Source: https://www.global-regulation.com/translation/germany/385440/regulation-on-the-implementation-of-the-biersteuergesetz.html
Timestamp: 2019-01-24 06:17:14
Document Index: 462580079

Matched Legal Cases: ['art. 4', '§ 2', '§ 5', '§ 7', '§ 8', '§ 11', '§ 12', '§ 13', '§ 14', '§ 8', '§ 18', '§ 24', '§ 25', '§ 26', '§ 27', '§ 28', '§ 29', '§ 30', '§ 156', '§ 32', '§ 18', '§ 37', '§ 23', '§ 39', '§ 43', '§ 28', '§ 47', '§ 49', '§ 51', '§ 381', '§ 52', '§ 4', '§ 4', '§ 4', '§ 5', '§ 6', '§ 4', '§ 6', '§ 7', '§ 5', '§ 8', '§ 5', '§ 1', '§ 9', '§ 10', '§ 5', '§ 11', '§ 13', '§ 4', '§ 6', '§ 4', '§ 4', '§ 6', '§ 14', '§ 4', '§ 3', '§ 7', '§ 7', '§ 8', '§ 8', '§ 73', '§ 18', '§ 19', '§ 21', '§ 17', '§ 12', '§ 23', '§ 27', '§ 17', '§ 4', '§ 4', '§ 25', '§ 17', '§ 17', '§ 17', '§ 27', '§ 21', '§ 25', '§ 22', '§ 21', '§ 22', '§ 22', '§ 4', '§ 15', '§ 4', '§ 4', '§ 2', '§ 2', '§ 32', '§ 18', '§ 18', '§ 19', '§ 4', '§ 20', '§ 20', '§ 4', '§ 20', '§ 37', '§ 21', '§ 21', '§ 4', '§ 21', '§ 21', '§ 22', '§ 23', '§ 4', '§ 7', '§ 39', '§ 39', '§ 11', '§ 23', '§ 40', '§ 31', '§ 43', '§ 25', '§ 4', '§ 25', '§ 25', '§ 28', '§ 4', '§ 46', '§ 48', '§ 47', '§ 48', '§ 46', '§ 46', '§ 51', '§ 46', '§ 381', '§ 52', '§ 381', '§ 39', '§ 8', '§ 39', '§ 30', '§ 38', '§ 39', '§ 39', '§ 13', '§ 39', '§ 20', '§ 25', '§ 28', '§ 27', '§ 18', '§ 35', '§ 25', '§ 25', '§ 26', '§ 27', '§ 28', '§ 25', '§ 35', '§ 26', '§ 27', '§ 39', '§ 381']

Machine Translation of "Regulation On The Implementation Of The Biersteuergesetz" (Germany)
Regulation On The Implementation Of The Biersteuergesetz
Original Language Title: Verordnung zur Durchführung des Biersteuergesetzes
Read the untranslated law here: http://www.gesetze-im-internet.de/bierstv_2010/BJNR331900009.html
Regulation on the implementation of the Biersteuergesetz (beer tax regulation - BierStV) BierStV Ausfertigung date: 05.10.2009 full quotation: "beer tax Decree of October 5, 2009 (BGBl. I S. 3262, 3319), by article 4 of the regulation by 1 July 2011 (BGBl. I p. 1308) is changed" stand: amended by art. 4 V v. 1.7.2011 I 1308 for details on the stand number you see in the menu see remarks footnote (+++ text detection from: 1.4.2010 +++) the V I was article 4 of the V v. 5.10.2009 3262 by the Federal Ministry of finance with the approval of the Federal Council decided. You as per article 9 paragraph 1 of this V on 1.4.2010 enter into force.
Table of contents section 1 General section 1 definitions section 2 to § 2 of the Act section 2 alcohol, taxable amount section 3 to paragraph 4, 5 and 14 paragraph 3 of the Act section 3 tax warehouse, requirements for the establishment of section 4 request for permission as a tax warehouse keepers § 5 of the licence section 6 guarantee § 7 change of conditions of § 8 termination and continuation of the permission section 9 document issue, accounting section 10 complete destruction , irreparable loss and destruction § 11 inventory in the tax warehouse § 12 beer serving in the tax warehouse of section 4, section 6 of the Act § 13 of registered consignee section 5 to section 7 of the Act § 14 of registered consignor section 6 to the §§ 8 and 28 number 1 of the law on section 15 beneficiaries, issuing the certificate of exemption of section 7 to the articles 9 to 12 of the Act section 16 participation in the computerised transport and control section 17 creating the electronic administrative document , Carrying an expression of § 18 carrying the section 19 exemption certificate type and amount of the security benefits article 20 cancellation of the electronic administrative document section 21 change of the destination when using the electronic administrative document section 22 input and export message when you use the electronic administrative document, track business section 23 promotions in the tax area in special cases § 24 promotions in the tax area in farms of users § 25 beginning a promotion in the failure procedure of § 26 cancellation in the failure procedure of § 27 change of location in the failure procedure § 28 input and export declaration in the failure procedure § 29 replacement evidence for the termination of the transport
Section 8 to the sections 13 and 14 paragraph 3 of law § 30 irregularities during transport under suspension of excise section 9 to the sections 14 and 15 of the Act article 31 tax return, tax filing section 10 to § 156 para 1 of the tax code § 32 small amount Regulation section 11 to § 18 of the Act section 33 application of the beer section 12 to section 19 of the Act section 34 promotions for private purposes section 13 to section 20 of the Act section 35 transport for commercial purposes article 36 transit of beer of the tax freedom of another Member State, section 14 to section 21 of the Act § 37 shipping trade, representative section 15 to section 22 of the Act section 38 irregularities during the transportation of beer of the tax free movement of other Member States section 16 to the § § 23 and 23a of the Act section 39 application for permit to tax-exempt use article 39a licence, permit section 39 b document issue, accounting § 39 c storage, inventory section 39B dispensing of beer , improper use of section 40 House section 41 production by domestic and hobby Brauer section 17 to section 24 of the Act section 42 of back beer section 18 to section 25 of the Act § 43 tax relief in case of beer of the tax free circulation in other Member States section 19 to article 212, paragraph 1 number 8 of the tax code section 44 sampling in the context of tax supervision section 20 to § 28 number 3 letter a of the Act article 45 transportation of beer of the tax free movement by another Member State section 21 to article 28 Number 4 of the Act section 46 electronic data transmission in the taxation procedure, § 47 General interfaces section 48 requirements of § 49 programs audit programs section 50 liability § 51 authentication, data transmission on behalf of section 22 to § 381 para 1 of the tax code § 52 offences section 23 final provisions article 53 derogations section 1 General section 1 definitions In the sense of this regulation is 1 system policy: Directive 2008/118/EC of the Council of 16 December 2008 concerning the General excise duty and repealing Directive 92/12/EEC (OJ L 9 of the 14.1.2009, p. 12) in the currently valid version.
2. computer based transport and control system: System about persons involved in movements under suspension of excise, exchange electronic messages of movements of beer with the Customs Administration; the system is used for the control of these movements;
3. electronic administrative document: draft of electronic administrative document after official data set which is equipped with a unique reference code.
4. accompanying document: accompanying administrative document officially prescribed form completed.
5. simplified accompanying document: the document referred to in article 2 paragraph 1 or any other document referred to in article 2 (2) of Regulation (EEC) no 3649/92 of the Commission of 17 December 1992 on a simplified accompanying document for the transport of excise goods which are already tax free services of the Member State of dispatch (OJ L 369 of the 18.12.1992, p. 17) in conjunction with article 34 of the directive of the system;
Customs Office of exit 6: a) for beer transported in rail transport, with the post, in the air or maritime the Customs Office, which is responsible for the site, where the beer is taken over by railroads, postal services, air transport or shipping companies within the framework of a continuous contract of carriage for carriage with determination in a third country or third territory, b) for beer transported in any other way or under other circumstances referred to in point a the last Customs office before the exit of the goods from the excise area of the European Community;
7 failure procedures: procedures that, is applied at the beginning of during or after the transportation of beer under duty-suspension arrangements, if the EDP based transport and control system not available;
8. customs code implementing regulation: Regulation (EEC) No 2454/93 of the Commission of 2 July 1993 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs code (OJ L 253 of the 11.10.1992, p. 1, L 268 of the 19.10.1994, p. 32, L 180 of the 19.7.1996, p. 34, L 156 of the 13.6.1997, p. 59, L 111 of the 29.4.1999, p. 88), most recently by Regulation (EC) No 312 / 2009 (OJ L 98 of the 17.4.2009, p. 3) has been modified;
9 brewery: each tax warehouse, in which beer under duty-suspension arrangements in the brewing process may be produced and stored.
