida Gosepa Geerten Kruis Elske Oranje Matthijs Uyterlinde Bram Berkhout
More informationTraditional products of Hungary
Quality of traditional national products in Hungary Traditional products of Hungary Agnes KOVACS University of Veterinary Medicine Department of Food Hygiene EU quality logos Three European Union schemes
More informationGERMANY (SXF)Berlin Schonefeld- Berlin Schönefeld Airport. Airport Charges
1. Landing 01-Jan-2006 26-Jul-2016 Over 6 tonnes EUR 4.45 Unit rate x MTOW_t 1. On each landing there is a noise surcharge (see Noise charge). 1. See Incentive schemes in attachment. 2. Lighting surcharge
More informationREGULATION 4064/89 MERGER PROCEDURE
EN Case No IV/M.557 - Alfred C. Toepfer / Champagne Céréales Only the English text is available and authentic. REGULATION (EEC)No 4064/89 MERGER PROCEDURE Article 6(1)(b) NON-OPPOSITION Date: 06/04/1995
More informationHandbook for Wine Supply Balance Sheet. Wines
EUROPEAN COMMISSION EUROSTAT Directorate E: Sectoral and regional statistics Unit E-1: Agriculture and fisheries Handbook for Wine Supply Balance Sheet Wines Revision 2015 1 INTRODUCTION Council Regulation
More informationValue of production of agricultural products and foodstuffs, wines, aromatised wines and spirits protected by a geographical indication (GI)
Value of production of agricultural products and foodstuffs, wines, aromatised wines and spirits protected by a geographical indication (GI) TENDER N AGRI 2011 EVAL 04 Executive summary October 2012 Authors:
More informationEU Cereals Trade 2017/18 Marketing Year July - March. AGRI G 4 Committee for the Common Organisation of Agricultural Markets 31 May 2018
EU Cereals Trade 217/18 Marketing Year July - March AGRI G 4 Committee for the Common Organisation of Agricultural Markets 31 May 218 Content 1. EU trade data for total cereals 2. EU trade data for soft
More informationFruit & Vegetables Reform
Fruit & Vegetables Reform 24 January 2007 Outline 1. Key elements of the European Union s (EU) fruit and vegetables sector 2. The current EU support schemes and budget 3. Why reform? The issues to be addressed
More informationDairy sector: production and exports to Russia
Dairy sector: production and exports to Russia Summary In 2013, the EU produced close to 153 million tonnes of milk, i.e. around 20% of the world production. Close to 40% of the production takes place
More informationPROTOCOL 1 concerning the preferential regime applicable to the importation into the Community of agricultural products originating in Turkey
20.3.98 EN Official Journal of the European Communities L 86/3 PROTOCOL 1 concerning the preferential regime applicable to the importation into the Community of agricultural products originating in Turkey
More informationFor the purposes of this page, this distribution arrangement will be referred to as a wine boutique and wine includes wine coolers.
