1999/779/EC: Commission Decision of 3 February 1999 on an… Article 1
1999/779/EC: Commission Decision of 3 February 1999 on an… Article 1
Article 1
The measure notified by Austria whereby wine and other fermented beverages, sold direct to the consumer at the place of production, are exempted from the beverage tax which is normally levied at a rate of about 7,58 % (10 % before VAT) of the retail sales price of the product, is incompatible with the common market.
Austria may not maintain, after 31 December 1998, the measure referred to in the first paragraph.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of 1999/779/EC: Commission Decision of 3 February 1999 on an… (LawPlayer, data as of 2026-07-04)