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Status over grænsehandel - Skatteministeriet

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<strong>Status</strong> <strong>over</strong> <strong>grænsehandel</strong><br />

Tabel 4.1: Priselementer for spiritus pr. 1. juli 2009<br />

Land Detailpris Afgift Moms<br />

DKK pr. 70 cl. 40 pct. vol.<br />

Pris uden<br />

afgifter<br />

Belgien 99,90 36,60 17,34 45,96<br />

Danmark 109,95 42,00 21,99 45,96<br />

Tyskland 87,08 27,22 13,90 45,96<br />

Grækenland 87,21 27,32 13,92 45,96<br />

Spanien 73,43 17,34 10,13 45,96<br />

Frankrig 91,74 30,74 15,03 45,96<br />

Irland 155,46 81,99 27,51 45,96<br />

Italien 75,21 16,71 12,53 45,96<br />

Cypern 67,22 12,49 8,77 45,96<br />

Malta 88,74 29,24 13,54 45,96<br />

Luxembourg 77,86 21,75 10,16 45,96<br />

Holland 92,08 31,42 14,70 45,96<br />

Østrig 80,22 20,89 13,37 45,96<br />

Portugal 80,25 20,92 13,38 45,96<br />

Finland 147,31 74,78 26,56 45,96<br />

Sverige 192,05 107,68 38,41 45,96<br />

UK 121,53 59,72 15,85 45,96<br />

Polen 93,45 30,64 16,85 45,96<br />

Estland 87,51 26,97 14,59 45,96<br />

Letland 87,34 26,22 15,16 45,96<br />

Litauen 86,48 26,72 13,81 45,96<br />

Tjekkiet 81,57 22,58 13,02 45,96<br />

Slovakiet 78,04 19,62 12,46 45,96<br />

Slovenien 77,99 19,03 13,00 45,96<br />

Ungarn 82,95 20,40 16,59 45,96<br />

Bulgarien 69,25 11,75 11,54 45,96<br />

Rumænien 73,34 15,67 11,71 45,96<br />

Norge 249,33 153,51 49,87 45,96<br />

Gns. EU-27 + Norge 99,80 36,85 16,99 45,96<br />

Kilde: EU-kommissionen, Excise duty tables, July 2009 og det norske finansministerium<br />

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