The tobacco tax covers cigarettes, cigars, smoking tobacco (fine cut and pipe tobacco) as well as products that are equivalent to these tobacco products. It consists of a price-related and a quantity-related part. The individual tobacco products are subject to different tax rates. The legal basis is the TabStG 1962.
The tobacco tax arises when the tobacco products are removed from the tax warehouse or when they are removed for consumption in the tax warehouse. Tax debtor is the owner of the tax warehouse. The tax is usually calculated using Control characters (Banderoles), ie paid by canceling and attaching the characters to the retail packaging. The revenue from the tobacco tax is due to the federal government and is collected by the federal customs administration.
After the mineral oil tax, the tobacco tax is the most profitable consumption tax (revenue 2003: € 14 billion). A double taxation of tobacco products occurs because the tobacco tax is in addition to the value added tax accrues (cascade effect). Its harmonization in the EU was initiated in 1977 by Council directives and continued with the completion of the internal market on January 1, 1993.
So were z. For example, the definitions of tobacco products are regulated jointly and upper and lower limits are set for the quantitative share of tobacco tax. The tobacco tax has been increased in several stages in recent years. At the same time, tax revenues are falling and below expectations.