EUROPEAN COMMISSION DIRECTORATE GENERAL TAXATION AND CUSTOMS UNION TAX POLICY Excise duties and transport, environment and energy taxes

Similar documents
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

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

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

EXCISE DUTY TABLES. REF January Part I Alcoholic Beverages

EUROPEAN 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 Environment and other indirect taxes

Guidelines on the registration of national guides to good practice. In accordance with Article 8 of Regulation (EC) No 852/2004

Finnish foreign trade 2015 Figures and diagrams FINNISH CUSTOMS Statistics 1

COMMISSION OF THE EUROPEAN COMMUNITIES. Proposal for a COUNCIL REGULATION

% of Reference Price 190% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Beef & Veal Production (E28 Slaughtering) - Tonnes

The Contribution made by Beer to the European Economy

An overview of the European flour milling industry. Gary SHARKEY, European Flour Millers Vice-President

Handbook for Wine Supply Balance Sheet. Wines

PROTOCOL 1 concerning the preferential regime applicable to the importation into the Community of agricultural products originating in Turkey

REGULATION 4064/89 MERGER PROCEDURE

GERMANY (SXF)Berlin Schonefeld- Berlin Schönefeld Airport. Airport Charges

Traditional products of Hungary

EU Cereals Trade 2017/18 Marketing Year July - March. AGRI G 4 Committee for the Common Organisation of Agricultural Markets 31 May 2018

Value of production of agricultural products and foodstuffs, wines, aromatised wines and spirits protected by a geographical indication (GI)

EU Cereals Trade 2014/15 Marketing Year July - June. AGRI C 4 Committee for the Common Organisation of Agricultural Markets 27 August 2015

LEGISLATIVE PROPOSALS AMENDING THE EXCISE ACT, 2001 AND THE EXCISE ACT IN RESPECT OF CANADIAN WINE AND BEER

Fruit & Vegetables Reform

Official Journal of the European Union L 347/809

EU COP balance sheets 2014/2015 and forecasts 2015/16. AGRI C 4 22 September 2015

Dairy sector: production and exports to Russia

Cereals, Oilseeds and Protein Crops. Market Situation. CROPS Market Observatory 12 th April 2018

REGULATION NO. 2006/8 AMENDING UNMIK REGULATION NO. 2005/32 ON THE EXCISE TAX CODE OF KOSOVO. The Special Representative of the Secretary-General,

The Contribution made by Beer to the European Economy. Czech Republic - January 2016

Fedima Position Paper on Labelling of Allergens

For the purposes of this page, this distribution arrangement will be referred to as a wine boutique and wine includes wine coolers.

Relevant Biocidal Product Types in Food Contact Applications

(Text with EEA relevance)

COMMISSION DELEGATED REGULATION (EU) /... of XXX

The Contribution made by Beer to the European Economy. Poland - January 2016

Zoning Text Amendment DPA , Provide for the Production of Mead, Cider and Similar Beverages on A-1 Agriculture Properties (County Wide)

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

STANDARDIZED MILK PRICE CALCULATIONS for May 2018 deliveries

Trasylol KIE/ml - Infusionsflasche

Official Journal of the European Union L 154/39

TABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity... 11

COMMISSION OF THE EUROPEAN COMMUNITIES

WINE ACT (CAP. 436) 2. In these regulations, unless already defined in the Act, the following words and phrases shall be defined as follows>-

TABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity Intended Use:...

THE IRISH BEER MARKET 2017

Cask Offer The Welsh Whisky Company Limited (Co. Reg Warehousekeeper: )

CONSEQUENCES OF THE BPR

COMMISSION IMPLEMENTING REGULATION (EU) No /.. of XXX. on the traceability requirements for sprouts and seeds intended for the production of sprouts

European Cider & Fruit Wine Association. European Cider Trends 2016 Update

TABLE OF CONTENTS. Box Contents...3. Installation and Quick Start Guide Important Information Declaration of Conformity...