Beer and Wine Tax Beer and wine taxes are included in the price you pay for: made by an Ontario manufacturer, microbrewer or brew pub that you buy from: Brewers Retail Inc. (i.e., The Beer Store) licensed
More informationEU Cereals Trade 2014/15 Marketing Year July - June. AGRI C 4 Committee for the Common Organisation of Agricultural Markets 27 August 2015
EU Cereals Trade Marketing Year July - June AGRI C 4 Committee for the Common Organisation of Agricultural Markets 27 August 215 mio t 6 5 4 3 EU 28 - Cereals exports and imports from 2/1 to including
More informationZoning Text Amendment DPA , Provide for the Production of Mead, Cider and Similar Beverages on A-1 Agriculture Properties (County Wide)
COUNTY OF PRINCE WILLIAM 5 County Complex Court, Prince William, Virginia 22192-9201 PLANNING MAIN (703) 792-7615 FAX (703) 792-4758 OFFICE www.pwcgov.org/planning Christopher M. Price, AICP Director of
More informationTrasylol KIE/ml - Infusionsflasche
Annex I List of the invented names, pharmaceutical forms, strengths of the medicinal products, route of administration, marketing authorisation holders in the member states 1 Aprotinin containing medicinal
More informationC o n s u m p t i o n M o n i t o r
C o n s u m p t i o n M o n i t o r 2 6 FRESHFEL FRUIT AND VEGETABLE PRODUCTION, TRADE AND CONSUMPTION MONITOR IN THE EU-25 With the support of: C O N S U M P T I O N M O N I T O R 2 6 Freshfel Fruit &
More informationEU COP balance sheets 2014/2015 and forecasts 2015/16. AGRI C 4 22 September 2015
EU COP balance sheets 2014/2015 and forecasts 2015/16 AGRI C 4 22 September 2015 2014/2015 Marketing Year Cereals 2 EU TRADE 2014/2015 EU net exporter 1. + Common wheat export new record : 1. - Russian
More informationTHE IRISH BEER MARKET 2017
THE IRISH BEER MARKET THE IRISH BEER MARKET The Irish Brewers Association (IBA) Beer Market Report highlights the role of the brewing sector in Ireland s economy. Beer comfortably remains Ireland s favourite
More information(Text with EEA relevance)
L 327/44 2.12.2016 COMMISSION IMPLEMTING REGULATION (EU) 2016/2106 of 1 December 2016 amending Implementing Regulation (EU) No 884/2014 imposing special conditions governing the import of spices from Ethiopia,
More informationLEGISLATIVE PROPOSALS AMENDING THE EXCISE ACT, 2001 AND THE EXCISE ACT IN RESPECT OF CANADIAN WINE AND BEER
LEGISLATIVE PROPOSALS AMENDING THE EXCISE ACT, 2001 AND THE EXCISE ACT IN RESPECT OF CANADIAN WINE AND BEER 1 2 LEGISLATIVE PROPOSALS AMENDING THE EXCISE ACT, 2001 AND THE EXCISE ACT IN RESPECT OF CANADIAN
More informationOfficial Journal of the European Union L 347/809
20.12.2013 Official Journal of the European Union L 347/809 ANNEX VII DEFINITIONS, DESIGNATIONS AND SALES DESCRIPTION OF PRODUCTS REFERRED TO IN ARTICLE 78 For the purposes of this Annex, the "sale description"
More informationTABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity... 11
USER GUIDE engb TABLE OF CONTENTS Box Contents...3 Quick Start Instructions... 4 Important Information... 9 Intended Use:... 9 Probe Usage.... 9 Disposal Requirements... 10 Technical Specifications....
More informationWINE ACT (CAP. 436) 2. In these regulations, unless already defined in the Act, the following words and phrases shall be defined as follows>-
B 3118 L.N. 189 of 2006 Title, commencement and scope. WINE ACT (CAP. 436) Wine and Vitivinicultural Products (Stocks Declaration) Regulations, 2006 IN exercise of the powers conferred by articles 11(2)
More informationCOMMISSION OF THE EUROPEAN COMMUNITIES
COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, 05.07.1995 COM(95) 351 final 95/0183 (ACC) Proposal for a COUNCIL REGULATION (EC) amending Council Regulation (EC) N 3282/94 of 19 December 1994 extending
More informationRelevant Biocidal Product Types in Food Contact Applications
Chemical Watch Biocides Symposium 15 12-13 May 2015, Ljubljana, Relevant Biocidal Product Types in Food Contact Applications Dr Anna Gergely, Director, EHS Regulatory agergely@steptoe.com CONTENT 1. Specific
More informationTABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity Intended Use:...
USER GUIDE engb TABLE OF CONTENTS Box Contents...3 Quick Start Instructions... 4 Important Information...13 Intended Use:... 13 Probe Usage.... 13 Disposal Requirements... 14 Technical Specifications....
