THE IMPOSITION OF A PART OF THE ADMINISTRATIVE COSTS OF THE MONOPOLY ON SPIRITS WHICH ARE EXEMPT FROM THE REQUIREMENT TO SELL TO THE MONOPOLY REFLECTS THE DESIRE OF THE NATIONAL LEGISLATURE THAT THE MONOPOLY COSTS SHOULD BE BORNE BY CONSUMERS OF NATIONALLY-PRODUCED SPIRITS , BOTH THESE EXEMPT FROM THE REQUIREMENT TO SELL TO THE MONOPOLY AND THOSE MARKETED BY THE ADMINISTRATION .
THIS BRANNTWEINAUFSCHLAGSPITZE IS THEREFORE ALLOCATED TO THE MONOPOLY ADMINISTRATION , FOR WHICH IT REPRESENTS A SOURCE OF INCOME .
5 IMPORTED SPIRITS AND SPIRITUOUS BEVERAGES - THE LATTER IN PROPORTION TO THEIR ALCOHOL CONTENT - ARE SUBJECT TO A CHARGE KNOWN AS THE ' MONOPOLAUSGLEICH ' ( MONOPOLY EQUALIZATION DUTY ) WHICH INCLUDES , APART FROM THE TAX ON MONOPOLY ALCOHOL ( ' BRANNTWEINSTEUER ' ), A SURCHARGE WHICH IS DEEMED TO CORRESPOND TO THE AMOUNT INCLUDED IN THE SALE PRICE OF MONOPOLY ALCOHOL TO COVER THE ' MONOPOLY COSTS ' REFERRED TO ABOVE .
AS THIS SURCHARGE , WHICH IS KNOWN AS THE ' MONOPOLAUSGLEICHSPITZE ' , CONTRIBUTES NOT TO THE FINANCING OF THE MONOPOLY BUT , LIKE THE MONOPOLAUSGLEICH OF WHICH IT IS A COMPONENT , TO THE GENERAL BUDGET OF THE STATE , IT IS LEVIED , ACCORDING TO THE STATEMENTS MADE BY THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY , IN ORDER TO RE-ESTABLISH EQUALITY OF CONDITIONS OF COMPETITION BETWEEN IMPORTED SPIRITS AND SPIRITUOUS BEVERAGES AND NATIONALLY-PRODUCE BETWEEN IMPORTED SPIRITS AND SPIRITUOUS BEVERAGES AND NATIONALLY-PRODUCED SPIRITS AND SPIRITUOUS BEVERAGES PRODUCED FROM ALCOHOL WHICH IS EXEMPT FROM THE REQUIREMENT TO SELL TO THE MONOPOLY .
MOREOVER , DURING THE ORAL PROCEDURE THE FEDERAL REPUBLIC OF GERMANY STATED THAT ' INDIRECTLY , THIS PROTECTION ENABLES THE MONOPOLY TO BE FINANCED , SINCE , IF THIS MARGIN ( ' SPITZE ' ) WERE NOT LEVIED , IT WOULD BE IMPOSSIBLE TO LAY THE BURDEN OF THE MONOPOLY ' S OPERATING COSTS ON NATIONALLY-PRODUCED ALCOHOL ' .
HOWEVER , UNLIKE THE PRACTICE APPLYING TO EXEMPT NATIONALLY-PRODUCED ALCOHOL , THIS AMOUNT IS NEITHER REDUCED BY A FLAT RATE FIGURE NOR SUBSEQUENTLY PROPORTIONATELY REDUCED OR INCREASED BUT IS DETERMINED ONCE AND FOR ALL , AND THE AMOUNT THUS FIXED ALSO CONSTITUTES THE UPPER LIMIT OF THE PROPORTIONATE INCREASE IN THE BRANNTWEINAUFSCHLAG .
HOWEVER , THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY OBSERVES THAT , AT LEAST AS REGARDS THE DISTILLERIES ' UNDER SEAL ' PRODUCING FRUITBASED SPIRITS , THE EFFECT OF THE PROPORTIONATE INCREASE IN THE AMOUNT OF THE BRANNTWEINAUFSCHLAG IS THAT THIS CHARGE AND THE MONOPOLAUSGLEICH REACH THE SAME LEVEL IN THE CASE OF ALCOHOL FROM DISTILLERIES PRODUCING MORE THAN 330 HECTOLITRES PER YEAR , THAT IS , IN THE CASE OF 95 % OF PRODUCTION .
6 AS THE CASE CONCERNS A TAX WHICH IS IMPOSED ON BOTH IMPORTED PRODUCTS AND SIMILAR DOMESTIC PRODUCTS WITHIN THE CONTEXT OF THE ADJUSTMENT OF A MONOPOLY OF A COMMERCIAL CHARACTER , IT IS THE COMPATIBILITY OF THIS TAX WITH ARTICLES 95 AND 37 WHICH IS AT ISSUE AND