DG AGRI DASHBOARD: WINE. EU Prices. Production. EU Trade. Consumption. Last update: Place of Consumption. Stocks Jan 2015.

How it works. Rum We offer a variety of rums. New make rums, directly from the still. you may choose between:

Chapter 107. Excise Tariff Act Certified on: / /20.

TABLE OF CONTENTS. Box Contents...3. Quick Start Instructions Important Information Declaration of Conformity Intended Use:...

The New EU Rules on Articles Treated with Biocidal Products. Cándido García Molyneux European Food Law Conference 2014 ERA, Trier May 5, 2014

"THE EU SYSTEM OF PLANTING RIGHTS: MAIN RULES AND EFFECTIVENESS"

TEPZZ Z5 444A_T EP A1 (19) (11) EP A1 (12) EUROPEAN PATENT APPLICATION

This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents

TEPZZ 7 46 A_T EP A1 (19) (11) EP A1. (12) EUROPEAN PATENT APPLICATION published in accordance with Art.

Official Journal of the European Union L 322/5. (Acts whose publication is not obligatory) COUNCIL

***I POSITION OF THE EUROPEAN PARLIAMENT

The European Cider & Fruit Wine Association. European Cider Trends 2017

APPENDIX B: LIST OF CODES

STANDARDIZED MILK PRICE CALCULATIONS for December 2018 deliveries 1,000,000 kg/yr.

This introduced two new sweeteners: the salt of aspartame-acesulfame and sucralose.

Spirit Drinks. EU Legislative Framework. AGRI.C.2 - Wine, Spirits, Horticultural Products, Specialised Crops

RESOLUTION SCHEDULE. Column 1 Column 2 Column 3 Column 4 Column 5 Column Other " " Rs per litre

DEC'17: 163 MAY'18: 172 DEC'18: 177 Daily Volume. Euronext milling wheat futures 03/09 13/09 23/09 03/10 13/10 23/10 02/11

Weekly tax table with no and half Medicare levy

Case No IV/M PEPSICO / KAS. REGULATION (EEC) No 4064/89 MERGER PROCEDURE. Article 6(1)(b) NON-OPPOSITION Date:

STANDARDIZED MILK PRICE CALCULATIONS for September 2018 deliveries 1,000,000 kg/yr.

THE IRISH WINE MARKET 2017

( ) Page: 1/21 NOTIFICATION

C o n s u m p t i o n M o n i t o r

IMPORT TARIFF QUOTAS IN THE LIVESTOCK & MEAT SECTOR

GENERAL AGREEMENT ON a2s^6 5

EUROPEAN COMMISSION Directorate-General for Internal Market, Industry, Entrepreneurship and SME's

ANNEX 2-E FACILITATION OF WINE PRODUCT EXPORT PART 1. European Union SECTION A

L 22/24 Official Journal of the European Union

EACEA Development Single Project Animation Call for proposals: Selection year: 2015 Application deadline: 15-janv-15

LAW 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:

Republika e Kosovës Republika Kosovo-Republic of Kosovo Kuvendi - Skupština - Assembly

GIs and the Community Trade Mark system: the experience of the Consorzio del Formaggio Parmigiano-Reggiano

STAFF REPORT. Zoning Text Amendment #PLN , Limited/Craft Breweries and Distilleries (Countywide)

Development Single Project CreativeCall for proposals: Selection year: 2016

(6) An agreement was reached between the parties. Germany communicated the results of the agreement to the Commission by letter of 4 January 2017.

