unbekannter Gast


Beverage Tax: Since the 1991 amendment to the Financial Adjustment Act no longer a consumer but a transactions tax. This tax is regulated by provincial legislation and imposed by the municipalities. There are 2 rates, 10 % on ice cream, and 5 % on soft drinks, which have to be paid by the consumer. A rate of 10% had been imposed on alcoholic beverages until 2000. It was abolished by the European Court of Justice because the taxation of alcoholic beverages did not comply with the European Union´s general consumer tax guideline.