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...
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...
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.
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
Oct. 17, 2018 To accelerate the response to address non-communicable diseases for the health and well-being of present and future generations.
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.
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).
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
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...
Aug. 1, 2015 The Regulations imposed an ad valorem excise tax on sugar-sweetened beverages.
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,...
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.
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...
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...
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
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...
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...
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,...
| Document Title | Document Country | Document Type | Document Type | Document Date | Document Categories | Document FULL URL | Document Excerpt |
|---|---|---|---|---|---|---|---|
| Juan Manuel Charry Urueña y Miryam Elfriede Anaya Sánchez v Colombia (Decision C-435-23) | Colombia | Decision | Judicial | Oct. 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 health | International | Law | International norms | Jul. 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 – 2022 | Barbados | Law | Programmatic documents | Apr. 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 | Law | Legislation | Dec. 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 diseases | International | Law | International norms | Oct. 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 Act | South Africa | Law | Legislation | Dec. 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 | Law | Programmatic documents | Jun. 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 food | International | Law | International norms | Aug. 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. Government | Mexico | Decision | Judicial | 2015 | "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 – 2017 | Barbados | Law | Administrative Acts | Aug. 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 – Report of the Special Rapporteur on the right to health | International | Law | International norms | Apr. 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 diseases | International | Law | International norms | Jul. 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 2013-2018 | Jamaica | Law | Programmatic documents | 2013 | "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 2013-2030 | International | Law | International norms | May. 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 food | International | Law | International norms | Dec. 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 Health | International | Law | International norms | May. 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. Government | Mexico | Decision | Judicial | 2003 | "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 Services | Mexico | Law | Legislation | Dec. 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. |