Evidence that the Scotch Whisky Geographical Indication is already protected in another country

JUDGMENT OF THE COURT 4 March 1986 *

Cask Type Approximate Capacity Price First Fill* Ex-Bourbon Barrel 200 Bulk Litres 2, Bulk Litres 2,950

General information on feed

L 84/14 Official Journal of the European Union

COMMISSION DELEGATED REGULATION (EU) /... of XXX

Austrian Institute of Economic Research. University of Iceland

IL. l I. j: : ~i~' t 1. Gf1 ' fxcifang_e JAN J.~r1 t ~OMMISSION OF THE EUROPEAN COMMUNITIES. ai~vfr51ty CF PITTSBURGt' LIBRARIES

THE CONTRIBUTION MADE BY SABMILLER TO THE EUROPEAN ECONOMY. Full report, Edition report -

Ex-post evaluation of the. Common Market Organisation for wine. Annex

The Biocidal Products Regulation. Key Commission Issues & Next Steps

Official Journal of the European Union

Transcription:

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 Can be consulted on DG TAXUD new Web site: http://europa.eu.int/comm/taxation_customs/index_en.htm# (Shows the situation as at 1 July 2005) B-1049 Brussels - Belgium - Office: MO59 4/15. Telephone: direct line (+32-2)295.83.70, switchboard 299.11.11. Fax: (+32-2)295.05.51. Telex: COMEU B 21877. Telegraphic address: COMEUR Brussels. Internet: maria.makropoulou@cec.eu.int

July 2005 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 Maria Makropoulou: e-mail...maria.makropoulou@cec.eu.int fax...int-32-2-295.05.51. telephone...int-32-2-295.83.70. This document together with general information about the Taxation and Customs Union can be found at: http://europa.eu.int/comm/taxation_customs/index_en.htm# 2

3 UPDATE SITUATION - EXCISE DUTY TABLES July 2005 1 July 2005 New start BE DK DE EL ES IE HU AT UK RO National tax beer, wine, ethyl alcool intermediate products beer, wine, fermented beverages other than wine & beer, intermediate products, ethyl alcool beer, intermediate products, ethyl alcool beer, wine Fermented beverages other than wine & beer wine, fermented beverages other than wine & beer beer, wine, fermented beverages other than wine & beer, intermediate products beer, wine, fermented beverages other than wine & beer, intermediate products, ethyl alcool

INDEX July 2005 INTRODUCTORY NOTE 2 UPDATE SITUATION 3 EUR exchange rate as of 1 OCTOBER 2004 5 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

EUR Exchange Rates Value of National Currency in EUR at 1 October 2004* Member State National Currency Currency value CZ CZK 31,618 DK DKK 7,4404 EE EEK 15,6466 CY CYP 0,5755 LV LVL 0,6675 LT LTL 3,4528 HU HUF 246,25 MT MTL 0,4294 PL PLN 4,3634 SI SIT 239,99 SK SKK 40,075 SE SEK 9,0288 UK GBP 0,69095 BG BGN 1,9559 RO ROL 41187 (Bulgaria and Romania are on the list of candidate countries for possible accession.) *Rates published in the Official Journal of the European Union - C 245 of 2/10/2004. 5

July 2005 ALCOHOLIC BEVERAGES 6

Beer CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Alcoholic Beverages Situation as at 1 July 2005 Standard rates Reduced rates Independent small breweries (Yearly production limited to 200.000 hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on 19-10-1992 (Article 2 of Directive 92/83/EEC) 0.748 EUR per hl/degree Plato of finished product. 1.87 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 1,7105 21,00 <= 12.500 hl 1,4873 21,00 <= 25.000 hl 1,5369 21,00 <= 50.000 hl 1,5865 21,00 <= 75.000 hl 1,6361 21,00 <= 200.000 hl 1,6857 21,00 CZ CZK 24,00 0,759 19,00 <=10.000 hl 12,00 0,380 19,00 <=50.000 hl 14,40 0,455 19,00 <=100.000 hl 16,80 0,531 19,00 <=150.000 hl 19,20 0,607 19,00 <=200.000 hl 21,60 0,683 19,00 *DK DKK 50,90 6,84 25,00 <=3.700 hl **(1) (1) 25,00 0,5%-2,8% 0 0 25,00 >3.700<=20.000 **(2) (2) 25,00 >20000<200000 **(3) (3) 25,00 DE 0,787 16,00 <= 5.000 hl 0,4407 16,00 <= 10.000 hl 0,5288 16,00 <= 20.000 hl 0,6170 16,00 <= 40.000 hl 0,6610 16,00 EE EEK 58,00 3,71 18,00 <= 3.000 hl 29,00 1,85 18,00 EL EUR 1,13 19,00 <= 200.000 hl 0,57 19,00 *ES EUR 0,91 16,00 0,5%-1,2% 0 16,00 1,2% -2,8% 2,75 16,00 FR EUR >2,8% 2,60 19,60 0,5%-2,8% 1,30 19,60 DK: *An additional duty is imposed on products containing a mixture of beer and non-alcoholic drinks. Rates: 8,15 DKK (1,10 EUR.) pr. l. on mixtures with alcohol content: <=10% in the final product and 14,80 DKK (1,99 EUR.) pr. l. on mixtures with >10% alcohol content in the final product. Reduced rates: Independent small breweries (1) with output (X) <=3.700 hl receives a tax reduction pr. hl of 70 DKK. (2) with output (X) >3.700 hl <=20000 hl receives a tax reduction pr. hl of 236.073/X +6,20 DKK. (3) with output (X) >20.000 hl <200.000 hl receives a tax reduction pr. hl of 20 DKK X/10000. *ES as from 17/9/2005 7

