The legal framework for the production of alcohol for personal use within the European Union
Aim: This paper provides an overview of the legal framework for alcohol produced for personal use in European Union (EU) Member States. Methods: We reviewed the national excise duty legislations of EU Member States and conducted an online mapping survey, in which 10 alcohol experts from seven EU Mem...
Published in: | Nordic Studies on Alcohol and Drugs |
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Online Access: | http://dx.doi.org/10.1177/14550725241246133 https://journals.sagepub.com/doi/pdf/10.1177/14550725241246133 https://journals.sagepub.com/doi/full-xml/10.1177/14550725241246133 |
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crsagepubl:10.1177/14550725241246133 2024-05-19T07:42:50+00:00 The legal framework for the production of alcohol for personal use within the European Union Kilian, Carolin Braddick, Fleur Rehm, Jürgen Consumers, Health, Agriculture and Food Executive Agency 2024 http://dx.doi.org/10.1177/14550725241246133 https://journals.sagepub.com/doi/pdf/10.1177/14550725241246133 https://journals.sagepub.com/doi/full-xml/10.1177/14550725241246133 en eng SAGE Publications https://creativecommons.org/licenses/by-nc/4.0/ Nordic Studies on Alcohol and Drugs ISSN 1455-0725 1458-6126 journal-article 2024 crsagepubl https://doi.org/10.1177/14550725241246133 2024-05-02T09:40:23Z Aim: This paper provides an overview of the legal framework for alcohol produced for personal use in European Union (EU) Member States. Methods: We reviewed the national excise duty legislations of EU Member States and conducted an online mapping survey, in which 10 alcohol experts from seven EU Member States plus Iceland participated. Results: We found that the production of alcohol for personal use is tax exempt in 12 jurisdictions, with four countries stipulating a maximum volume of alcohol that can be produced for personal use. The most common alcoholic beverages concerned were beer and wine, while only one country set a tax exemption for spirits. The results were complemented by the alcohol expert mapping survey; tax exemptions were reported for two additional Member States. Conclusion: Legal exemptions for the production of alcohol for personal use were established in every second EU Member State and may therefore contribute to the unrecorded consumption of alcohol in these countries. In light of the detrimental health effects of alcohol, economic interests to support the local small-scale production of alcohol have to be carefully evaluated against public health interests. Article in Journal/Newspaper Iceland SAGE Publications Nordic Studies on Alcohol and Drugs |
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description |
Aim: This paper provides an overview of the legal framework for alcohol produced for personal use in European Union (EU) Member States. Methods: We reviewed the national excise duty legislations of EU Member States and conducted an online mapping survey, in which 10 alcohol experts from seven EU Member States plus Iceland participated. Results: We found that the production of alcohol for personal use is tax exempt in 12 jurisdictions, with four countries stipulating a maximum volume of alcohol that can be produced for personal use. The most common alcoholic beverages concerned were beer and wine, while only one country set a tax exemption for spirits. The results were complemented by the alcohol expert mapping survey; tax exemptions were reported for two additional Member States. Conclusion: Legal exemptions for the production of alcohol for personal use were established in every second EU Member State and may therefore contribute to the unrecorded consumption of alcohol in these countries. In light of the detrimental health effects of alcohol, economic interests to support the local small-scale production of alcohol have to be carefully evaluated against public health interests. |
author2 |
Consumers, Health, Agriculture and Food Executive Agency |
format |
Article in Journal/Newspaper |
author |
Kilian, Carolin Braddick, Fleur Rehm, Jürgen |
spellingShingle |
Kilian, Carolin Braddick, Fleur Rehm, Jürgen The legal framework for the production of alcohol for personal use within the European Union |
author_facet |
Kilian, Carolin Braddick, Fleur Rehm, Jürgen |
author_sort |
Kilian, Carolin |
title |
The legal framework for the production of alcohol for personal use within the European Union |
title_short |
The legal framework for the production of alcohol for personal use within the European Union |
title_full |
The legal framework for the production of alcohol for personal use within the European Union |
title_fullStr |
The legal framework for the production of alcohol for personal use within the European Union |
title_full_unstemmed |
The legal framework for the production of alcohol for personal use within the European Union |
title_sort |
legal framework for the production of alcohol for personal use within the european union |
publisher |
SAGE Publications |
publishDate |
2024 |
url |
http://dx.doi.org/10.1177/14550725241246133 https://journals.sagepub.com/doi/pdf/10.1177/14550725241246133 https://journals.sagepub.com/doi/full-xml/10.1177/14550725241246133 |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Nordic Studies on Alcohol and Drugs ISSN 1455-0725 1458-6126 |
op_rights |
https://creativecommons.org/licenses/by-nc/4.0/ |
op_doi |
https://doi.org/10.1177/14550725241246133 |
container_title |
Nordic Studies on Alcohol and Drugs |
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1799482531473522688 |