Doctrine by topic · DGT Observatory

Franchise: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 18 rulings · 2014–2025

Current position

The franchise of import duties for alcohol and derived beverages is limited to 100% of the total quantity authorized for combination. Importing one liter of alcohol exhausts the exemption, preventing the importation of intermediate products or sparkling wines. Still wine and beer maintain independent limits that can be combined without exceeding the total permitted amount.

The sequence of rulings does not show a doctrinal evolution regarding a single concept of franchise, but rather addresses different meanings of the term. It covers aspects of exemptions on beverage imports, Value Added Tax (IVA) taxation in commercial franchise contracts, and the transfer of business units. There is no coherent evolutionary trajectory due to the heterogeneity of the cases analyzed.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18

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