...Beer... Alcoholic Beverages Situation as at 1July 2005 CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Standard rates Reduced rates Independent small breweries (Yearly production limited to 200.000 hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on 19-10-1992 (Article 2 of Directive 92/83/EEC) 0.748 EUR per hl/degree Plato of finished product. 1.87 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 % IE EUR 19,87 21,00 <= 20,000 hl See below 21.00 IT EUR 1,59 20,00 CY CYP per hl 2,80 4,86 15,00 LV LVL 1,22* 1,83 18,00 LT LTL 7,00 2,03 18,00 3,50 1,01 18,00 LU EUR 0,7933 15,00 <= 50.000 hl 0,3966 15,00 <= 200.000 hl 0,4462 15,00 > 200.000 hl 0,7933 15,00 HU HUF 420,00 1,706 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 2,00 20,00 <12.500 hl 1,20 20,00 <25.000 hl 1,40 20,00 <37.500 hl 1,60 20,00 <= 50.000 hl 1,80 20,00 IE from 1 Jan 2005 there is provision for repayment of 50% alcohol products tax (excise duty) on up to 20,000 hl p.a. of beer brewed in an independent small brewery which produces 20,000 hl p.a. or less. LV: *Not less than 2 LVL/hl ( 3,00). MT: *Products containing a mixture of beer with non-alcoholic drinks. NL: Beer (degree Plato): All the four rates are given "per hl". NL: The reduced rates above «Independent small breweries» are calculated as 92,5% of the corresponding standard rates. 8

...Beer... Alcoholic Beverages Situation as at 1 July 2005 CN 2203, CN 2206 (Actual alcoholic strength by vol. exceeding 0,5%.) Standard rates Reduced rates Independent small breweries (Yearly production limited to 200.000 hl.) Low alcohol (Not exceeding 2,8%.) Minimum excise duty adopted by the Council on 19-10-1992 (Article 2 of Directive 92/83/EEC) 0.748 EUR per hl/degree Plato of finished product. 1.87 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 1,57 22,00 * * 22,00 PT EUR <=8 Plato 7,92 19,00 >0,5%<=1,2%v 6,31 19,00 <=8 Plato 3,88 19,00 >0,5%<=1,2% 3,10 19,00 >8 <=11 Plato 12,64 19,00 >8 <=11 Plato 6,32 19,00 >11 <=13 Plato 15,83 19,00 >11 <=13 Plato 7,92 19,00 >13 <=15 Plato 18,96 19,00 >13 <=15 Plato 9,48 19,00 >15 Plato 22,19 19,00 >15 Plato 11,10 19,00 SI SIT 1643,00 6,85 20,00 SK SKK 50,00 1,25 19,00 <=200.000 hl 37,00 0,92 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 15,560 22,00 <=100000 hl 17,505 22,00 SE SEK >2,8% 147,00 16,18 25,00 *UK GBP 12,92 18,22 17,50 <=30000 hl foot-..*..-note* 0,5%-1,2% 0 0 17,50 BG BGN 1,50 0,767 20,00 RO ROL 30478,38 0,74 19,00 <=200.000 hl 17710,41 0,43 19,00 PL: *Indepedent small breweries: 1. up to 20.000 hl/of beer may lower the output tax by 25,00 PLN/hl (5,73 EUR/hl) 2. up to 70.000 hl/of beer may lower the output tax by 12,50 PLN/hl (2,786 EUR/hl) 3. up to 150.000 hl/of beer may lower the output tax by 10,00 PLN/hl (2,29 EUR/hl) 4. up to 200.000 hl/of beer may lower the output tax by 7,50 PLN/hl (1,72 EUR/hl) UK: A special duty relief scheme for «Independent small breweries» whose annual production is 30 000 hl or less came into effect on 1/6/2002and increased to 60 000 hl from 1/6/2004. To calculate the reduced rate of duty: For breweries producing between 5 000 30 000, the following formula is used (Annual Production 2500)/Annual Production X standard rate of duty at time concerned. For breweries producing between 30 000 60 000, the following formula is used (Annual Production (2500-8.33% of Annual Production in excess of 30 000 hl))/annual Production X standard rate of duty at the time concerned. *UK: New UK Budget 2005 as from 16 March 2005. 9

