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...
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2024
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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 |
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ftdatacite:10.25384/sage.c.7198964.v1 2024-06-09T07:47:10+00:00 The legal framework for the production of alcohol for personal use within the European Union ... Kilian, Carolin Braddick, Fleur Rehm, Jürgen 2024 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 unknown SAGE Journals https://dx.doi.org/10.25384/sage.c.7198964 Creative Commons Attribution 4.0 International https://creativecommons.org/licenses/by/4.0/legalcode cc-by-4.0 Health and Community Services Medicine Public Health and Health Services not elsewhere classified Sociological Methodology and Research Methods article Collection 2024 ftdatacite https://doi.org/10.25384/sage.c.7198964.v110.25384/sage.c.7198964 2024-05-13T13:28:41Z 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 ... Article in Journal/Newspaper Iceland DataCite Metadata Store (German National Library of Science and Technology) |
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topic |
Health and Community Services Medicine Public Health and Health Services not elsewhere classified Sociological Methodology and Research Methods |
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Health and Community Services Medicine Public Health and Health Services not elsewhere classified Sociological Methodology and Research Methods Kilian, Carolin Braddick, Fleur Rehm, Jürgen The legal framework for the production of alcohol for personal use within the European Union ... |
topic_facet |
Health and Community Services Medicine Public Health and Health Services not elsewhere classified Sociological Methodology and Research Methods |
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 ... |
format |
Article in Journal/Newspaper |
author |
Kilian, Carolin Braddick, Fleur Rehm, Jürgen |
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 Journals |
publishDate |
2024 |
url |
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 |
genre |
Iceland |
genre_facet |
Iceland |
op_relation |
https://dx.doi.org/10.25384/sage.c.7198964 |
op_rights |
Creative Commons Attribution 4.0 International https://creativecommons.org/licenses/by/4.0/legalcode cc-by-4.0 |
op_doi |
https://doi.org/10.25384/sage.c.7198964.v110.25384/sage.c.7198964 |
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1801378106392444928 |