The legal framework for the production of alcohol for personal use within the European Union.

Autor:	Kilian C; Technische Universität Dresden, Dresden, Germany; and Institute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, Canada., Braddick F; Clínic Foundation for Biomedical research - August Pi i Sunyer Biomedical Research Institute (FRCB-IDIBAPS), Barcelona, Spain., Rehm J; Technische Universität Dresden, Dresden, Germany; Institute for Mental Health Policy Research, Centre for Addiction and Mental Health, Toronto, Canada; Campbell Family Mental Health Research Institute, Centre for Addiction and Mental Health, Toronto, Canada; Department of Psychiatry, University of Toronto, Toronto, Canada; Dalla Lana School of Public Health & Department of Psychiatry, University of Toronto, Toronto, Canada; Center for Interdisciplinary Addiction Research, Department of Psychiatry and Psychotherapy, University Medical Center Hamburg-Eppendorf, Hamburg, Germany; and Programm on Substance Abuse & WHO Collaborating Centre, Public Health Agency of Catalonia, Barcelona, Spain.
Jazyk:	angličtina
Zdroj:	Nordisk alkohol- & narkotikatidskrift : NAT [Nordisk Alkohol Nark] 2024 Aug; Vol. 41 (4), pp. 439-447. Date of Electronic Publication: 2024 Apr 24.
DOI:	10.1177/14550725241246133
Abstrakt:	Aim: This paper provides an overview of the legal framework for alcohol produced for personal use in European Union (EU) Member States. Methods: We reviewed the national excise duty legislations of EU Member States and conducted an online mapping survey, in which 10 alcohol experts from seven EU Member States plus Iceland participated. Results: We found that the production of alcohol for personal use is tax exempt in 12 jurisdictions, with four countries stipulating a maximum volume of alcohol that can be produced for personal use. The most common alcoholic beverages concerned were beer and wine, while only one country set a tax exemption for spirits. The results were complemented by the alcohol expert mapping survey; tax exemptions were reported for two additional Member States. Conclusion: Legal exemptions for the production of alcohol for personal use were established in every second EU Member State and may therefore contribute to the unrecorded consumption of alcohol in these countries. In light of the detrimental health effects of alcohol, economic interests to support the local small-scale production of alcohol have to be carefully evaluated against public health interests. Competing Interests: The authors declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article. (© The Author(s) 2024.)
Databáze:	MEDLINE
Externí odkaz:	Zobrazit plný text záznamu