tax on spirituous liquors

tax on spirituous liquors

alcohol tax | alcohol duty

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include self-report data, analysis of blood and other body fluids, characteristic physical and psychological symptom ...[+++]s, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

pentan-1-ol [ amyl alcohol | n-amyl alcohol | normal amyl alcohol | amylol | butylcarbinol | n-butylcarbinol | pentanol | n-pentanol | n-pentan-1-ol | 1-pentanol | pentanol-1 | pentasol | 1-pentol | pentyl alcohol | n-pentyl alcohol | primary amyl alcohol ]

(4-methoxyphenyl)methanol [ 4-methoxybenzenemethanol | 4-methoxybenzyl alcohol | anisic alcohol | anise alcohol | anisyl alcohol | para-methoxybenzyl alcohol | p-methoxybenzyl alcohol ]

after tax | clear of tax | tax deducted

before tax

FDJP Ordinance of 5 October 2010 on Equipment for Measuring Alcolhol Content and Volume | Alcohol Measurement Ordinance [ AlcMO ]

Ordinance of 12 May 1999 to the Alcohol and Domestic Distilling Acts | Alcohol Ordinance [ AlcO ]

EU harmonisation efforts predominantly focus on legislation on taxes levied on goods and services (indirect taxes, such as value-added tax (VAT), excise duties levied on energy products, electricity, alcohol and manufactured tobacco) rather than taxes on incomes or profits (direct taxes).

W. whereas the EU Alcohol Strategy has been successful in supporting Member States’ actions to reduce alcohol-abuse-related harm, in particular through the sharing of best practices in areas such as the protection of young people, reducing alcohol-abuse-related road accidents, awareness-raising education on alcohol consumption, and a common database and monitoring at EU level, as well as in enhancing the coordination between the Commission and Member States which ultimately led to the development of the Action Plan on Youth Drinking ...[+++]and Heavy Episodic Drinking (2014-2016) by the Committee for National Alcohol Policy and Action (CNAPA);

(b)taxes levied on the income, production or profits of companies, excluding taxes levied on consumption such as value added taxes, personal income taxes or sales taxes.

taxes levied on the income, production or profits of companies, excluding taxes levied on consumption such as value added taxes, personal income taxes or sales taxes.