Section 2 section 2 of the Act section 2 alcohol, taxable amount the taxable amount is determined beer prepackaged according to their capacity, the rest according to the tonnage of the enclosure. The Hauptzollamt may on application allow, that the taxable amount of beer is not detected according to the tonnage of the enclosure, if she can be accurately determined otherwise and tax issues are not affected.
Section 3 to the §§ 4, 5 and 14 paragraph 3 of the Act section 3 tax warehouse, requirements on the establishment of (1) the tax warehouse (§ 4 of the law) encompasses all the related structurally to each other spaces, in which the facilities for the production, loading and processing, to the filling as well as to ready for sale set forth and for the storage of beer are, as the storage locations for raw materials and raw materials , Half - and finished products, the Chargers, the workshops to maintain the operation and the management. In addition, belong to the rooms, areas, and fixed transport installations, connecting those spaces, as well as the adjacent areas, insofar as these are used for operational purposes.
(2) in a tax warehouse beer under tax suspension 1 may be made be - or processed, to - and bottled, made ready for sale and stored or 2 unlimited manufacturers, wholesalers or commercial storage facilities, stored ready for sale up and subjected to other, approved treatments of stock.
(3) the tax warehouse is set up so that the flow of production, loading and processing, as well as the whereabouts of beer can be seen in the context of tax supervision.
(4) bottled beer is to be stored.
(5) the competent principal Customs Office to determine, taking into account concerns of fiscal supervision that 1 certain rooms and areas of the company not be included in the tax warehouse, 2 single rooms and areas in the same State or within a radius of up to 50 kilometres as temporarily tax warehouses belonging be treated.
§ 4 application for permission as a tax warehouse keepers (1) is the application for permission as a tax warehouse keepers pursuant to section 5 of the Act prior to the planned operating a tax warehouse at the competent principal Customs Office to officially form completed. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register registered or to enter, 2.
Maps of the premises of the requested tax warehouse with indication of the addresses and the functions of spaces, surfaces and facilities, 3. operating statement with the description of the operations related to the manufacture, handling or processing and storage of beer in the requested tax warehouse.
(2) shall be the main customs office, whose district of the applicant operates his company or, if no company that operates, in whose district he resides. The main customs office in whose district the applicant for the first time tax occurs in appearance is responsible for an applicant who runs his company in a place outside the tax area or for an applicant who resides outside the tax area.
(3) the applicant claimed reduced tax rates, has to disclose its legal and economic dependencies of other breweries in the application.
(4) breweries, which for the first time start with the production of beer, have to indicate the estimated annual production in its application.
(5) at the request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate. The main customs office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(6) the tax warehousekeeper intends to operate another tax warehouse, he requested an extension of the permit in appropriate application of paragraphs 1, 3 and 5.
§ 5 the licence (1) granted the competent principal Customs Office in writing subject to the revocation of the permit to the extent requested by the applicant. While the rooms are to determine areas and facilities of the tax warehouse or the tax warehouse. With the permission of excise numbers allocated under an administrative provision of the Federal Ministry of finance for the tax warehouse keepers and for each tax warehouse. Before granting permission, security is to pay if there are signs for a threat of tax according to § 6. The permission can be temporary.
(2) a permit for a tax warehouse shall be granted if beer should only be stored and 1 the annual inventory turnover (start and finish) expected to be under 5 000 hectolitres (hl), 2. that less than 1.5 months duration of camp for the beer in the annual average.
(3) the competent principal Customs Office may permit derogations from paragraph 2, provided that 1 the tax warehousekeeper already operates a tax warehouse, where beer is made, 2. the tax warehouse of the untaxed sale of beer is used, 3 the beer in the tax warehouse sale-ready prepared and subjected to further storage treatments is.
(4) in the cases of § 4, paragraph 6, the permit is extended. Without prejudice to paragraphs 1 to 3.
§ 6 guarantee (1) the amount of the security deposit is determined by the competent principal Customs Office, taking into account the section 5 paragraph 1 sentence 4 of the Act. The amount of the guarantee is to check and adjust if necessary.
(2) tax issues are at risk, the competent principal Customs Office may require security deposit up to the amount of the tax value of the actual stock in the tax warehouse and the incurred but not yet paid tax; section 221 of the tax code shall remain unaffected. On request of the holder of the tax warehouse, the competent principal Customs Office can classified official with take the tax warehouse unless the structural prerequisites, and restrict the safety performance to the incurred but not yet paid tax.
§ 7 change of conditions (1) the tax warehousekeeper has prior written to show the change of the conditions set out in section 4 the competent principal Customs Office. Changes the spatial extent of tax warehouses or the security measures require the approval of the competent Hauptzollamt. Other changes, especially over-indebtedness, impending or actual insolvency or suspension of payments or the submission of the application for opening of insolvency proceedings, the tax warehousekeeper has notified to the competent principal Customs Office.
(2) operating a tax warehouse is to be set or more than six weeks rest, so the tax warehousekeeper has to indicate this in writing to the competent principal Customs Office. Should operation to be resumed, the tax warehousekeeper has at least one week beforehand in writing to show this. The competent principal Customs Office can issue orders in individual cases, or allow exceptions. Is set of operating a tax warehouse, revokes the competent principal Customs Office permission according to § 5 If the permission includes several tax warehouse, is changed to.
§ 8 termination and continuation of the permission (1) permission according to § 5 is extinguished by 1 withdrawal, 2nd deadline, 3. waiver of the tax warehouse owner, 4. rejection of the opening of insolvency proceedings due to lack of mass, 5. handover of the company to a third party after the expiration of three months after the handover, 6 death of the tax warehouse owner after the expiration of three months after the death, 7 resolution of the legal person or Association of persons without legal personality , which permission has been granted, 8 opening of insolvency proceedings over the assets of the tax warehouse owner after the expiration of three months after the relevant event, 9 business transformation according to § 1, clause 1 of the conversion act after the expiration of three months after the relevant event, 10 change of the company or the owner in a partnership or Association of persons without legal personality, the relocation of the Office to another location after the expiration of three months after the relevant event , unless other the following paragraphs to the point of extinction.
(2) share in the cases of paragraph 1 number 6 to 8 the heirs, the liquidators or the liquidator the competent principal Customs office prior to the expiry of the licence that the tax warehouse will continue until its final passage on another holder or to the management of the company, is permission for the successors, liquidators, or the insolvency administrator contrary to paragraph 1 not later than the expiry of a reasonable period to be determined by the competent principal Customs Office in writing on. Paragraph 1 No. 1 remains unaffected.
(3) apply in the in paragraph 1 number 5, 6, 9, and 10 cases described before the expiry of the licence 1 the new holder, 2. the heirs, 3. the owner of the new company, 4. the owner of the company that took over the existing legal entity, on which relates the permit before the conversion, or the owner of the company, in which the changes occurred 5. , a new permit, applies to the applicant contrary to paragraph 1 up to the existing force of the decision on the application on the permission of the legal predecessor. Paragraph 1 No. 1 remains unaffected. If the new permission is requested, can, be, referred as far as have no changes, on the particulars and documents of the existing permission that already exists the competent principal Customs Office. With the consent of the competent Hauptzollamt can be omitted in application on the use of the officially prescribed form.
(4) advanced applicable permission expires 1 in cases of paragraph 2, if a continuation of the tax warehouse or the tax warehouse are dispensed with, 2. in the cases of paragraph 3, if no new permit is issued.
(5) beer, which is located in the tax warehouse at the time of expiry of the permit, is transferred at the time of the lapse in the tax free movement. The tax warehousekeeper, the heirs, the liquidators or the insolvency administrator have to immediately submit a tax declaration officially prescribed form completed on the stocks. Has granted a deadline the competent principal Customs Office for clearance of the tax warehouse, the permit continues to apply for the purposes of the clearance until the end of the period.
(6) in the cases of paragraph 1 number 4 to 8 have in writing without delay to display 1 the competent principal Customs office the new owner the handing over of the company, 2. the heirs death of the permit holder, 3. the liquidators and the liquidator respectively the opening of insolvency proceedings or their dismissal.
The same applies in the cases of paragraph 1 number 9 and 10 for the tax warehousekeeper.
§ 9 document issue, accounting (1) the tax warehousekeeper has to do a document folder. The competent principal Customs Office may make orders to do so.
(2) the tax warehousekeeper has over the arrivals and departures for the tax warehouse to keep a stock book official form completed. The competent principal Customs Office can issue orders to the warehouse accounting and require more records. It allows for operational records on request instead of the stock book when tax issues are not affected thereby.
(3) the tax warehousekeeper has immediately record the arrivals and departures. Allow the competent principal Customs Office, that in particular the withdrawals on the free traffic in the stock accounts for no more than one calendar month, grouped together are recorded.
§ 10 complete destruction, irreparable loss and destruction
(1) beer has been accidentally destroyed or irretrievably lost, the manufacturer without permission in accordance with section 5 or the tax warehousekeeper has immediately to inform the competent principal Customs Office and to demonstrate operational documents. The competent principal Customs Office may allow simplifications and make orders regarding the verification.