More informationCask Offer The Welsh Whisky Company Limited (Co. Reg Warehousekeeper: )
Cask Offer 2017 1 Would you like your own Penderyn Distillery Cask? If you're a fan of award-winning Penderyn Whisky you may be interested to learn of a unique opportunity to purchase a cask of Single
More informationThe Contribution made by Beer to the European Economy. Poland - January 2016
The Contribution made by Beer to the European Economy Poland - January 2016 Europe Economics is registered in England No. 3477100. Registered offices at Chancery House, 53-64 Chancery Lane, London WC2A
More informationLAW OF UKRAINE. The Verkhovna Rada of Ukraine hereby r e s o l v e s: To introduce changes to the following legislative acts of Ukraine:
Draft LAW OF UKRAINE "On Introducing Changes to Some Legislative Acts of Ukraine (Regarding License Fees and the Excise Duty on the Manufacture of Spirits, Alcoholic Beverages and Tobacco Products) The
More informationCereals, Oilseeds and Protein Crops. Market Situation. CROPS Market Observatory 12 th April 2018
Cereals, Oilseeds and Protein Crops Market Situation CROPS Market Observatory 12 th April 2018 CONTENTS EU market situation Cereals Oilseeds Protein crops Cereals EU Soft Wheat Exports and Imports (July-December)
More informationTABLE OF CONTENTS. Box Contents...3. Installation and Quick Start Guide Important Information Declaration of Conformity...
USER GUIDE engb TABLE OF CONTENTS Box Contents...3 Installation and Quick Start Guide... 4 Important Information... 23 Intended Use... 23 Probe Usage.... 23 Disposal Requirements... 24 Technical Specifications....
More informationTABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity Intended Use:...
USER GUIDE engb TABLE OF CONTENTS Box Contents...3 Quick Start Instructions... 4 Important Information...13 Intended Use:... 13 Probe Usage.... 13 Disposal Requirements... 14 Technical Specifications....
More informationThe Contribution made by Beer to the European Economy. Czech Republic - January 2016
The Contribution made by Beer to the European Economy Czech Republic - January 2016 Europe Economics is registered in England No. 3477100. Registered offices at Chancery House, 53-64 Chancery Lane, London
More informationCase No IV/M PEPSICO / KAS. REGULATION (EEC) No 4064/89 MERGER PROCEDURE. Article 6(1)(b) NON-OPPOSITION Date:
EN Case No IV/M.289 - PEPSICO / KAS Only the English text is available and authentic. REGULATION (EEC) No 4064/89 MERGER PROCEDURE Article 6(1)(b) NON-OPPOSITION Date: 21.12.1992 Also available in the
More informationThe European Cider & Fruit Wine Association. European Cider Trends 2017
The European Cider & Fruit Wine Association European Cider Trends 2017 Introduction European Cider and Fruit Wine Association, 2017 European Cider Trends 2017 is a collaboration between Global Data and
More informationTEPZZ 7 46 A_T EP A1 (19) (11) EP A1. (12) EUROPEAN PATENT APPLICATION published in accordance with Art.