Wine Alcoholic Beverages Situation as at 1 July 2005 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 19-10-1992 (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 47,0998 21,00 161,1308 21,00 14,8736 21,00 CZ CZK 0 0 19,00 2340,00 74,00 19,00 *DK DKK 6%-15%vol 614,00 82,52 25,00 6%-15%vol 920,00 123,65 25,00 Still 1,2%-6%vol 390,00 52,42, 25,00 15%-22%vol 920,00 123,65 25,00 15%-22%vol 1226,00 164,78 25,00 Spark 1,2%-6%vol 696,00 93,54 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 1040,00 66,47 18,00 6 % 341,00 21,79 18,00 EL EUR 0 19,00 0 19,00 ES EUR 0 16,00 0 16,00 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 0 20,00 CY CYP 0 0 15,00 0 0 15,00 LV LVL 30,00 44,94 18,00 30,00 44,94 18,00 LT LTL 150,00 43,44 18,00 150,00 43,44 18,00 40,00 11,58 18,00 LU EUR 0 12,00 0 15,00 >13%vol 0 15,00 HU HUF 800,00 3,25 25,00 9120,00 37,04 25,00 MT MTL 0 0 18,00 0 0 18,00 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 0 20,00 <7% 0 20,00 *DK: *An additional duty is imposed on products containing a mixture of wine and non-alcoholic drinks. Rates: 8,15 DKK (1,10 EUR.) pr. l. on mixtures with alcohol content: <=10% in the final product and 14,80 DKK (1,99 EUR.) pr. l. on mixtures with >10% alcohol content in the final product. 10

Wine... Situation as at 1July 2005 Alcoholic Beverages Standard rates Reduced rate Still Wine Sparkling Wine Still Wi e - Sparkling Wine (Not exceeding 8.5% vol.) Minimum excise duty adopted by the Council on 19-10-1992 (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 31,17 22,00 136,00 31,17 22,00 PT EUR 0 12,00 0 19,00 SI SIT 0 0 20,00 0 0 20,00 SK SKK 0 0 19,00 2400,00 59,89 19,00 per hl 1700,00 42,42 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 2208,00 244,55 25,00 2208,00 244,55 25,00 Still&Spark <2,25% 0 0 25,00 Still&Spark 2,25%-4,5% 758,00 83,95 25,00 Still&Spark 4,5%-7% 1120,00 124,05 25,00 Still&Spark 7%-8,5% 1541,00 170,68 25,00 *UK GBP 167,72 236,59 17,50 220,54 319,18 17,50 Still >1,2% <=4% 51,69 72,91 17,50 Still >4% <=5,5% 71,07 100,25 17,50 Spark>5,5%< 8,5% 166,70 241,26 17,50 BG BGN 0 0 20,00 0 0 20,00 RO ROL 0 0 19,00 1402417,35 34,05 19,00 *UK: New UK Budget 2005 as from 16 March 2005. 11

values in EUR at 1/10/2004 300 Still wine Situation as at 1 July 2005 250 200 150 100 50 0 BE CZ DK 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

values in EUR at 1/10/2004 600 Sparkling wine Situation as at 1 July 2005 500 400 300 200 100 0 BE CZ DK 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