(2) the destruction of beer is by the manufacturer without permission according to § 5 or the tax warehousekeeper at least one week in advance to show and to prove on the basis of operational documents. The competent principal Customs Office may allow simplifications and make orders regarding the verification. The destruction is officially to monitor, as far as the competent principal Customs Office is not waived. Except tax provisions remain unaffected.
§ 11 to respond to deviations in quantity and inventory in the tax warehouse (1) which has tax warehouse keepers once a year perform an inventory in the tax warehouse and the competent principal Customs Office within one month after officially prescribed form completed (stock registration) to register the target and actual as well as the result. With stock logging an inventory shall be provided, in which stocks to prove are separated after tax classes. The competent principal Customs Office may allow that the tax warehousekeeper is stock registration in any other form, if tax issues are not compromised. The tax warehousekeeper has at least three weeks in advance to show the beginning of inventory the competent principal Customs Office.
(2) the competent principal Customs Office may allow subject to revocation, that all or individual stocks on the basis of a permanent inventory can be detected and reported to if it is secured by means of a procedure according to the generally accepted accounting principles that the stocks be established according to type and quantity as of the date of the stock application.
(3) on the orders of the competent Hauptzollamt, the stocks in the tax warehouse are officially to determine. The tax warehousekeeper has therefore login the stocks at the request of the competent Hauptzollamt officially prescribed form completed and to participate in the inventory. He has to make sure that the stocks with minimum effort can be established.
(4) the competent principal Customs Office free holder by test and qualify from the obligations referred to in paragraph 1, if it is ensured that there beer exclusively for experimental or educational purposes is produced and consumed within the framework of these purposes or destroyed.
§ Will bring beer served, the tax warehousekeeper may beer in barrels, containers, bottles, 12 beer serving in the tax warehouse cans or other approved prepackaged in the selling space in a tax warehouse, in which beer is produced. The competent principal Customs Office may make further orders in case of need. May admit exceptions to sentence 1 on request of the holder of the tax warehouse under certain terms and conditions, if tax issues are not affected thereby.
Section 4, section 6 of the Act § 13 of registered consignee (1) who as a registered consignee (article 6, paragraph 1, sentence 1 number 1 of the Act) beer under tax suspension will receive not only occasionally, has permission in advance to the competent principal Customs Office (§ 4 paragraph 2) officially prescribed form completed to apply for. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register registered or to enter, destination in operation with the address requested 2. location plan with the, 3. a representation of the accounting of the reception and the whereabouts of beer, 4. a list of the tax classes of the beers to be included in the operation.
(2) upon request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate. The competent principal Customs Office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
(3) the competent principal Customs Office granted permission as registered consignee in writing subject to revocation. With the permission of a consumption tax number is assigned according to a circular of the Federal Ministry of finances for each destination. Before granting permission, security for the tax is according to § 6 paragraph 2 sentence 3 of the Act to make. Section 6, paragraph 1, sentence 2 shall apply accordingly. The permission can be temporary.
(4) the competent principal Customs Office, allow if tax issues are not affected as a result, at the request of the registered beneficiary subject to revocation, that beer included considered in its operation as soon as he gained possession in the tax field it.
(5) the registered recipient must carry a receipt booklet, as well as records of the beer in its operation. The competent principal Customs Office may make orders to do so. Received beer shall be recorded by the registered recipient immediately.
(6) to change the displayed section 7 applies and accordingly for the lapse and the continued existence of the permission section 8.
(7) who as a registered consignee in individual cases (article 6, paragraph 1, sentence 1 number 2 of the Act) beer under duty-suspension arrangements to receive, has to apply for permission in advance from the competent principal Customs Office (§ 4 paragraph 2), stating the amount and tax class of beer, as well as the shipper of beer officially prescribed form completed. The competent principal Customs Office (§ 4 paragraph 2) may require more information, as well as records of the recorded beer if they appear necessary to secure the tax revenue or for the tax inspectorate. Paragraph 3 applies to the permission set 1 and 2 according to with the proviso that permission on the requested amount of the specified sender, as well as advancement and on a certain period of time is to limit. Before granting permission, security for the tax is according to § 6 paragraph 2 sentence 3 of the Act to make. Paragraph 4 shall apply mutatis mutandis.
Section 5 section 7 of the Act § 14 of registered consignor (1) who registered consignor (article 7 paragraph 1 of the law) wants to send beer from the place of imports under duty-suspension arrangements, as has given permission in advance with the competent principal Customs Office (§ 4 paragraph 2) officially prescribed form completed to apply for. The application shall be attached in duplicate: 1 a current registration for companies, which in the commercial or cooperative register registered or to enter are 2. a list of the varieties of imports at the entrance of beer from third countries and third-party areas, (§ 3 paragraph 9 of the law), 3. a representation of the record of the shipment and the whereabouts of the beer.
(3) the competent principal Customs Office granted permission as a registered consignor in writing subject to revocation. With the permission of a consumption tax number is assigned according to a circular of the Federal Ministry of finance for the registered consignor. For transport or via other Member States before granting permission, security for the tax is according to § 7 paragraph 2 sentence 3 of the Act to make. The permission can be temporary.
(4) the permission does not apply as a registered consignor for the places of import, where beer paragraph 2 letter a of the customs code implementing regulation in the release for free circulation is end-use referred to in articles 263 to 267 of the customs code implementing regulation or from a customs warehouse of type D in the sense of article 525. The cases in which the Hauptzollamt transfer of beer to the release for free circulation examines and explains to the parties are excluded.
(5) the registered consignor must carry a receipt booklet, as well as records of the transported beer. The competent principal Customs Office may make orders to do so. The upgraded beer is to record immediately by the registered sender.
(6) in the case of the balance of changes § 7 shall apply and accordingly for the lapse and the continued existence of the permission section 8.
Section 6 to the §§ 8 and 28 number 1 of the law on section 15 beneficiaries, issuing the certificate of exemption
(1) a beneficiary receive beer under duty-suspension arrangements will, has no 31/96 of the Commission of 10 January 1996 on the verb smoke tax exemption certificate (OJ prior to transport an exemption certificate under Regulation (EC) L 8 of the 11.1.1996, p. 11) to be issued in the current version in conjunction with article 13 of the system policy in three copies and submit to the competent principal Customs Office to confirm in box 6. The beneficiary has the first and second copy with auditor's opinion of the Hauptzollamt competent to hand over the tax warehousekeeper as the consignor or the registered consignor. The third copy remains with the competent principal Customs Office. After the takeover of beer remains the second copy of the certificate of exemption for the beneficiary. The beer is immediately after the confirmation pursuant to sentence 1.
(2) competent principal Customs Office is the main customs office, which is the seat of official procurement agency or the organisation of foreign armed forces, shall be entitled to the order for beneficiaries 1. According to article 8 paragraph 1 number 1 to 3 of the Act, jurisdiction 2. According to article 8, paragraph 1, number 4 of the Act the main customs office, which is responsible for the monitoring of quotas and reference quantities of diplomatic good or Konsulargut , 3. According to article 8 paragraph 1 No. 5 of the Act the main customs office, which is locally responsible for the seat of the international institution.
(3) set 1 in field 6 of the certificate of exemption is apart from the confirmation referred to in paragraph 1, when a foreign force in the sense of § 8 paragraph 1 receives number 1 of the law on beer under duty-suspension arrangements. Own confirmation of the foreign troop takes their place.
(4) will receive beer under duty-suspension arrangements by a foreign force of tax warehouses in the tax area or by registered shippers from the place of importation in the tax area, a processing certificate can be used instead of the exemption certificate number 1 of the VAT implementing regulation according to § 73 para 1.
(5) section 17 of the Customs Ordinance in connection with the administrative provisions implementing for the requirements of the tax exemption for beer, which is received by diplomatic and consular missions shall apply mutatis mutandis.
Section 7 to the articles 9 to 12 of the Act section 16 participation in the computer-based transport and control system the Federal Ministry of finance through a procedural instruction sets, under what terms and conditions people who use the electronic administrative document for transport under suspension, electronically exchanging messages via the computerised transport and control system (article 9 paragraph 1 of the law) with the Customs authorities. In this way electronically to be able to exchange messages, require prior notification when one of the Federal Ministry of finance in place known given the procedure statement. The procedure will be published by the Federal Ministry of Finance on the Internet under www.zoll.de. The people pursuant to sentence 1, and their IT service providers are obliged to comply with the conditions laid down in the procedure and conditions.
