With legal effect from 1 March 2014, the Austrian legislator increased the excise duty on spirits by 20 % to EUR 1,200 per hlpa (hectoliter pure alcohol) and re-introduced an excise duty on sparkling wine in the amount of EUR 100 per hl of product. The tax increases were effected by the Law Amending Taxes Act 2014 (“Abgabenänderungsgesetz 2014“ or “AbgÄG 2014“; Austrian Federal Law Gazette I Nr. 13/2014), which changed the respective excise duty rates in the Austrian Alcohol Excise Tax Act (“Bundesgesetz über eine Verbrauchsteuer auf Alkohol und alkoholhaltige Waren“ or “Alkoholsteuergesetz“, Federal Law Gazette Nr. 703/1994) and in the Sparkling Wine Excise Tax Act (“Schaumweinsteuergesetz“, Federal Law Gazette Nr. 702/1994). Both fiscal and health reasons were given as reasons for the tax increases by the Austrian authorities.