The legal framework for the production of alcohol for personal use within the European Union

IF 18 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY Accounts of Chemical Research Pub Date : 2024-04-24 DOI:10.1177/14550725241246133

C. Kilian, F. Braddick, Jürgen Rehm

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Abstract

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.

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欧盟内部生产自用酒精的法律框架

目的：本文概述了欧洲联盟（EU）成员国生产自用酒类的法律框架。方法：我们查阅了欧盟成员国的国家消费税立法，并进行了在线摸底调查，来自 7 个欧盟成员国和冰岛的 10 名酒类专家参加了调查。调查结果显示我们发现，有 12 个国家对生产自用酒精免税，其中 4 个国家规定了自用酒精的最大生产量。最常见的酒精饮料是啤酒和葡萄酒，只有一个国家对烈酒规定了免税。酒类专家摸底调查对上述结果进行了补充；另外两个会员国报告了免税情况。结论每两个欧盟成员国中就有一个国家对生产自用酒类实行免税，因此可能导致这些国家的酒类消费未被记录。鉴于酒精对健康的有害影响，必须对照公共健康利益，认真评估支持当地小规模酒精生产的经济利益。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.