Section 17 creating the electronic administrative document, carrying an expression (1) is to be carried from a tax warehouse in the tax area or from the place of entry into the control area 1 in a tax warehouse in the control area or to a beneficiary in the tax area, 2 in a tax warehouse, in the operation of a registered recipient or to a recipient in another Member State or 3rd place beer under tax suspension , where the beer leaves the excise territory of the European Community, the shipper or the registered consignor tax warehouse holder has to submit the draft of electronic administrative document the competent principal Customs office before the transport, using the computerised transport and control system according to official record. In the draft, the grading of beer in degrees Plato and, where appropriate, according to the requirements of the Member State of destination is in addition to specify the alcohol content in % by volume at 20 degrees Celsius.
(2) the competent principal Customs Office checks the information in the draft of electronic administrative document automatically. Transport operations from the place of importation is in addition, a comparison with the customs declaration. There are no objections, the draft of electronic administrative document is provided with a unique reference code and transmitted the shipper as electronic administrative document. Complaints are communicated to the shipper.
(3) the carrier has to be an expression of the electronic administrative document provided by the competent principal Customs Office during transport. A commercial paper can be carried instead of the printed electronic administrative document, if it contains the same data, or the unique reference code sets out. Transportation of beer from other Member States, sentences 1 and 2 shall apply mutatis mutandis.
(4) the shipper has to show off the beer at the request of the competent Hauptzollamt unchanged. It may order the Hauptzollamt closure measures.
(5) the receiver is in the case of paragraph 1 sentence 1 No. 1 a tax warehouse keepers, the main customs office responsible for the forwards the electronic administrative document on him. This also applies to promotions placed via another Member State. An electronic administrative document that has been submitted by the competent authorities of another Member State, is piped from the competent principal Customs Office to the receiver in the control area, if this is a tax warehousekeeper or a registered consignee.
§ 18 carry the certificate of exemption is promoted beer under tax suspension to beneficiaries, according to article 15, paragraph 1, sentence 2 to carry issued copy or a second copy of the certificate of exemption, confirmed by the competent authorities of another Member State the shipper has the carrier during the transport of a. The first copy is the shipper to his records.
§ 19 nature and amount of the security deposit (1) security for transportation of beer under duty-suspension arrangements can be made for multiple procedures for each procedure separately as individual guarantee or cash deposit or total guarantee.
(2) safety as total guarantee or individual guarantee provided by a joint and several guarantee of an appropriate tax guarantor according to article 244 of the tax code. The guarantee is payable in a document officially prescribed form completed at the responsible main Customs Office for this shipper.
(3) the competent principal Customs Office to determine the amount of the amount of the guarantee and the height of the bar security, especially with regard to the tax, which would occur during the transfer of beer in the tax free movement in the tax area. The appropriateness of the amount of the guarantee must be checked regularly in case of the total guarantee.
Cancellation of the electronic administrative document (1) who can shipper the electronic administrative document cancel article 20, as long as the transportation of beer has not yet begun.
(2) in order to cancel the electronic administrative document, the shipper or the registered consignor tax warehouse holder has to submit the draft of the electronic cancellation notification the competent principal Customs Office, using the computerised transport and control system according to official record.
(3) the competent principal Customs Office checks the information in the cancellation message automatically. There are no objections, this is communicated to the sender, indicating the date and the time of the inspection. Complaints are also communicated to the shipper.
(4) is an electronic administrative document for transporting beer under duty-suspension arrangements cancelled have been, that was intended for a receiver in the control area, which is either a tax warehousekeeper or a registered consignee, the main customs office responsible for the receiver forwards the incoming cancellation message to them.
§ 21 change the destination when using the electronic administrative document (1) while can the transportation of beer under duty-suspension arrangements the tax warehousekeeper as consignor or registered senders change the destination and specify another permissible destination (article 10, paragraph 1, article 11 paragraph 1 number 1, article 12, paragraph 1, of the law). Sentence 1 shall apply also for beer, which is recorded or taken over, or not run not by the receiver.
(2) in order to change the place of destination, the shipper or the registered consignor tax warehouse holder has to submit the draft of the electronic notification of change the competent principal Customs Office, using the computerised transport and control system according to official record.
(3) the competent principal Customs Office checks the information in the design of electronic notification of the change automatically. There are no complaints, a continuous task ID assigned to the design of the change message and sends the shipper a notification of change to the original electronic administrative document. Complaints are communicated to the shipper.
(4) the recipient specified is changed by an update of an electronic administrative document, which is either a tax warehouse keepers in the tax area or a registered consignee in the tax area, applies the forwarding of updated electronic administrative document § 17 paragraph 5 accordingly.
(5) the recipient specified in the electronic administrative document, changes to the original recipient who is either a tax warehouse keepers in the tax area or a registered consignee in the tax area, is informed by the competent principal Customs Office through an appropriate message.
(6) is the tax warehouse of the recipient specified is changed by an update of an electronic administrative document, the main customs office responsible for the receiver forwards the notification of change on this.
Section 22 input and export message when you use the electronic administrative document, track business (1) after the intake of beer, also of partial quantities, at a destination, in article 10 paragraph 1 number 1 and article 11, paragraph 1 paragraph 2 called the letter a and b of the Act is, has the receiver the competent principal Customs Office, using the computerised transport and control system without delay, but no later than five business days after the end of the carriage , to provide an input message according to official record. The competent principal Customs Office may extend the time limit pursuant to sentence 1 to avoid undue hardships at the request of the beneficiary.
(2) the competent principal Customs Office checks the information in the input message automatically. There are no objections, this is communicated to the recipient. There are complaints, this is also communicated the receiver. The Hauptzollamt responsible for the shipper sent this the input message, if he is a tax warehouse keepers in the tax area or a registered consignor in the tax area. An input message, which was forwarded by the competent authorities of another Member State, will be forwarded to the shipper in the control of the competent principal Customs Office.
(3) if the recipient is a beneficiary, it has the competent principal Customs office after the takeover of beer, including subsets, the data that are required for the report of receipt referred to in paragraph 1, and a copy of the present copies of the certificate of exemption within the stated period in writing to submit. The main Customs Office created after examination of the information of which paragraph of 1 paragraph 2 sentence 4 input message after shall apply mutatis mutandis.
(4) the recipient has to show off the beer at the request of the competent Hauptzollamt unchanged.
(5) in the cases of § 12 of the Act, the main customs office on the basis of the confirmation of output transmitted by the Customs Office of exit creates an export message confirms that the beer has left the excise territory of the European Community. This also applies to the export of subsets. The competent principal Customs Office submitted the export declaration to the tax warehousekeeper as senders in the control area or to the registered consignor in the tax area. Export messages that have been submitted by the competent authorities of another Member State, be forwarded to the shipper in the control of the competent principal Customs Office.
(6) without prejudice to section 30, the report of receipt referred to in paragraph 1 or the export declaration applies to paragraph 5 as evidence that the transportation of beer was finished. The export declaration not considered proof, if subsequently determined that the beer has not left the European Community excise duty.
(7) the receiver for promotions of beer under suspension of excise is a tax warehouse keepers in the tax area, which further promoted the beer under suspension in another tax camp in the tax area or in the operation of a user (§ 23a paragraph 1 of the law) in the tax area, the competent principal Customs office upon request subject to revocation may admit that the beer is considered included on his tax warehouse and at the same time taken, as soon as the receiver in the control area of the beer has acquired possession. The rules on the carriage under duty-suspension arrangements shall remain unaffected.
Section 23 carriage in the tax area in special cases (1) when transportation of beer under duty-suspension arrangements between tax warehouses of a control stock holder in the tax area, or if the tax warehousekeeper is registered at the same time, between places of imports in the tax area and this tax stock holder in the tax area tax warehouses can allow the competent principal Customs Office on request of the holder of the tax camp instead of the process with an electronic administrative document other appropriate procedures when tax issues are not endangered.
(2) in the case of frequent and regular movements of beer under duty-suspension arrangements to submit as a marine, aviation and travel necessities according to § 27 of the customs regulation in cases where pursuant to article 786 of the customs code implementing regulation, a customs export procedure is performed, the competent principal Customs Office on request of the holder of the tax warehouse allow, that this for the beer in a calendar month up to the tenth day of the calendar month after , where the promotion has begun, submitted a draft of electronic administrative document summarized, if 1 article 285a paragraph 1a of the customs code implementing regulation was granted the tax warehousekeeper the procedure after, 2. transport exclusively in the tax area is and 3. providing individual transport to be accompanied by a delivery note or an appropriate commercial document labeled "untaxed beer to the ship and aircraft supplies" clearly visible.
For creating the design of combined electronic administrative document and of the export declaration, the §§ 17 and 22 shall apply mutatis mutandis.
