Which beer starts with the letter S.
(1) A mail-order business is carried out by anyone who delivers beer from the free circulation of beer in the Member State in which he is based to private individuals in other Member States and who dispatches the goods to the purchaser himself or has it done by others (mail order company). Private individuals are all buyers who do not identify themselves to the mail order company as buyers whose intra-Community acquisitions are subject to sales tax in accordance with the provisions of the Sales Tax Act.
(2) If beer is delivered to the tax area by a mail order company based in another Member State, the tax arises upon delivery to the private person in the tax area.
(3) Section 14 (3) applies accordingly.
(4) Anyone who wants to deliver beer to the tax area as a mail order company must notify this beforehand and name a person resident in the tax area as an agent. The notification and the designation must be made to the main customs office responsible for the agent. The agent requires a permit. It is granted subject to revocation to persons whose tax reliability has no concerns and who - insofar as they are obliged to do so under the Commercial Code or the Tax Code - keep proper commercial books and prepare annual financial statements in good time. The agent has to keep records of the deliveries of the mail order company in the tax area, to notify the main customs office in advance of each delivery stating the characteristics relevant for taxation and to provide security for the resulting tax.
(5) Tax debtor is the agent. He must immediately submit a tax return for beer for which the tax was incurred. The tax is due no later than the 15th day of the month following that in which the tax arises. If beer is not only occasionally delivered by mail order, the main customs office can, at the request of the agent to simplify the procedure, allow the deadline for submitting the tax return according to Section 15 (1) sentence 1, provided that security in the amount of one month is applied resulting tax is paid, and that the timely submission of the tax return is equivalent to the notification according to paragraph 4. If the procedure according to paragraph 4 is not followed, the mail order company is liable for the tax. He has to submit a tax return immediately. The tax is due immediately.
(6) The license is to be revoked if one of the conditions specified in paragraph 4, sentences 4 and 5 is no longer met or a security provided is no longer sufficient.
(7) Anyone who, as a mail order company based in the tax area, wants to deliver beer that is free for tax purposes to another Member State must notify the competent main customs office beforehand. The mail order company must keep records of the beer delivered and meet the delivery conditions required by the Member State.
(8) The Federal Ministry of Finance is authorized to issue regulations on paragraphs 1, 2, 4 to 7 by means of an ordinance without the consent of the Bundesrat in order to safeguard tax revenue and ensure uniformity of taxation.
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