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  • Brazil
    Law · Administrative Acts

    National Basic Food Basket (Decree No. 11.936 of 2024)

    Mar. 05, 2024 This decree establishes guidelines for the composition of the national basic food basket.

    • Fiscal PoliciesFundamental RightsUltra-processed foods
    • 2
    • Compare
  • International
    Law · International norms

    WHO Guideline: Fiscal policies to promote healthy diets

    2024 This World Health Organization (WHO) guideline seeks to provide Member States with recommendations on policies to develop and implement new, or to strengthen existing, fiscal policies to promote healthy diets....

    • Fiscal Policies
    • Compare
  • Colombia
    Decision · Judicial

    Juan Manuel Charry Urueña y Miryam Elfriede Anaya Sánchez v Colombia (Decision C-435-23)

    Oct. 25, 2023 Whether the tax reform that introduced a tax on ultra-processed foods and ultra-processed sugary beverages (Law No. 2227 of 2022) violates the principles of equality, freedom of enterprise, and free...

    • Fiscal PoliciesFundamental RightsUltra-processed foods
    • Compare
  • International
    Law · International norms

    Food, nutrition and the right to health – Report of the Special Rapporteur on the right to health

    Jul. 14, 2023 Using the frameworks of intersectionality, anti-coloniality and anti-racism, as well as existing international human rights laws and standards, the Special Rapporteur examines how the lack of access to safe and...

    • MarketingFiscal PoliciesLabelingFundamental Rights
    • Compare
  • 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
    • Compare
  • Colombia
    Law · Legislation

    Law adopting a Tax Reform for Equality and Social Justice (Law No. 2277 of 2022)

    Dec. 13, 2022 This law reforms the country's tax structure to promote equality and social justice, and adopts a tax on ultra-processed foods and ultra-processed sugary beverages

    • Fiscal PoliciesUltra-processed foods
    • Compare
  • International
    Law · International norms

    Political declaration of the third high-level meeting of the General Assembly on the prevention and control of non-communicable diseases

    Oct. 17, 2018 To accelerate the response to address non-communicable diseases for the health and well-being of present and future generations.

    • Content regulationFiscal PoliciesFundamental RightsMarketingSchool Environment
    • 1
    • Compare
  • 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.

    • Fiscal Policies
    • Compare
  • 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
    • Compare
  • International
    Law · International norms

    Interim report of the Special Rapporteur on the right to food

    Aug. 3, 2016 The report reiterates the importance of a rights-based approach to “adequate food”, and highlights that unhealthy diets are a form of malnutrition

    • MarketingFiscal PoliciesLabelingFundamental RightsSchool Environment
    • Compare
  • 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
    • Compare
  • 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
    • Compare
  • International
    Law · International norms

    Unhealthy foods, non-communicable diseases and the right to health – Report of the Special Rapporteur on the right to health

    Apr. 1, 2014 In this report, the Special Rapporteur highlights the link between unhealthy foods and diet-related non-communicable diseases, underscoring the urgent need for States to address structural changes in the food environment,...

    • MarketingFiscal PoliciesLabelingFundamental RightsSchool Environment
    • Compare
  • International
    Law · International norms

    Outcome document of the second high-level meeting of the United Nations General Assembly on non-communicable diseases

    Jul. 10, 2014 To take stock of the progress since the first high-level meeting on non-communicable diseases in 2011, reaffirm, and strengthen the commitments.

    • Fiscal PoliciesLabelingMarketingSchool Environment
    • Compare
  • 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
    • Compare
  • International
    Law · International norms

    Global action plan for the prevention and control of noncommunicable diseases 2013-2030

    May. 27, 2013 The WHO Global Action Plan on NCDs operationalizes the commitments made in the Political Declaration of the High-level Meeting of the General Assembly on the Prevention and Control of Noncommunicable...