(3) a combined accompanying document can be used for transport operations referred to in paragraph 2, that have been started before 1 July 2012, instead of the combined electronic administrative document. Article 24, paragraph 1, sentence 1 and paragraph 2 applies to create the summary accompanying document set 1 and 2 according to. The consignor has the second to fourth copy of the accompanying document summarized until the 10th day after the end of the calendar month in which the carriage started to present the main customs office. The main Customs Office confirmed the abnormal termination of the transport as well as the correspondence of three copies with the endorsement on the third copy (acknowledgement of receipt) on the basis of which in the framework of the procedure referred to in article 285a transmitted paragraph 1a of the customs code implementing regulation customs declaration or a present initial confirmation. The certified return receipt is to return the shipper by the Hauptzollamt on who has to take these as evidence to his records. The second and the fourth copy will remain at the main customs office.
§ Has 24 promotions in the tax area in farms of users (1) for transportation of beer under tax suspension in operations of users (Article 23a paragraph 1 of the law) to use the accompanying the tax warehousekeeper as mailers from his tax warehouse in the tax field or the registered consignor from the place of importation in the tax area. Instead of the accompanying document, the sender can use a commercial document that has all of the information contained in the accompanying document. He has to mark the trading document with the words "Accompanying document for the transport of excise goods under duty suspension".
(2) the shipper has to execute the document in four copies. He has the first copy to his records to take. The carrier of the beer has the copies to carry two to four during the transport.
(3) the user has to take the second copy as proof of his recordings, and to present the third and fourth copies with his receiving notice immediately to the competent principal Customs Office (§ 4 paragraph 2). This confirms the compliance of both copies and receive permission on the third copy (acknowledgement of receipt). The certified return receipt is to be returned by the user not later than within two weeks after receipt of the beer to the consignor. The fourth copy remains with the competent principal Customs Office.
(4) the responsible for the shipper main customs office (§ 4 paragraph 2) at the request of the sender can allow in order to simplify the procedure, that this will send a multiple application in triplicate stating the delivery numbers and the quantities of beer after tax classes the user instead of the accompanying document pursuant to paragraph 1 for the beer delivered to same user in a calendar month to the seventh working day of the following month , if the individual items of a delivery note with the clearly visible inscription "Untaxed beer"
be accompanied. The user has to take the first copy for his records and to submit the second and third copies with his receiving notice without delay to the competent principal Customs Office. The competent principal Customs Office confirmed the compliance of both copies and receive permission by stamp on the second copy. The user has to return the confirmed multiple application as acknowledgment of receipt no later than two weeks after the month of shipment to the shipper. The returned multiple application has the shipper to take his records. The main customs office responsible for the shipper may allow further simplification of the procedure, if tax issues are not compromised as a result.
(5) the Hauptzollamt responsible for the shipper can appear on request in appropriate cases, as the simplification of the procedure is used and does not endanger tax issues, in particular, that instead of the document referred to in paragraph 1 delivery notes and invoices are used. The sender has to mark them with the inscription "Delivery note/invoice for the transportation of excisable products under duty-suspension arrangements in the area of tax".
(6) consignors and users have to show off the beer at the request of the competent Hauptzollamt unchanged. It may order the competent principal Customs Office to versendendem beer CAP measures.
§ 25 start of a transport operation in the default procedure (1) is the computerized transport and control system not be available, can the tax warehousekeeper begin only a promotion of beer under duty-suspension arrangements as shipper or the registered consignor by way of derogation from article 17, if a default document is used officially prescribed form completed.
(2) the consignor has prior to the first transport in the failure process to inform the competent principal Customs Office in an appropriate written form about the failure of the computerised transport and control system. A notification is not required if it is a failure by the customs administration.
(3) the shipper has to execute the default document in triplicate. He has the first copy to his records to take. He has the second copy to send the competent principal Customs office immediately. The carrier of the beer has to carry the third copy during transport.
(4) the shipper has to show carriage in the failure procedure before starting at the request of the competent Hauptzollamt. In addition, who has at the request of the competent Hauptzollamt already before a promotion to present the second copy of the default document shipper. § 17 paragraph 4 shall apply mutatis mutandis.
(5) is the computerized transport and control system to provide the shipper for all transport operations carried out in the failure process has to submit the draft of electronic administrative document the competent principal Customs Office, which contains the same data as the default document referred to in paragraph 1 and in which is pointed to the use of the failure process immediately, using the computerised transport and control system. § 17 paragraph 2 and 5 shall apply mutatis mutandis.
(6) the failure procedure shall apply to the transmission of the electronic administrative document by the competent principal Customs Office. Occurs after the transmission the electronic administrative document in place of the default document.
(7) the unique reference code that is submitted with the electronic administrative document must be entered by the shipper on the first copy of the default document in the space provided. The transport is not yet finished, the reference code is to inform the carrier of beer and to enter this on the third copy of the default document in the space provided, if not an expression of the electronic administrative document was delivered to him. Paper in the sense of § 17 paragraph 3, sentence 1 shall be considered to be the third copy of the default document with the reference code. For the input and export declaration, article 22 shall apply.
Article 26 cancellation in the failure procedure (1) is the computerized transport and control system not be available, may cancel the tax warehousekeeper as the consignor or the registered consignor of the electronic administrative document by way of derogation from article 20 or the default document officially prescribed form completed (cancellation document), as long as still has not started with the transportation of beer.
(2) the shipper has to execute the cancellation document in two copies. He has the first copy to his records to take. With the second copy, he has to inform the main customs office responsible for it without delay.
(3) the computerised transport and control system to provide stands and the electronic administrative document is the consignor, he has to submit the draft of the electronic cancellation notification the competent principal Customs Office without delay, using the computerised transport and control system pursuant to article 20, paragraph 2. Article 20, paragraph 3 and 4 shall apply mutatis mutandis.
§ 27 change of location in the default procedure (1) is the computerized transport and control system not be available, may change from section 21 officially prescribed form completed the tax warehousekeeper as the consignor or the registered consignor the destination during the transportation of beer by way of derogation (change document). Sentence 1 shall apply also for beer, which is recorded or taken over, or not run not by the receiver.
(2) the shipper has to execute the change document in two copies. He has the first copy to his records to take. He has the second copy to send the competent principal Customs office immediately. He has to inform the carrier immediately of the changed information in the electronic administrative document or the default document. The carrier must without delay Note: the information, if not change document was communicated to him at the back of the accompanying document.
(3) is the computerized transport and control system to provide the shipper for all changes in the failure process of the destination has to submit the draft of an electronic notification of change the competent principal Customs Office, which contains the same data as the change document immediately using the computerised transport and control system pursuant to article 21, paragraph 2. § 21 paragraph 3 to 6 shall apply accordingly.
(4) § 25 paragraph 2 and 4 applies for the information about the failure of computer-based transport and control system, the obligation to notify any change of the location, as well as the delivery of the second copy of the amendment document set 1 and 2 according to.
Section 28 can input and export message in the default procedure (1) the recipient provided input message according to § 22 paragraph 1 after completing a transport under suspension within the period specified there, because is the computerized transport control system not available or the electronic administrative document or the notification of change not was submitted to him pursuant to section 21 paragraph 6, he has to submit an input document the competent principal Customs Office officially prescribed form completed , with which he confirmed the reception of beer. Article 22, paragraph 1 shall apply accordingly to the deadline for submission of the input document and its extension.
(2) the recipient has to execute the input document in triplicate. The main customs office responsible for it confirmed the three copies and returns the first copy to the recipient. The recipient has this confirmed first copy for his records to take. Is the input message not within period transmitted in article 22, paragraph 1 of the recipient, the main customs office responsible for the receiver shall send the second copy of the input document the responsible for the shipper main customs office, which forwards them to the consignor. Input documents, which are sent by the competent authorities of another Member State, be forwarded to the shipper in the control of the competent principal Customs Office.
(3) the computerised transport and control system to provide stands and the receiver is the electronic administrative document or the message according to § 21 paragraph 5 or paragraph 6, this one has to submit a report of receipt the competent principal Customs Office, which contains the same data as the input document referred to in paragraph 1 without delay for an input XML document created in the failure procedure using the computerised transport and control system pursuant to section 22 paragraph 1. Article 22, paragraph 2 shall apply mutatis mutandis.
(4) after the promotion of beer under duty-suspension arrangements the export declaration unable to build according to § 22 paragraph 5, because either is the computerized transport control system not available or the electronic administrative document was not delivered, the Hauptzollamt created an export document confirming that the beer has left the excise territory of the European Community. This also applies to the export of subsets. The main customs office send a copy of this export document the consignor, if the beer from the tax field has been sent. In the cases in which a corresponding export document was transmitted by the competent authorities of another Member State, the competent principal Customs Office, the sender send a copy.
(5) the computerised transport and control system to provide stands and the electronic administrative document exists, the competent principal Customs Office created an export declaration according to § 22 paragraph 5 sentence 1 section 22, paragraph 5, sentence 2 and 3 shall apply mutatis mutandis.
