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  • Colombia · Decision · Judicial

    Decision C-435-23

    Oct. 25, 2023 The constitutionality of the tax reform that introduced a tax on ultra-processed foods and ultra-processed sugary beverages, part of a wave of lawsuits again the reform.

    • Fiscal PoliciesFundamental Rights
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  • Colombia · Law · Legislation

    Law adopting a Tax Reform for Equality and Social Justice

    Dec. 13, 2022 This law reforms the country's tax structure to promote equality and social justice, including health taxes.

    • Fiscal Policies
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  • Jamaica · Law · Programmatic documents

    National Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases in Jamaica 2013-2018

    2013 This strategic and action plan aims to "provide a framework and road map for national action to combat non-communicable diseases and injuries and their risk factors in Jamaica within the...

    • Fiscal PoliciesMarketingSchool Environment
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  • Barbados · Law · Programmatic documents

    Excise Tax on Sweetened Beverages – 2022

    Apr. 1, 2022 The objective of the Excise Tax on Sweetened Beverages is to increase the rate of excise tax on sweetened beverages in an effort to reduce sugar consumption.

    • Fiscal Policies
    • 2
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  • Jamaica · Law · Programmatic documents

    National Operational Action Plan for the Prevention and Control of Obesity in Children and Adolescents in Jamaica (2016-2020)

    Jun. 2016 The National Operational Plan of Action seeks to operationalize the obesity prevention activities of the National Strategic and Action Plan for the Prevention and Control of Non-communicable Diseases (NCDs).

    • Fiscal PoliciesLabelingMarketingSchool Environment
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  • South Africa · Law · Legislation

    Rates and Monetary Amounts and Amendment of Revenue Laws Act

    Dec. 12, 2017 This law imposes a levy on sugary beverages as well as excise and customs duties on some raw materials for the manufacturing of beverages.

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  • Mexico · Law · Legislation

    Law on the Special Tax on the Production of Goods and Services

    Dec. 30, 1980 The law regulates the special tax applicable to different goods and services. The law has been amended on 15 November 2016 to include products such as energy drinks, alcoholic beverages,...

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  • Barbados · Law · Administrative Acts

    Excise Tax (Amendment) (No. 3) Regulations – 2017

    Aug. 1, 2015 The Regulations imposed an ad valorem excise tax on sugar-sweetened beverages.

    • Fiscal Policies
    • 4
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  • Mexico · Decision · Judicial

    Several Industries v. Government

    2015 After a tax increase on processed foods and industrialized sugar-sweetened beverages in 2014, the industry challenged the constitutionality of the tax. The law's constitutionality was held in a series of five...

    • Fiscal Policies
    • 8
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  • Mexico · Decision · Judicial

    Jugos del Valle (Coca Cola) v. Government

    2003 Jugos del Valle discussed with the State on whether fruit and nectarine fruit drinks was considered food for VAT purposes. The VAT tax rate for the sale of food was...

    • Fiscal Policies
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Document Title Document Country Document Law or Decision Document Type Document Date Document Categories Document FULL URL Document Excerpt
Decision C-435-23ColombiaDecisionJudicialOct. 25 2023"Excise tax, Fiscal Policies, Right to food, Right to health, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/decision-c-435-23/The constitutionality of the tax reform that introduced a tax on ultra-processed foods and ultra-processed sugary beverages part of a wave of lawsuits again the reform.
Law adopting a Tax Reform for Equality and Social JusticeColombiaLawLegislationDec. 13 2022"Excise tax, Fiscal Policies, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/law-adopting-a-tax-reform-for-equality-and-social-justice/This law reforms the country's tax structure to promote equality and social justice including health taxes.
National Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases in Jamaica 2013-2018JamaicaLawProgrammatic documents2013"Fiscal Policies, Marketing, School meals"https://globalfoodlaws.georgetown.edu/documents/national-strategic-and-action-plan-for-the-prevention-and-control-of-non-communicable-diseases-in-jamaica-2013-2018/This strategic and action plan aims to "provide a framework and road map for national action to combat non-communicable diseases and injuries and their risk factors in Jamaica within the context of the socioeconomic cultural and development agenda".
Excise Tax on Sweetened Beverages – 2022BarbadosLawProgrammatic documentsApr. 1 2022"Fiscal Policies, Tax on sugar-sweetened beverages, Tax on sweetened beverages"https://globalfoodlaws.georgetown.edu/documents/excise-tax-on-sweetened-beverages-2022/The objective of the Excise Tax on Sweetened Beverages is to increase the rate of excise tax on sweetened beverages in an effort to reduce sugar consumption.
National Operational Action Plan for the Prevention and Control of Obesity in Children and Adolescents in Jamaica (2016-2020)JamaicaLawProgrammatic documentsJun. 2016"Fiscal Policies, Labeling, Marketing, School Environment"https://globalfoodlaws.georgetown.edu/documents/national-operational-action-plan-for-the-prevention-and-control-of-obesity-in-children-and-adolescents-in-jamaica-2016-2020/The National Operational Plan of Action seeks to operationalize the obesity prevention activities of the National Strategic and Action Plan for the Prevention and Control of Non-communicable Diseases (NCDs).
Rates and Monetary Amounts and Amendment of Revenue Laws ActSouth AfricaLawLegislationDec. 12 2017"Fiscal Policies, Tax on sugar-sweetened beverages"https://globalfoodlaws.georgetown.edu/documents/act-no-14-2017/This law imposes a levy on sugary beverages as well as excise and customs duties on some raw materials for the manufacturing of beverages.
Law on the Special Tax on the Production of Goods and ServicesMexicoLawLegislationDec. 30 1980"Fiscal Policies, Tax on energy drinks, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/law-on-the-special-tax-on-the-production-of-goods-and-services-2/The law regulates the special tax applicable to different goods and services. The law has been amended on 15 November 2016 to include products such as energy drinks alcoholic beverages soft drinks and snacks.
Excise Tax (Amendment) (No. 3) Regulations – 2017BarbadosLawAdministrative ActsAug. 1 2015"Fiscal Policies, Tax on sugar-sweetened beverages"https://globalfoodlaws.georgetown.edu/documents/s-i-2017-no-77/The Regulations imposed an ad valorem excise tax on sugar-sweetened beverages.
Several Industries v. GovernmentMexicoDecisionJudicial2015"Fiscal Policies"https://globalfoodlaws.georgetown.edu/documents/several-industries-v-government-2015/After a tax increase on processed foods and industrialized sugar-sweetened beverages in 2014 the industry challenged the constitutionality of the tax.<br /> The law's constitutionality was held in a series of five continuous cases from different companies:<br /> 1. Desde el Corazón del Fruto S.A. de C.V.<br /> 2. Compañía Embotelladora del Fuerte S. de R.L. de C.V.<br /> 3. Embotelladora y Distribuidora GEPP S.A. de C.V.<br /> 4. Yoli de Acapulco S.A. de C.V.<br /> 5. Leche Bell S.A. de C.V.
Jugos del Valle (Coca Cola) v. GovernmentMexicoDecisionJudicial2003"Fiscal Policies"https://globalfoodlaws.georgetown.edu/documents/jugos-del-valle-coca-cola-v-state-2003/Jugos del Valle discussed with the State on whether fruit and nectarine fruit drinks was considered food for VAT purposes. The VAT tax rate for the sale of food was 0% and the company argued that their juices should be considered food because of its high pulp content.