(19) TEPZZ 7 46 A_T (11) EP 2 724 623 A1 (12) EUROPEAN PATENT APPLICATION published in accordance with Art. 13(4) EPC (43) Date of publication:.04.14 Bulletin 14/18 (21) Application number: 1280266. (22)
More informationCOMMISSION IMPLEMENTING REGULATION (EU) No /.. of XXX. on the traceability requirements for sprouts and seeds intended for the production of sprouts
EUROPEAN COMMISSION Brussels, XXX SANCO/10030/2012r7 [ ](2012) XXX draft - COMMISSION IMPLEMENTING REGULATION (EU) No /.. of XXX on the traceability requirements for sprouts and seeds intended for the
More informationEACEA Development Single Project Animation Call for proposals: Selection year: 2015 Application deadline: 15-janv-15
List of selected projects Creative Europe - Media EACEA-17-2014 Development Single Project Animation Call for proposals: Selection year: 2015 Application deadline: 15-janv-15 N Reference number Country
More informationWeekly tax table with no and half Medicare levy
Schedule 5 Pay as you go (PAYG) withholding NAT 1008 tax table with no and half levy Incorporating levy adjustment to half levy FOR PAYMENTS MADE ON OR AFTER 1 JULY 2012 From 1 July 2012, the temporary
More informationSTAFF REPORT. Zoning Text Amendment #PLN , Limited/Craft Breweries and Distilleries (Countywide)
COUNTY OF PRINCE WILLIAM 5 County Complex Court, Prince William, Virginia 22192-9201 PLANNING MAIN (703) 792-7615 FAX (703) 792-4758 OFFICE wwwpwcgovorg/planning Christopher M Price, AICP Director of Planning
More informationREGULATION NO. 2006/8 AMENDING UNMIK REGULATION NO. 2005/32 ON THE EXCISE TAX CODE OF KOSOVO. The Special Representative of the Secretary-General,
UNITED NATIONS United Nations Interim Administration Mission in Kosovo UNMIK NATIONS UNIES Mission d Administration Intérimaire des Nations Unies au Kosovo UNMIK/REG/2006/8 28 February 2006 REGULATION
More informationAustrian Institute of Economic Research. University of Iceland
Ways of the green tourist in Europe Martin Falk Austrian Institute of Economic Research Eva Hagsten University of Iceland Lecture Università del Salento 6.4.2018 Motivation One out of three European tourists
More informationGENERAL AGREEMENT ON TARIFS AND TRADE
GENERAL AGREEMENT ON TARIFS AND TRADE RESTRICTED l/1014/add.ll 9 December 1959 limited Distribution Original: English STATETRADING ENTERPRISES Notifications Received Pursuant to Article XVII 4(a) in Reply
More informationDevelopment Single Project CreativeCall for proposals: Selection year: 2016
List of selected projects Creative Europe - Media EACEA-18-2015 Development Single Project AnimatioCall for proposals: N Reference number Selection year: 2016 Country Applicant organisation Project title
More informationSTANDARDIZED MILK PRICE CALCULATIONS for May 2018 deliveries
www.milkprices.nl, 2-7-2018-1 - STANDARDIZED MILK PRICE CALCULATIONS for May 2018 deliveries Prices in euro per 100 kg milk with 4.2% fat, 3.4% protein, 500,000 kg per year, tbc 24,999 and scc 249,999
More informationTEPZZ Z5 444A_T EP A1 (19) (11) EP A1 (12) EUROPEAN PATENT APPLICATION
(19) TEPZZ Z 444A_T (11) EP 3 03 444 A1 (12) EUROPEAN PATENT APPLICATION (43) Date of publication:.08.16 Bulletin 16/32 (21) Application number: 1141.8 (1) Int Cl.: A23C 9/12 (06.01) A23C 9/142 (06.01)
More informationGeneral information on feed
General information on feed 3. CRL workshop, Copenhagen 18./19. September 2008 Cereals and Feeding Stuff. Finn V. Povlsen, DLG Industrial compound feed production in EU27 per country 149.7 mill. ton in
More informationOfficial Journal of the European Union L 322/5. (Acts whose publication is not obligatory) COUNCIL
22.11.2006 Official Journal of the European Union L 322/5 II (Acts whose publication is not obligatory) COUNCIL DECISION No 2/2006 OF THE EU-CHILE ASSOCIATION COUNCIL of 16 October 2006 on the amendment
More informationEuropean Cider & Fruit Wine Association. European Cider Trends 2016 Update