Fermented beverages other than wine and beer Situation as at 1 July 2005 Alcoholic Beverages 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 19-10-1992 (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 47,0998 21,00 161,1308 21,00 14,8736 21,00 CZ CZK 0 0 19,00 2340,00 74,00 19,00 DK DKK 6%-15% vol 614,00 82,52 25,00 6%-15% vol 920,00 123,65 25,00 Still 1,2%-6% vol 390,00 52,42 25,00 Spark. 1,2%-6% vol 696,00 93,54 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 1040,00 66,47 18,00 6 % 341,00 21,79 18,00 EL EUR 0 19,00 0 19,00 0 19,00 ES EUR 0 16,00 0 16,00 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 0 20,00 CY CYP 0 0 15,00 0 0 15,00 LV LVL 30,00 44,94 18,00 30,00 44,94 18,00 LT LTL 150,00 43,44 18,00 150,00 43,44 18,00 40,00 11,58 18,00 LU EUR 0 15,00 0 15,00 0 15,00 HU HUF 8000,00 32,49 25,00 9120,00 37,04 25,00 MT MTL 0 0 18,00 0 0 18,00 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 0 20,00 Sparkling <7% 0 20,00 FR: 1,20 /HL for cidre and perry ("poirés"), hydromel and slightly fermented grapes juice ( pétillants de raisins ). 14

Fermented beverages other than wine and beer Situation as at 1 July 2005 Alcoholic Beverages 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 19-10-1992 (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 31,17 22,00 136,00 31,17 22,00 PT EUR 0 19,00 0 19,00 SI SIT 0 0 20,00 0 0 20,00 SK SKK 0 0 19,00 2400,00 59,89 19,00 1700,00 42,42 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 2208,00 244,55 25,00 2208,00 244,55 25,00 Still&Sparkl <2,25% 0 0 25,00 Still&Sparkl 2,25%-4,5% 758,00 83,95 25,00 Still&Sparkl 4,5%-7% 1120,00 124,05 25,00 Still&Sparkl 7%-8,5% 1541,00 170,68 25,00 *UK GBP 25,61 236,59 17,50 25,61 319,18 17,50 72,91 17,50 Still>7,58,5% 38,43 100,25 17,50 Sparkling >5,5%<8,5% 166,70 241,26 17,50 BG BGN 0 0 20,00 0 0 20,00 RO ROL 0 0 19,00 1402417,35 34,05 19,00 *UK: New UK Budget 2005 as from 16 March 2005. 15

Intermediate products Alcoholic Beverages Situation as at 1 July 2005 Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on 19-10-1992 (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 99,1575 21,00 74,3681 21,00 Sparkling 161,1308 21,00 161,1308 21,00 CZ CZK 2340,00 74,00 19,00 DK DKK Still 15%-22%vol 920,00 123,65 25,00 Still 1,2%-6% vol 390,00 52,42 25,00 Spark. 15%-22%vol 1226,00 164,78 25,00 Still 6%-15% vol 614,00 82,52 25,00 Spark 1,2%-6% vol 696,00 93,54 25,00 Spark 6%-15% vol 920,00 123,65 25,00 DE EUR >15% 22% vol 153,00 16,00 <=15% vol 102,00 16,00 Sparkling 136,00 16,00 EE EEK 1680,00 107,37 18,00 EL EUR 45,00 19,00 *ES EUR 55,53 16,00 33,32 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 45,70 15,00 LV LVL 70,00 104,87 18,00 42,00 62,92 18,00 LT LTL 230,00 66,61 18,00 150,00 43,44 18,00 LU EUR >15% 66,9313 15,00 <=15% 47,0998 15,00 HU HUF 13220,00 53,69 25,00 MT MTL 20,00 46.57 18,00 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 73,00 20,00 EL, FR: Reduced rate for Vin doux naturel : Greece = EUR 22,5, France = EUR 54 (Article 18.4 Directive 92/83/EEC). *ES as from 17/9/2005 16