Section 29 is no evidence pursuant to section 22 paragraph 6 replacement evidence for the termination of the transport, confirmed the main customs office responsible for the receiver or the Hauptzollamt, the Customs Office is located in the district exists in the cases where no input or export declaration under section 28, the termination of the transport under suspension, if it is sufficiently documented that the beer has reached the specified destination, or the European Community excise duty has left (proof of replacement). In particular a document proposed by the recipient that contains the same data as the input message and where this acknowledges the receipt of the beer is considered sufficient proof within the meaning of sentence 1.
Section 8 to the sections 13 and 14 paragraph 3 of the Act section 30 be irregularities during transport under suspension (1) at the receiver in the tax area quantity deviations are found, the competent principal Customs Office has to examine whether taxes are to rise. It's can see in general shortages up to 0.5 percent as due to the nature of beer as irretrievably lost, unless there is beer in barrels, containers, bottles, cans or other prepackaged.
(2) the acknowledgement of receipt in the case of article 24 within two months at the shipper enters, this is immediately the competent principal Customs Office by the tax warehousekeeper as consignor or the registered consignor (§ 4 paragraph 2) to display.
(3) beer during transport as a result of unforeseen events or force majeure completely destroyed or irretrievably lost, the carrier has immediately indicate this to the main customs office and to be proved by appropriate documents.
Section 9 to the sections 14 and 15 of the Act article 31 tax return, tax filing (1) are tax § 15 paragraph 1 sentence 1 of the Act to be Stuttgart officially prescribed form completed at the main customs office. The Hauptzollamt Stuttgart may allow the submission of tax returns, which were created by computers, if they comply with the official form and content in the order in which of the information. It can allow aggregate tax returns (annual tax returns) for one calendar year and grant year tax statement, if not exceed the 120 euros and tax issues are not affected. Article 15, paragraph 1, of the law with the proviso that is to sign the tax incurred in the calendar year up to 7 January of the following year and payable until January 20 this year applies to the annual tax declaration and payment of tax. Registered recipients in a particular case (section 13 paragraph 7) have to file the tax return officially prescribed form completed at the competent principal Customs Office (§ 4 paragraph 2).
(2) the tax on beer, which is subject to a reduced tax rate, is provisionally set in the current calendar year after the year of the previous year. A brewery owner starts for the first time with the brewery, the specified expected annual production (§ 4(4)) for the provisional tax assessment will be based. After the end of the calendar year, the tax on the basis of the annual production of the brewery in a given calendar year is finally set. A change of the dependency or independence in accordance with § 2 paragraph 3 of the law not to the beginning of a calendar year, at breweries this is tax effective only at the beginning of the following calendar year.
(3) tax debtors, who for the first time logging on beer of a foreign brewery to the taxation at a reduced tax rate in the calendar year according to § 2, paragraph 2, of the Act, have to submit appropriate documentation with the tax, from which arise the basis for the application of the reduced rate.
(4) tax debtors who have taxed beer from non-member countries, third territories or other Member States on reduced tax rates for the time being in the calendar year, have to submit an official certificate of the previous generation of foreign brewery until the end of the fourth month of the year of the calendar. Not template the rule tax rate is to apply.
(5) tax registrations are according to sec. 15 paragraph 2 of the law to submit officially prescribed form completed.
Section 10 to section 156 paragraph 1 of the tax code § 32 small regulation of amount of is a logged-in or fixed tax by the competent Customs Office of principal only different fixed, changed or corrected if the deviation of the logged-in or fixed tax is at least 10 euros.
Section 11 to § 18 of the Act section 33 application of beer is beer from third countries and third territories to register in the cases of § 18 paragraph 3 of the law according to the customs regulations with the aspects of the tax and the tax rate. The tax return is to submit the customs declaration or according to official form completed.
Section 12 to section 19 of the Act section 34 promotions for private purposes are more than 110 litres of beer pursuant to § 19 of the Act for private purposes in that promoted tax area, irrefutably presumed, that the beer for commercial purposes in the tax area is transported (section 20 of the Act).
Section 13 to section 20 of the Act section 35 transport for commercial purposes (1) Whoever beer from the tax free movement of another Member State for commercial purposes in the tax area obtain, hold for the first time in possession or use wants, this has in advance the competent principal Customs Office (§ 4 paragraph 2) after officially prescribed form stating the essential for taxation characteristics (quantity, tax class) to view and to provide security for the tax according to § 20 paragraph 4 of the Act. Article 31 paragraph 1 sentence 4 shall apply accordingly for the tax declaration. At the request of the competent Hauptzollamt, which has to display required more information, keep a record of the purchase of beer and continue to demonstrate this, if this is deemed necessary to secure the tax revenue or for the tax inspectorate.
(2) a person who wants to not only occasionally to take beer from the tax free movement of another Member State for commercial purposes in the tax area and take the simplification of procedures according to § 20 paragraph 5 sentence 3 of the Act claim, has to apply for this in advance with the competent principal Customs Office (§ 4 paragraph 2) to official form completed. The rules for admission to this procedure, safety performance, the document folder, as well as records of the related beer, the duty of disclosure when the balance of operational changes logged-on and tax registration for registered receiver in section 13, paragraph 3, sentence 1, 3 and 4, paragraph 5 and 6 and article 31, paragraph 1, sentence 4.
(3) beer sentence 1 and paragraph 2 sentence 1 in the tax area carried pursuant to paragraph 1, the carrier shall carry the second and third copies of the simplified accompanying document during transport.
(4) the receiving the competent principal Customs Office with the tax return for the second and third copies of the simplified accompanying document has provided pursuant to paragraph 1 with his acknowledgement of receipt, to submit. At the request of the competent principal Customs Office confirmed the registration or payment of the tax.
Section 36 transit of beer of the tax free movement of another Member State is beer according to § 20 paragraph 2 sentence 2 number 1 of the Act by the tax jurisdiction promoted, applies Article 35 paragraph 3 according to.
Section 14 to section 21 of the Act § 37 shipping trade, representative (1) mail order has to leave the display according to § 21 paragraph 4 sentence 1 of the law officially prescribed form completed.
(2) the Commissioner of the mail order company has to apply for permission before entering upon his duties according to § 21 paragraph 4 sentence 3 of the Act to the competent principal Customs Office (§ 4 paragraph 2) officially prescribed form completed. In the commercial or cooperative register is registered with enterprise application, or to enter a current registration are in duplicate to be attached. At the request of the competent Hauptzollamt, the applicant has to provide more information, if they appear necessary to secure the tax revenue or for the tax inspectorate.
(3) the competent principal Customs Office granted the Commissioner of the mail order company in writing subject to the revocation of the permit, unless the Commissioner has done security for that in individual cases or in not only the occasional deliveries according to § 21 paragraph 5 sentence 4 of the Act for the tax revenue expected during a month. Section 8 applies to the extinction and the continued existence of the permission, according to § 21 paragraph 5 sentence 4 of the Act, section 6, paragraph 1, sentence 2 shall apply accordingly for the security deposit. The permission can be temporary.
(4) the Commissioner shall keep a document folder. As well as to the records and the ads, the competent principal Customs Office may make orders pursuant to section 21 paragraph 4 set 5 of the Act. The Commissioner is obliged to display all the permission changes the presented conditions to the competent principal Customs office immediately.
(5) the tax declaration according to article 21, paragraph 5, sentence 2 and 6 of the Act is to give under section 31, paragraph 5.
Section 15 to section 22 of the Act section 38 irregularities during the transportation of beer of the tax free circulation in other Member States (1) provides the recipient (article 35, paragraph 1 or paragraph 2) deviations from the particulars in the simplified accompanying document, he has to show this in writing without delay to the competent principal Customs Office. Article 30, paragraph 1 shall apply mutatis mutandis.
(2) beer is during transport as a result of unforeseen events or force majeure completely destroyed or irretrievably lost, the carrier shall immediately indicate this to the main customs office and to demonstrate by appropriate documentation.
(3) the tax declaration according to § 22 paragraph 3 sentence 2 of the Act is to give under section 31, paragraph 5.
Section 16 to the § § 23 and 23a of the Act section 39 application for permit to tax-exempt use (1) who wants to use beer tax has permission prior to using officially prescribed form completed at the competent principal Customs Office (§ 4 paragraph 2) to apply. The request must be accompanied in duplicate: 1 a current registration for companies, which in the commercial or cooperative register entered or to be entered, 2. a plan of the operation, in which the requested storage and use places of beer are shown, indicating the addresses, 3 an operating statement of the exact purpose and the way of using.
Drugmakers have also their legal drug production permission to demonstrate.
(2) upon request of the competent Hauptzollamt, the applicant has to provide more information, if they are required to secure the tax revenue or for the tax inspectorate. The competent principal Customs Office may waive requirements referred to in paragraph 1, when tax issues are not affected thereby.