European Cider & Fruit Wine Association European Cider Trends 2016 Update Introduc on European Cider and Fruit Wine Associa on, 2016 European Cider Trends 2016 is a collabora on between Canadean and the
More informationGENERAL AGREEMENT ON a2s^6 5
RESTRICTED GENERAL AGREEMENT ON a2s^6 5 TARIFFS AND TRADE Limited Distribution Original: English STATE-TRADING ENTERPRISES Notifications Pursuant to Article XVII;4(a) FINLAND I. Enumeration of State-trading
More informationThis document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
2001L0113 EN 18.11.2013 003.001 1 This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents B COUNCIL DIRECTIVE 2001/113/EC of 20 December
More informationRepublika e Kosovës Republika Kosovo-Republic of Kosovo Kuvendi - Skupština - Assembly
Republika e Kosovës Republika Kosovo-Republic of Kosovo Kuvendi - Skupština - Assembly Law No. 03/L-112 ON EXCISE TAX RATE IN KOSOVA Assembly of Republic of Kosovo, According to article 65 (1) of the Constitution
More informationA. FEDERAL / NATIONAL / INTERNATIONAL B. THE COURTS C. THE STATES. Distribution and Franchise:
A. FEDERAL / NATIONAL / INTERNATIONAL Small Brewer Federal Excise Tax Legislation Update. H.R. 1236, the Small Brewer Reinvestment and Expanding Workforce Act (Small BREW Act) introduced by Representatives
More informationCOMMISSION REGULATION (EU)
24.4.2010 Official Journal of the European Union L 104/45 COMMISSION REGULATION (EU) No 353/2010 of 23 April 2010 approving minor amendments to the specification for a name entered in the register of protected
More informationCOMMISSION DELEGATED REGULATION (EU) /... of XXX
Ref. Ares(2016)5531358-23/09/2016 EUROPEAN COMMISSION Brussels, XXX [ ](2016) XXX draft COMMISSION DELEGATED REGULATION (EU) /... of XXX supplementing Regulation (EU) No 251/2014 of the European Parliament
More informationCONSEQUENCES OF THE BPR
Ilona den Hartog May 7, 2013 CONSEQUENCES OF THE BPR 2 Importance of biocides Surface Chemistry SEPAWA Nordic May 7, 2013 2 Microorganisms can be harmful Pathogenic to other life forms - direct infection
More informationThe New EU Rules on Articles Treated with Biocidal Products. Cándido García Molyneux European Food Law Conference 2014 ERA, Trier May 5, 2014
The New EU Rules on Articles Treated with Biocidal Products Cándido García Molyneux European Food Law Conference 2014 ERA, Trier May 5, 2014 Outline 1. The Biocidal Products Regulation 2. New Rules for
More informationInternational Wine Shipping Guide
International Wine Shipping Guide Country Documentation Requirements Version 3.5 Table of Contents International wine shipping basics Country documentation requirements: 4 Australia 5 Austria 5 Belgium
More informationCOMMISSION DELEGATED REGULATION (EU) /... of XXX
Ref. Ares(2018)6604117-20/12/2018 EUROPEAN COMMISSION Brussels, XXX [ ](2018) XXX draft COMMISSION DELEGATED REGULATION (EU) /... of XXX supplementing Regulation (EU) No 1308/2013 of the European Parliament
More informationSelection year: 2016 Application deadline: 21-avr-16
List of selected projects Creative Europe - Media Call for proposals: EACEA-18-2015 Development Single Project Animation Selection year: 2016 Application deadline: 21-avr-16 N Reference number Country
More informationCask Type Approximate Capacity Price First Fill* Ex-Bourbon Barrel 200 Bulk Litres 2, Bulk Litres 2,950
Cask Offer 2018 The Distillery The Isle of Arran Distillery opened in 1995 at Lochranza, on the north-west tip of the island, where the perfect elements for making single malt were discovered. Although
More informationEx-post evaluation of the. Common Market Organisation for wine. Annex
Ex-post evaluation of the Common Market Organisation for wine Annex Prepared for: European Commission - DG Agriculture Tender AGRI / EVALUATION / 2002 / 6 This study has been financed by the Commission
