680 ALKGLALC

CH

Art. 28 Legge federale del 21 giugno 1932 sulle bevande distillate (LAlc)

LAlc; Capo terzo: Importazione, esportazione e transito; II. Importazione; 1. Oggetto; a. Bevande distillate

Apri la fonte ufficiale Atto completo (94 Articoli) Versione Markdown leggibile dalle macchine (.md)

Art. 28 LAlc

Le bevande distillate possono essere importate dietro pagamento di un’imposta pari all’imposta sulle acquaviti di specialità.

← Art. 27 LAlc Legge federale del 21 giugno 1932 sulle bevande distillate (LAlc) Art. 29 LAlc →

Decisioni giudiziarie che applicano questa disposizione (5)

JAAC 64.54 (Art. 28 Abs. 1 AlkG)

Association Liable for Unpaid Customs Duties on Imported Spirits

Permits the import of spirits for consumption upon payment of a monopoly fee.

A-4770/2024 (Art. 28 AlkG)

Spirits Tax Declaration and Payment Dispute

Cited as the basis for levying duty on the import of spirits.

JAAC 66.16 (Art. 28 AlkG)

Taxation of Non-Consumable Alcohol Imports

This provision establishes that a monopoly fee is levied on spirits and alcoholic products intended for consumption as beverages.

JAAC 63.54 (Art. 28 Abs. 1 AlkG)

Imported Beer Tax Dispute

Used to establish that the importation of distilled spirits for consumption is permitted upon payment of the monopoly fee.

JAAC 63.54 (Art. 28 Abs. 5 AlkG)

Imported Beer Tax Dispute

Used to justify the reduced monopoly fee for products with less than 20% alcohol by volume.