Wine Tax

A tax and tax law with great importance for the province of lower Austria norms of Government in a State with different authorities very often have different kind and wise relevance to the individual parts of the State. So, the wine tax especially for the province of lower Austria as tax and tax law adopted by the National Assembly at the 06.02.1919 had very great importance. Especially in connection with the so-called Declaration of earthiness, there was also a direct connection to the authorities of country towns and villages in this legislation. 1 wine Tax Act 1919 declared the products of grape must, wine, self-produced, fruit wine, berries most, wine, malt wine and met as well as all other wine-like beverage and all wine-containing beverages with the exception of the pomace wine for taxable items of the wine Tax Act. Expressly noted that the presence of ingredients, like for example the sparkling wine, the taxation according to the basics of the Wine tax is not excluded. This was a part of the economic sector in the area of agriculture and forestry policies or tax and tax policy.

On the basis of this regulation, a number of municipalities for the stand backe declared themselves”. This development will now be published in the series of LawLeaks. The wine tax amounted to wine tax and inspection fees in 1919 for self-produced, fruit wine, berries must, wine with the exception of pleasure-finished fruit and berries must, where the fermentation was inhibited by pasteurizing or otherwise, 8 crowns. For all other wine-taxable items 40 crowns. Furthermore, a so-called control charge was levied. 3 crowns for each taxation reached hectolitres of grape must, cider, wine, self-produced, most berries, wine, malt, Mead made the control fee 1.

In addition for any tax-free provided hectolitres of grape must, wine, self-produced, fruit wine, berries must, wine, malt wine and met control fee of 2 of 2 crowns ever Hectolitres for the untaxed storage of wine-taxable Gegenstanden(Freilager) or wine-taxable items which were executed from the application areas or used for producing fire wine. “Earthiness of wine production communities, where the production of grape must, wine, self-produced, cider down to Earth”, have been identified by the financial authority of I. instance on application for the municipality and published. Application was parochial with regard to the production sites of grape must, wine, self-produced in their territory, the design of the wine tax and the intensified control against control fee to transmit fruit wine. For the purposes of the financial administration-moderate control, the municipalities had to establish appropriate wine tax commissions. All powers came to the officials of the wine tax commissions that otherwise came to the State authorities. The control of this wine tax commissions amounted to financial management. House demand for wine for grape must, wine, self-produced, home needs There was wine, fruit wine, berries most appropriate relief from the wine tax. In 1919 from the years 1919 there earthiness of vote in lower Austria a number of down-to-Earth explanations concerning of the wine Tax Act 1919, that represented a more co-determination and influence in the field of agriculture and forestry policies and control tax policy within the framework of the economic sector in addition to the prohibition of Hausierhandels.