Article 39a the licence, permit (1) the competent principal Customs Office grants permission to the tax-exempt use of beer the user in writing subject to revocation and issuing a permit as proof of eligibility upon request. The permission can be temporary. A permit is not issued if the estimated annual demand of unvergälltem beer under 75 hectolitres.
(2) the user is to immediately return the permit, if the permit is expired or the tax-free use is discontinued. He has to show the loss of the permission ticket immediately the competent principal Customs Office.
(3) the permit is to present paragraph 2 of the Act the tax warehousekeeper or the registered consignor prior to the transportation of beer in the operation of the service provider pursuant to section 10 paragraph 1.
(4) § 7 applies the duty of disclosure when the balance of the changes and for the termination and the continued existence of the permission section 8.
§ 39b of document issue, accounting (1) the user has to do a document folder. The competent principal Customs Office may make orders to do so.
(2) the user has to do a book of using officially prescribed form completed. The competent principal Customs Office may make orders to do so. On request, the user has more records to lead. The competent principal Customs Office allows operational records on request instead of using paper, if tax issues are not affected thereby. Article 9, paragraph 3 shall apply accordingly for the recording duty. The competent principal Customs Office do without, as far as tax considerations do not preclude the, to carry a used book in exceptional cases.
the beer only at registered places storage, inventory (1) which allowed users § 39 c. The competent principal Customs Office may permit exceptions, provided that tax matters are not affected. It may require that in the storage rooms, as well as in the rooms in which the beer is used tax-free notices unhinge are, where the intended use is specified and pointed out the tax consequences of improper use. Article 10 shall apply accordingly for the complete destruction, the irretrievable loss, and destruction.
(2) the user has separated from each other to store taxed and untaxed beer. The user who unvergälltem, untaxed beer produces medicines and also wants to use taxed beer, is to display this in advance to the competent principal Customs Office. He is obliged to keep a record of the purchase and the use of duty-paid beer. The competent principal Customs Office may make orders to do so.
(3) as far as according to section 39 b paragraph 2 runs a used book or other records in its place are allowed, has to record the existence of the user once a year. § 11 shall apply mutatis mutandis.
section 39B dispensing of beer, improper use (1) that competent principal Customs Office can allow the user request to make beer in the context of his permit to tax-exempt use in exceptional cases to tax warehouse or other users. The user has to give the beer with the emission of trade papers, which are marked with the inscription "Untaxed beer".
(2) the tax declaration according to § 23a paragraph 3 set 5 of the Act is to give officially prescribed form completed.
§ 40 perfectly (1) in approved breweries that free beer from the tax free of charge is given off as house workers and employees, which are directly or indirectly employed with the procurement or treatment of raw materials destined for the production of beer, the brewing of beer or its sales out of the brewery and the losses listed on your Bill.
(2) the owner of the brewery has to prove on the basis of operational records, who were entitled in a month to receive free House and what quantities of the House have been given free of charge. The competent principal Customs Office may allow, that the House is given to certain places outside of the brewery from duty-paid beer stocks, if this is a legitimate need.
Section 41 production by domestic and hobby Brauer is (1) beer that is manufactured and sold in their households exclusively for own consumption, home and hobby Brewers from tax up to an amount of 2 hl depending on the calendar year free. Beer, which is produced by home Brewers in non-commercial community more is produced than in the households the home brewers.
(2) household and hobby Brewers have to preview the start of production and the place of manufacture the competent principal Customs Office. In the display, the amount of beer is to specify, which is expected to be produced within a calendar year. The competent principal Customs Office may allow easier.
(3) if the amount referred to in paragraph 1 is exceeded, a tax registration is officially prescribed form completed to submit.
Section 17 to section 24 of the Act section 42 (1) back beer takes a tax warehouse taxed beer again in the camp back (back beer), the beer tax is enacted or refund if the beer outside of the tax warehouse is not been mixed with other substances. Per calendar month in the tax declaration according to § 31 to apply for remission or refund.
(2) the tax warehousekeeper has to enter the back beer with the amount actually contained in the vessels in the beer tax book. The refund amount will be charged with still not paid tax. Exceeds the amount of the refund to the tax, the amount of the difference to the later settlement is credited or paid on application.
(3) the competent principal Customs Office may allow on request of the holder of the tax warehouse, beer, which had been removed from the tax warehouse, and taxed foreign beer as not in the tax warehouse brought in to treat, if this beer only on the yard or the garage for vehicles reached and remains on the parked vehicles.
(4) the consent of the Hauptzollamt after section 24 paragraph 1 sentence 2 of the Act should only be granted if the withdrawal in the original tax warehouse for economic reasons is not possible.
(5) the tax refund according to article 24, paragraph 2 of the Act the minimum amount to 10 is priced hl per individual case.
18 section to section 25 of the Act § 43 tax relief in case of beer of the tax free circulation in other Member States
(1) a person who wants to carry beer for commercial purposes, except in the shipping trade in other Member States, has to make the simplified accompanying document. The carrier has to take the second and third copies during the transportation of beer.
(2) a person who not only occasionally wants to take a tax relief claim according to § 25 paragraph 1 of the law for taxed beer transported in other Member States, has previously officially prescribed form completed to inform the competent principal Customs Office (§ 4 paragraph 2). A breakdown of the type of beer and its original wort content is displayed in duplicate after degree Plato to attach. The party entitled to relief has changes the shown circumstances notified to the competent principal Customs Office.
(3) the party entitled to relief has to guide a document folder and keep a record of the carriage to other Member States. The competent principal Customs Office may make orders to do so. At the request of the competent Hauptzollamt the party entitled to relief has to demonstrate the beer before beginning the transport.
(4) the tax relief is to apply for that is promoted within a discharge section after paragraph 5 from the control area with a discharge notification to official form completed for the beer. The party entitled to relief has to submit the application to the competent principal Customs Office of month up to the discharge section following the tenth day of the second and in her to make all for the calculation of the tax relief information required to calculate the amount of the relief. The third is also to submit certified copies of the simplified accompanying document along with the proof of the taxation of the other Member State of the recipient. Also the official confirmation of the other Member State, that the beer has been detected there properly tax is considered proof of taxation. The party entitled to relief has also, unless he has taxed the beer itself, to submit to the competent principal Customs Office confirmation of taxation of the manufacturer or excise, or other seller as proof of the taxation in the tax area (§ 25 paragraph 1 sentence 1 of the law) according to official form completed. The period pursuant to sentence 2 may be extended by the main customs office on request in individual cases.
(5) discharge section includes a calendar quarter. The competent principal Customs Office can shorten him up to one calendar month at the request of or extend up to one calendar year. Also it can be immediately adopted the tax in some cases, reimburse or compensate.
(6) the party entitled to relief removed goods under taxation tax camp, he has to apply for the relief in the tax declaration according to article 31, paragraph 1, sentence 1. In this case, the discharge section is one calendar month.
(7) the application for remission or refund of tax according to § 25 paragraph 3 of the Act is to make record that has raised the tax according to article 22, paragraph 3, of the law with a discharge notification pursuant to paragraph 4 1 at the main customs office. Proof of the taxation in the other Member State the application is attached.
Section 19 to article 212, paragraph 1 number 8 of the tax code section 44 sampling in the framework of the tax inspectorate officers entrusted with the supervision of tax can goods which can subject to beer tax, or are subject to, as well as substances that are intended, and take samples of the packaging of those goods for examination purposes free of charge for the production of such goods. On demand is to issue confirmation of withdrawal. On request of the competent Hauptzollamt have licence holder for study purposes to provide samples free of charge.
Section 20 to § 28 number 3 letter a of the Act article 45 transportation of beer of the tax free movement by another Member State (1) who wants to promote beer of the tax freedom for commercial purposes through the territory of another Member State to a recipient in the tax area, has to make the simplified accompanying document. The sender has to attach the note "Transit/beer of the tax freedom" in box 3 of the simplified accompanying document, as well as to indicate the address of the competent Hauptzollamt (§ 4 paragraph 2). The carrier of the beer has to carry the copies during the journey two and three of the simplified accompanying document. He has to carry the beer on the shortest reasonable route by the other Member State (Member State of transit).
(2) the shipper has to present the first copy of the simplified accompanying document the competent principal Customs Office no later than on the day of dispatch. After the transport, the receiver has to confirm the takeover of beer on the third copy of the simplified accompanying document and to submit these to the HZA responsible for the shipper.
(3) an irregularity occurs during carriage on the territory of the Member State of transit, the carrier shall promptly to inform the competent control authority of the Member State of transit and the main Customs Office competent for this shipper. Article 13, paragraph 1, of the law shall apply mutatis mutandis.
(4) beer of the tax free movement is to be regularly carried by another Member State, the main Customs Office at the request of the shipper, and in consultation with the competent tax authority of the Member State of transit may allow a simplified procedure without the simplified accompanying document. The main customs office prescribes the procedure and granted a permit subject to revocation. A copy of this permit is to submit to the competent tax authority of the Member State of transit.
