A pálinka előállításával kapcsolatos jogszabályváltozások (2010) - előállítási feltételek, adózási kötelezettségek - hatásainak vizsgálata a gyakorlatban

Abstract

The subject of our research is the examination of effects of changes in law, introduced in 2010, in the field of the distillation of 'pálinka', like further assignment of distillation rights and changes in tax laws concerning products subject to excise duty. We have carried out questionnaire surveys with leased distillers on what they think of the orders and also on how much it affected their distillating habits. The primary research includes 5 interviews made with people who are professionally more competent in this subject. The owners and operators of the leased and commercial distilleries together with the private distillers expressed their opinions and shared their experiences about the last four years with us. The tax obligation of 0 forint introduced to 43 volume percentage has a good effect on the leased distillation. Permition of private distillation has divided the opinion of the leased distillers, and the owners of distilleries underlined the lack of the duty of registration which may have negative consequences.