More informationThe Contribution made by SABMiller to the European Economy
The Contribution made by SABMiller to the European Economy Nicolette Boersma Geerten Kruis Pauline Poel Amsterdam, November 2009 A report commissioned by SABMiller and conducted by Ernst & Young Tax Advisors
More informationTHE IRISH WINE MARKET 2017
THE IRISH WINE MARKET THE IRISH WINE MARKET It is a challenging time for Ireland s wine industry. In, wine consumption rose marginally compared to the previous year and the continued growth in the wider
More informationTHE CONTRIBUTION MADE BY SABMILLER TO THE EUROPEAN ECONOMY. Full report, Edition report -
THE CONTRIBUTION MADE BY SABMILLER TO THE EUROPEAN ECONOMY Full report, Edition 2013 - report - Geerten Kruis Yannick Bleeker Robin Stokkel Ri-Janne Theuws Lianne Bertling Walter de Wit Regioplan Nieuwezijds
More informationIrish WINE MARKET 2015
Irish WINE MARKET About th e I rish Wine Association (IWA) Chai rmans statem ent A Snapsh ot: I relan ds wine industry The IWA represents wine distributors and importers in Ireland and is part of the Alcohol
More informationThis document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
2008R0110 EN 05.07.2016 009.001 1 This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents B REGULATION (EC) No 110/2008 OF THE EUROPEAN PARLIAMENT
More informationMaximum Residue Levels (MRLs) for pesticides: Members are also requested to send the Executive Director:
ED 2087/10 8 April 2010 Original: English E Information requested from Members by 1 June 2010: Costs of production 2000/01 to 2009/10 Employment generated by the coffee sector MRLs for pesticides Mixtures
More informationRESOLUTION SCHEDULE. Column 1 Column 2 Column 3 Column 4 Column 5 Column Other " " Rs per litre
RESOLUTION Madam Speaker, I move that this Assembly resolves that, with effect from 9 June 2017, shall, in respect of the excisable goods falling under their respective H.S. Codes, as the Schedule to this
More information***I POSITION OF THE EUROPEAN PARLIAMENT
EUROPEAN PARLIAMENT 2004 2009 Consolidated legislative document 19.6.2007 EP-PE_TC1-COD(2005)0028 ***I POSITION OF THE EUROPEAN PARLIAMENT adopted at first reading on 19 June 2007 with a view to the adoption
More informationHow it works. Rum We offer a variety of rums. New make rums, directly from the still. you may choose between:
Become a Cask Owner Your very own rum The 1423 Cask Owner Concept has been developed, so you can develop your own stylish Rum. Choose your Rum, your Cask and select the number of years you want the Barrel
More information(6) An agreement was reached between the parties. Germany communicated the results of the agreement to the Commission by letter of 4 January 2017.
13.6.2017 L 149/57 COMMISSION IMPLEMTING REGULATION (EU) 2017/990 of 12 June 2017 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin
More informationGOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA. N$4.00 WINDHOEK - 18 September 2013 No. 5286
GOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA N$4.00 WINDHOEK - 18 September 2013 No. 5286 CONTENTS Page GOVERNMENT NOTICE No. 246 Customs and Excise Act, 1998: Amendment of Schedule No. 1... 1 Government
More informationOfficial Journal of the European Union L 154/39
17.6.2009 Official Journal of the European Union L 154/39 ANNEX III ANNEX XIb CATEGORIES OF GRAPEVINE PRODUCTS 1. Wine Wine shall be the product obtained exclusively from the total or partial alcoholic
More informationFedima Position Paper on Labelling of Allergens
Fedima Position Paper on Labelling of Allergens Adopted on 5 March 2018 Introduction EU Regulation 1169/2011 on the provision of food information to consumers (FIC) 1 replaced Directive 2001/13/EC. Article
More informationDG AGRI DASHBOARD: WINE. EU Prices. Production. EU Trade. Consumption. Last update: Place of Consumption. Stocks Jan 2015.