Section 21 to article 28 paragraph 4 of the law § 46 electronic data transmission in the taxation procedure, General information (1) for the taxation procedures may be required data through remote data transmission transmitted are (electronic data transmission) once the organizational and technical conditions are available at the Customs Administration for. The electronic data transmission by third parties can be appointed.
(2) the Federal Ministry of finance determined details of electronic data transmission referred to in paragraph 1 sentence 1 through a procedure that is published by the Federal Ministry of Finance on the Internet on the pages of the Customs Administration (for www.zoll.de).
(3) if the electronic data transmission corresponding to the respective State of the art methods to employ, which ensure the authenticity, confidentiality and integrity of data. In the case of the use of accessible networks are encryption methods to use.
(4) the duties of the program manufacturer according to §§ 48 and 49 are exclusively public.
§ 47 interfaces with the electronic data transmission are the interfaces specified for this purpose by the Ministry of finance to operate properly. The interfaces required for delivery are made available over the Internet.
Section 48 requirements for the programs (1) programs that are intended for the processing of data required for the taxation procedure, must in the context of the scope of program specified in the program description ensure that accurate and complete processing of the data required for the taxation procedure.
(2) on the scope of the program, as well as on situations, where a correct and complete collection, processing and transfer is not possible as an exception (cases of exclusion), to be noted in the program description prominently.
Paragraph 49 programs, which are intended for the processing of data required for the taxation procedure, are testing programs (1) to check whether they meet the requirements according to § 48 para 1 of the manufacturer before first use and after each change. Here a Protocol on the last performed test run and a program listing to create that are five years to save. The retention period pursuant to sentence 2 begins at the end of the calendar year of first use for data transmission. Electronic, magnetic and optical storage procedures that allow for permanent recovery of the program version in the form of paper, are assimilated to the program listing.
(2) the services (audit point) by the Federal Ministry of finance is authorised to check the programs for the collection, processing or transfer of data and documentation. section 200 of the tax code shall apply mutatis mutandis.
(3) the manufacturer or distributor of a faulty program is to ask immediately for repair or replacement. As far as there is no an immediate rectification or replacement, the section is entitled technically ruled out the programs of the manufacturer of the electronic transfer according to § 46. The audit authority is not obliged to examine the programs.
(4) programs are referred to in paragraph 1 intended for general distribution, the manufacturer of the section on demand pattern for the purpose of the test has free to to provide.
Article 50 liability
(1) the producer of programs that are intended for the processing of data required for the taxation procedure is liable, as far as data as a result of a deliberate or grossly negligent breach of an obligation under sections 48 and 49 are processed incorrectly or incompletely and thus reduced taxes or unfairly tax benefits obtained, for the reduced taxes or wrongly received tax benefits.
(2) a person who uses programs pursuant to paragraph 1 to the electronic data transmission in the order (§ 46 paragraph 1 sentence 2), liable, unless be shortened due to incorrect or incomplete delivery taxes intentionally or grossly negligently or unfairly tax benefits obtained.
§ 51 authentication, data transmission on behalf of (1) electronic data transmission is basically a qualified electronic signature required. A qualified electronic signature is not required when another safe method is used, which authenticates the data transmitter (sender of the data) and which complies with certain requirements for ensuring the authenticity and integrity of the data in the same way in article 46, paragraph 3.
(2) in the case of delivery in the contract (§ 46 paragraph 1 sentence 2), the third party has to provide the data to the client immediately in the form of easily verifiable to check available. The customer has to check the data immediately.
Section 22 to § 381 para 1 of the tax code § 52 offences (1) any person in the sense of § 381 para 1 No. 1 of the tax code who intentionally or recklessly 1 is, contrary to a) article 7, paragraph 1, sentence 1 or set 3 or paragraph 2 set 1 or set 2, also in conjunction with article 13, paragraph 6, article 14, paragraph 6, article 35, paragraph 2, sentence 2 or § 39a para 4 , b) § 8 paragraph 6 sentence 1, also in conjunction with article 13, paragraph 6, article 14, paragraph 6, article 35, paragraph 2, sentence 2, article 37, paragraph 3, sentence 2 or § 39a para 4, c) article 11, paragraph 1, sentence 5, § 30 paragraph 2 or paragraph 3, article 35, paragraph 1, sentence 1, section 37, paragraph 4, sentence 3, § 38 paragraph 1 sentence 1, § 39a (2) sentence 2 or article 41, paragraph 2, sentence 1 or d) article 25, paragraph 4, sentence 1 , also in connection with article 27 paragraph 4 a display not, not really, not in the prescribed manner or in a timely manner 2. contrary to article 8, paragraph 5, sentence 2, also in connection with article 11, paragraph 1, sentence 1, § 39a para 4 or paragraph 3 refunded, sentence 2 or section 39B, paragraph 2 an application or statement not, not, not completely, is not in the prescribed manner or in a timely manner , 3. contrary to article 9, paragraph 1, sentence 1 or paragraph 2 sentence 1 or paragraph 3 sentence 1, § 13, paragraph 5, sentence 1 or 3, also in connection with article 35, paragraph 2, sentence 2, article 14, paragraph 5, sentence 1 or 3 or article 37, paragraph 4, sentence 1 or § 39 b paragraph 1 sentence 1 or paragraph 2 sentence 1 a receipt book, a book or a record not , not right, not in the prescribed manner or in a timely manner 4. contrary to article 17, paragraph 1, sentence 1, § 20 paragraph 2, article 21, paragraph 2, section 22 paragraph 1 sentence 1 leads, also in connection with paragraph 3 sentence 1, § 25 paragraph 3 sentence 2 or 5 set 1 or § 28 paragraph 3 sentence 1 sentence 1, section 26, paragraph 3, sentence 1, § 27, paragraph 2, sentence 3 or paragraph 3 transmission not , not right, not in the prescribed manner, or fail to perform, 5. contrary to article 17, paragraph 3, sentence 1, also in conjunction with sentence 3, § 18 sentence 1, section 24, paragraph 2, sentence 3, section 25, paragraph 3, sentence 4 or § 35 paragraph 3, also in conjunction with section 36, an expression or a copy of a document or a certificate not transporting, 6 contrary to article 17, paragraph 4, sentence 1 , also in conjunction with § 25 paragraph 4 sentence 3, section 22, paragraph 4, section 24, paragraph 6, sentence 1 or section 35, paragraph 1, sentence 3 beer not, not fully or not in a timely manner demonstrates 7 contrary to section 24, paragraph 2, sentence 1, § 25 paragraph 3 sentence 1, § 26 paragraph 2 sentence 1, § 27, paragraph 2, sentence 1 or § 28 paragraph 2 sentence 1 a document not , incorrectly or not in the prescribed manner 8 contrary to section 24, paragraph 3, sentence 1 or paragraph 4 executing, sentence 2, § 25 sentence 2 in conjunction with article 27, paragraph 4, article 28, paragraph 1, sentence 1, § 35, paragraph 4, sentence 1 or article 45 paragraph 2 a document or a copy do not, not properly or in a timely manner presents paragraph 4, sentence 4 a 9 contrary to section 24, paragraph 3, sentence 3 or paragraph 4 acknowledgement of receipt or a multiple application as acknowledgment of receipt not or in time sends back, 10 contrary to article 25, paragraph 2, sentence 1, § 26 paragraph 2 sentence 3 or section 27, paragraph 2, sentence 4 do not, not properly or in a timely manner makes a briefing or 11 contrary to section 25, paragraph 7, sentence 1 or 2 or § 27, paragraph 2, sentence 5 does not, not timely or not perform a registration or an endorsement in the prescribed manner , 12 contrary to § 39a, paragraph 2, sentence 1 a permit not or not timely returns.
(2) any person in the sense of § 381 para 1 No. 2 of the tax code is, who intentionally or recklessly a delivery note, invoice or a document not, not timely or not in the prescribed manner features 1 contrary to section 24, paragraph 5, sentence 2 or a trade paper not, not properly or not in the prescribed manner are at 2. contrary to section 39B, paragraph 1, sentence 2 or 3 contrary to article 45, paragraph 1, sentence 2 an indication not , not properly or does not install in the prescribed manner.
Section 23 final provisions article 53 transitional arrangements that are begun for carriage 1 by beer under tax suspension, before January 1, 2011, 2 of beer under duty-suspension arrangements in the tax area, which have been started before January 1, 2012, 3 beer, immediately running under suspension from the control area in third countries or third territories and whose handling has been started before January 1, 2012. , is further apply this regulation in the version applicable up to March 31, 2010, unless because the promotions are begun with an electronic administrative document. 1 number is to apply 3 as of January 1, 2011 further to article 793 c of the customs code implementing regulation in the version applicable up to 31 December 2010 for the export formalities in the cases of the set.