- The government has increased the tax on soft drinks, fruit juices, and non-alcoholic beer, called the ‘consumption tax’, to encourage healthier choices.
- Imposing additional taxes must serve a specific purpose and not be exempt under the Excise Directive.
- The purpose of the tax is not defined, but case law provides guidance.
- The tax on ice cream and beverages in an Austrian court case was deemed to serve a budgetary purpose, not a specific purpose.
- The tax on high alcoholic products in a French court case was deemed to serve the additional protection of human health.
- Different rules apply for products not covered by the Excise Directive, such as (sugary) non-alcoholic beverages.
- The tax on non-alcoholic beverages should not have the character of a turnover tax and should not create border formalities.
- The effectiveness and permissibility of the consumption tax on non-alcoholic drinks are questioned.
Source: eur.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