    • MarketingContent regulationFiscal PoliciesFundamental RightsLabelingSchool Environment
    • 2
    • Compare
  • International
    Law · International norms

    Report submitted by the Special Rapporteur on the right to food

    Dec. 26, 2011 The report shows how undernutrition, micronutrient deficiency and overnutrition are different dimensions of malnutrition that must be addressed to fully realize the right to food

    • MarketingFiscal PoliciesFundamental RightsSchool Environment
    • Compare
  • International
    Law · International norms

    Global Strategy on Diet, Physical Activity and Health

    May. 26, 2004 To provide guidance for the development of an enabling environment for sustainable actions at individual, community, national and global levels that, when taken together, will lead to reduced disease and...

    • MarketingLabelingContent regulationFiscal PoliciesSchool Environment
    • Compare
  • 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
    • Compare
  • 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,...

    • Fiscal Policies
    • Compare
Document Title Document Country Document Type Document Type Document Date Document Categories Document FULL URL Document Excerpt
National Basic Food Basket (Decree No. 11.936 of 2024)Brazil LawAdministrative ActsMar. 05 2024"Fiscal Policies, Fundamental Rights, Right to food, Ultra-processed foods"https://globalfoodlaws.georgetown.edu/documents/national-basic-food-basket-decree-cesta-basica-alimentos-11936-of-2024/This decree establishes guidelines for the composition of the national basic food basket.
WHO Guideline: Fiscal policies to promote healthy dietsInternational LawInternational norms2024"Excise tax, Fiscal Policies, Subsidies, Tax on sugar-sweetened beverages, Tax on sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/who-guideline-fiscal-policies-to-promote-healthy-diets/This World Health Organization (WHO) guideline seeks to provide Member States with recommendations on policies to develop and implement new or to strengthen existing fiscal policies to promote healthy diets.
Juan Manuel Charry Urueña y Miryam Elfriede Anaya Sánchez v Colombia (Decision C-435-23)Colombia DecisionJudicialOct. 25 2023"Excise tax, Fiscal Policies, Right to food, Right to health, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages, Ultra-processed foods"https://globalfoodlaws.georgetown.edu/documents/decision-c-435-23/Whether the tax reform that introduced a tax on ultra-processed foods and ultra-processed sugary beverages (Law No. 2227 of 2022) violates the principles of equality freedom of enterprise and free competition.
Food nutrition and the right to health – Report of the Special Rapporteur on the right to healthInternational LawInternational normsJul. 14 2023"Advertising, Children, Fiscal Policies, Front-of-pack nutritional labeling, Fundamental Rights, Labeling, Marketing, Right to food, Right to health, Right to information, Rights of children"https://globalfoodlaws.georgetown.edu/documents/food-nutrition-and-the-right-to-health-report-of-the-special-rapporteur/Using the frameworks of intersectionality anti-coloniality and anti-racism as well as existing international human rights laws and standards the Special Rapporteur examines how the lack of access to safe and nutritious food has an impact on growth development and quality of life across the life cycle.
Excise Tax on Sweetened Beverages – 2022Barbados LawProgrammatic 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.
Law adopting a Tax Reform for Equality and Social Justice (Law No. 2277 of 2022)Colombia LawLegislationDec. 13 2022"Excise tax, Fiscal Policies, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages, Ultra-processed foods"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 and adopts a tax on ultra-processed foods and ultra-processed sugary beverages
Political declaration of the third high-level meeting of the General Assembly on the prevention and control of non-communicable diseasesInternational LawInternational normsOct. 17 2018"Content regulation, Fiscal Policies, Fundamental Rights, Marketing, Right to health, School Environment"https://globalfoodlaws.georgetown.edu/documents/political-declaration-of-the-third-high-level-meeting-of-the-general-assembly-on-the-prevention-and-control-of-non-communicable-diseases/To accelerate the response to address non-communicable diseases for the health and well-being of present and future generations.
Rates and Monetary Amounts and Amendment of Revenue Laws ActSouth Africa LawLegislationDec. 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.
National Operational Action Plan for the Prevention and Control of Obesity in Children and Adolescents in Jamaica (2016-2020)Jamaica LawProgrammatic 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).