EU Prices EU Trade Production Consumption DG AGRI DASHBOARD: WINE 1980 2002-03 2003-04 2004-05 1985 2005-06 2006-07 1990 2007-08 2008-09 2009-10 1995 2010-11 2011-12 2000 2012-13 2013-14 2014-15 2005 2015-16
More informationSTANDARDIZED MILK PRICE CALCULATIONS for September 2018 deliveries 1,000,000 kg/yr.
STANDARDIZED MILK PRICE CALCULATIONS for September 2018 deliveries 1,000,000 kg/yr. Prices in euro per 100 kg milk with 4.2% fat, 3.4% protein, 1,000,000 kg per year, tbc 24,999 and scc 249,999 per ml
More information( ) Page: 1/21 NOTIFICATION
2 September 2016 (16-4668) Page: 1/21 Committee on Agriculture Original: English NOTIFICATION The following submission, dated 29 August 2016, is being circulated at the request of the Delegation of the
More information27th International Wine Competition
27th International Wine Competition 26. 9. - 27.9. 2018 1. Purpose and meaning VINOFORUM 2018 builds on the previous annual international wine competitions which have taken place in Slovakia, Croatia,
More informationEU: Knives, Scissors And Blades - Market Report. Analysis And Forecast To 2025
EU: Knives, Scissors And Blades - Market Report. Analysis And Forecast To Copyright IndexBox, Inc., 2018 e-mail: info@indexbox.io www.indexbox.io TABLE OF CONTENTS 1. INTRODUCTION 1.1 REPORT DESCRIPTION
More informationEUROPEAN COMMISSION Directorate-General for Internal Market, Industry, Entrepreneurship and SME's
Ref. Ares(2015)3559315-28/08/2015 EUROPEAN COMMISSION Directorate-General for Internal Market, Industry, Entrepreneurship and SME's Single Market Policy. Regulation and Implementation Prevention of Technical
More informationANNEX 2-E FACILITATION OF WINE PRODUCT EXPORT PART 1. European Union SECTION A
ANNEX 2-E FACILITATION OF WINE PRODUCT EXPORT PART 1 European Union SECTION A Laws and regulations of the European Union referred to in subparagraphs 1(a) and 2(a) of Article 2.25 The product definitions
More informationTrends & Styles in Northern European Markets
Trends & Styles in Northern European Markets by Job de Swart MW RAI - AMSTERDAM 26 NOVEMBER 2018 Who is this guy? - Job de Swart is the 3rd Dutchman to become a Master of Wine in 2018 - Wine buyer for
More informationISO 9852 INTERNATIONAL STANDARD
INTERNATIONAL STANDARD ISO 9852 Second edition 2007-05-01 Unplasticized poly(vinyl chloride) (PVC-U) pipes Dichloromethane resistance at specified temperature (DCMT) Test method Tubes en poly(chlorure
More informationEvaluation of Common Agricultural Policy measures applied to the wine sector
Evaluation of Common Agricultural Policy measures applied to the wine sector COGEA S.r.l. October 2012 EVALUATION FRAMEWORK Council Regulation (EC) n 479/2008 of 29 April 2008 Council Regulation (EC) n
More informationThe European Cider & Fruit Wine Association. European Cider Trends 2018
The European Cider & Fruit Wine Association European Cider Trends 2018 European Cider Trends 2018 European Cider and Fruit Wine Association, 2018 2 Introduction European Cider Trends 2018 is a collaboration
More informationCanada-EU Free Trade Agreement (CETA)
Canada-EU Free Trade Agreement (CETA) The Issue: Following 5-years of negotiation, CETA was signed in principle on October 18, 2013, and signed officially by Prime Minister Trudeau on October 29, 2016,
More information