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...
| Main Authors: | , , |
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| Format: | Article in Journal/Newspaper |
| Language: | unknown |
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SAGE Journals
2024
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| Subjects: | |
| Online Access: | https://dx.doi.org/10.25384/sage.c.7198964.v1 https://sage.figshare.com/collections/The_legal_framework_for_the_production_of_alcohol_for_personal_use_within_the_European_Union/7198964/1 |
| Summary: | 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 ... |
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