Intermediate products Situation as at 1 July 2005 Alcoholic Beverages Standard rates Reduced rates Not exceeding 15% vol. Minimum excise duty adopted by the Council on 19-10-1992 (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 62,57 22,00 PT EUR 53,34 19,00 SI SIT 15000,00 62,55 20,00 SK SKK 2500,00 62,38 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 4517,00 500,29 25,00 2720,00 301,26 25,00 *UK GBP 223,62 315,44 17,50 167,72 236,59 17,50 BG BGN 90,00 46,01 20,00 RO ROL 2103831,96 51,08 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). *UK: New UK Budget 2005 as from 16 March 2005. 17

values in EUR at 1/10/2004 600 Intermediate Products Situation as at 1 July 2005 500 400 300 200 100 0 BE BE CZ DK DK DE EE EL ES FR IE IT CY LV LT LU HU MT NL NL AT 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

Ethyl alcohol Alcoholic Beverages Standard rates Reduced rates For low strength spirits, particular regions, etc. Small distilleries Situation as at 1 July 2005 Minimum excise duty adopted by the Council on 19-10-1992 (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) Yearly production limited to 10 hl 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. (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 1660,8866 21,00 CZ CZK 26500,00 838,13 19,00 <=30 litres* 13300,00 420,65 19,00 *DK DKK 15000,00 2016,02 25,00 DE EUR 1303,00 16,00 730,00 16,00 EE EEL 15200,00 971,46 18,00 EL EUR 1090,00 19,00 *545,00 19,00 *ES EUR 830,25 16,00 726,54 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 350,00 608,17 15,00 LV LVL 550,00 823,97 18,00 LT LTL 3200,00 926,78 18,00 LU EUR 1041,1528 15,00 HU HUF 192000,00 779,70 25,00 MT MTL 1000,00 2328,83 18,00 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. DK: *An additional duty is imposed on products containing a mixture of ethyl alcohol and non-alcoholic drinks. Rates: 2,90 DKK (0,39 EUR.) pr. l. EL: *Ouzo (Article 23.2 Directive 92/83/EEC). ES *as from 17/9/2005 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

Ethyl alcohol Situation as at 1 July 2005 Alcoholic Beverages 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 19-10-1992 (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 4550,00 1042,76 22,00 PT EUR 916,08 19,00 449,06 19,00 SI SIT 166500,00 694,30 20,00 SK SKK 25000,00 623,83 19,00 12500,00 311,92 19,00 FI EUR >2,8% + others 2825,00 22,00 >1,2% <2,8% 168,00 22,00 SE SEK 50141,00 5553,45 25,00 *UK GBP 1956,00 2830,89 17,50 BG BGN 750,00 383,46 20,00 RO ROL 19166370,45 465,35 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. *UK: New UK Budget 2005 as from 16 March 2005.. 20

values in EUR at 1/10/2004 6000 Ethyl Alcohol Situation as at 1 Jaly2005 5000 4000 3000 2000 1000 0 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

National tax - Alcoholic Beverages Situation as at 1 July 2005 Member State Tax Description Tax type Nat. Curr. EUR Unit Belgium Packaging charge 9,8537 per hectolitre product packed like Tax on non-reusable packages for alcoholic (and non-alcoholic) beverages this France Taxe additionnelle 11 per decilitre of pure alcohol Tax Premix on mixed beverages (alcoholic beverages mixed with non-alcoholic beverages). BE packaging charge changed at 27 June 2005 from 14,5037 EUR to 9,8537 EUR per hectolitre product packed like this. 22 22