Interim report of the Special Rapporteur on the right to foodInternational LawInternational normsAug. 3 2016"Advertising, Children, Fiscal Policies, Front-of-pack nutritional labeling, Fundamental Rights, Increased sales tax, Labeling, Marketing, Right to food, Sale in school premises, Sale near school premises, Sale through vending machines, School Environment, School meals, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/interim-report-of-the-special-rapporteur-on-the-right-to-food/The report reiterates the importance of a rights-based approach to “adequate food” and highlights that unhealthy diets are a form of malnutrition
Several Industries v. GovernmentMexico DecisionJudicial2015"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.
Excise Tax (Amendment) (No. 3) Regulations &#8211; 2017Barbados LawAdministrative 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.
Unhealthy foods non-communicable diseases and the right to health &#8211; Report of the Special Rapporteur on the right to healthInternational LawInternational normsApr. 1 2014"Advertising, Children, Fiscal Policies, Front-of-pack nutritional labeling, Fundamental Rights, Labeling, Marketing, Nutrition education, Procurement policies, Right to food, Right to health, School Environment, Subsidies, Tax on sugar-sweetened beverages"https://globalfoodlaws.georgetown.edu/documents/unhealthy-foods-non-communicable-diseases-and-the-right-to-health-report-of-the-special-rapporteur-on-the-right-to-health/In this report the Special Rapporteur highlights the link between unhealthy foods and diet-related non-communicable diseases underscoring the urgent need for States to address structural changes in the food environment which negatively impact individuals’ enjoyment of the right to adequate and nutritious food – an underlying determinant of the right to health
Outcome document of the second high-level meeting of the United Nations General Assembly on non-communicable diseasesInternational LawInternational normsJul. 10 2014"Fiscal Policies, Labeling, Marketing, School Environment"https://globalfoodlaws.georgetown.edu/documents/outcome-document-of-the-second-high-level-meeting-of-the-united-nations-general-assembly-on-non-communicable-diseases/To take stock of the progress since the first high-level meeting on non-communicable diseases in 2011 reaffirm and strengthen the commitments.
National Strategic and Action Plan for the Prevention and Control of Non-Communicable Diseases in Jamaica 2013-2018Jamaica LawProgrammatic 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".
Global action plan for the prevention and control of noncommunicable diseases 2013-2030International LawInternational normsMay. 27 2013"Advertising, Children, Content regulation, Fiscal Policies, Fundamental Rights, Labeling, Marketing, School Environment, Sodium content, Subsidies, Trans fat content"https://globalfoodlaws.georgetown.edu/documents/global-action-plan-for-the-prevention-and-control-of-noncommunicable-diseases-2013-2020/The WHO Global Action Plan on NCDs operationalizes the commitments made in the Political Declaration of the High-level Meeting of the General Assembly on the Prevention and Control of Noncommunicable Diseases recognizing the primary role and responsibility of governments in responding to the challenge of NCDs
Report submitted by the Special Rapporteur on the right to foodInternational LawInternational normsDec. 26 2011"Advertising, Children, Fiscal Policies, Fundamental Rights, Marketing, Procurement policies, Right to food, School Environment, Subsidies, Tax on sugar-sweetened beverages, Tax on unhealthy foods and beverages"https://globalfoodlaws.georgetown.edu/documents/report-submitted-by-the-united-nations-special-rapporteur-on-the-right-to-food/The report shows how undernutrition micronutrient deficiency and overnutrition are different dimensions of malnutrition that must be addressed to fully realize the right to food
Global Strategy on Diet Physical Activity and HealthInternational LawInternational normsMay. 26 2004"Advertising, Back-of-pack labeling, Children, Claims on packaging, Content regulation, Fiscal Policies, Labeling, Marketing, Promotion, School Environment, School meals, Sodium content, Sponsorship, Trans fat content"https://globalfoodlaws.georgetown.edu/documents/global-strategy-on-diet-physical-activity-and-health/To provide guidance for the development of an enabling environment for sustainable actions at individual community national and global levels that when taken together will lead to reduced disease and death rates related to unhealthy diet and physical inactivity.
Jugos del Valle (Coca Cola) v. GovernmentMexico DecisionJudicial2003"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.
Law on the Special Tax on the Production of Goods and ServicesMexico LawLegislationDec. 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.