Inventory of taxes levied by the states and the local authorities (Länder, départements, régions, districts, provinces, communes) in the Member States of the European Communities

29 reading/s
Taxation

read more fold up

Download the publication

  • Format PDF
Comments Embed Stats & info of the document Back to top

You may also like

EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EU
MSKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISI
¡MMUNAUTÉS EUROPÉ OMMISSIE
DE EUROPÆISKE F, :MEINSCH/S COMMISSION
¿MISSION DES COMT UNITÀ EUP
OF THE EUROPEAN COMMUNITIES KOMMISSIONEN FOI :R EUROPA
THE EUROPEAN COMMUNITIES - Ci EMISSIONI
IE VAN DE EUROPESE GEMEENSCHAPPEN - KOMMISSI DIRECTORATE-GENERAL:
TAFTEN - COMMISSION OF THE EUROPEAN EUROPÉET
FINANCIAL INSTITUTIONS
JNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE ( KE FÆLLES
AND TAXATION JROPÄISCHEN GEMEINSCHAFTEN - COMMISSION S COMMU
EMISSIONE DELLE COMUNITÀ EUROPEE - COMMIS UROJ SSIONEN
ÎKABER - KOMMISSION DER EUROPÄISCHEN GEMEINS ES - COMI\ DIRECTORATE OF TAXATION
EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EURO - KOMMIS
ISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN COMMISSION OF THE EUROPEAN COMMUIV
COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHA
FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EU
- COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EU
DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMIS:
SION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE
&SIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHA
INITIES - COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUF
SCHAPPEN - KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPA
\E EUROPEAN COMMUNITIES - COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONI
LOPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN - KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSI
GEMEINSCHAFTEN - COMMISSION OF THE EUROPEAN COMMUNITIES - COMMISSION DES COMMUNAUTÉS EUROPÉEF
ELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN -KOMMISSIONEN FOR DE EUROPÆISKE FÆLLES
KDER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EUROPEAN COMMUNITIES - COMMISSION DES COMMU
.COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN - KOMMISSIONEN UF
FSSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OFTHE EUROPEAN COMMUNITIES - COMI\
JROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN - KOMMIS
FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EUROPEAN COMMUI^
JNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHA
)PÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EU
COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EU
FJDR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMIS:
1MUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE
DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCH/S
1MISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUF
KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPA
C0MMÌ53^ M> COMMUNITIES - COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONI
COMMISSIEVA PGEMEENSCHAPPEN - KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSI
KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EUROPEAN COMMUNITIES - COMMISSION DES COMMU
UROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN - KOMMISSIONEN I
UROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EUROPEAN COMMUNITIES - COMN
ES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE COMMISSIE VAN DE EUROPESE GEMEENSCHAPPEN KOMMIS
OR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSION OF THE EURO
OMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE VAN DE EUROPÉS
OMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISSI
OMMUNITIES - COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMIS
EMEENSCHAPPEN - KOMMISSIONEN FOR DE EUROPÆISKE FÆLLESSKABER - KOMMISSION DER EUROPÄISCHEN GEMEINSCHAFTEN - COMMISS
HE EUROPEAN COMMUNITIES - COMMISSION DES COMMUNAUTÉS EUROPÉENNES - COMMISSIONE DELLE COMUNITÀ EUROPEE - COMMISSIE COMMISSION
OF THE EUROPEAN COMMUNITIES
DIRECTORATE-GENERAL
FINANCIAL INSTITUTIONS
AND TAXATION
DIRECTORATE OF TAXATION
Inventory of taxes
levied by the State and the local authorities
{Länder, départements, regions, districts,
provinces, communes) in the Member States of
the European Communities
1981 EDITION This publication is also available in the following language:
FR ISBN 92-825-2905-3
Cataloguing data can be found at the end of this publication.
Luxembourg: Office for Official Publications of the European Communities, 1982
ISBN 92-825-2904-5
Catalogue number: CB-32-81-657-EN-C
Reproduction authorized, in part, provided the source is acknowledged.
Printed in Italy INTRODUCTORY NOTE
In collaboration with the Member States the Commission of the European Communities
- Directorate-General XV 'Financial Institutions and Taxation' - publishes a survey of
the duties and taxes in force in the Member States of the EEC.
The present edition reflects the situation on 1 September 1981 and replaces the
previous edition which was based on then on 31 December 1978.
This publication aims to provide all those interested in tax law - public servants
university staff, students, businessmen, tax advisers, etc. - with a general view of the
tax systems of the Member States.
The terminology used is that of the Tax Statistics Yearbook of the Statistical Of­
fice of the European Community. For technical reasons the section on Greece will be pub­
lished separately at a later date.
Directorate-General XV will be pleased to receive any remarks or suggestions with
a view to the improvement of this work.
200 Rue de la Loi
Brussels - November 1981
3 -ABBREVIATIONS
M.b. = Moniteur belge
B.S. Belgisch Staatsblad
BGBl = Bundesgesetzblatt
VO. Verordnung
AO. = Abgabenordnung
BayBS Bayrische Bereinigte Sammlung
GVB1 = Gesetz- und Verordnungsblatt
RGBl Regierungsblatt
DL = Decreto legge
RDL Regio Decreto legge
G.U. = Gazzetta Ufficiale della Repubblica italiana
T.U. Testo unico
L. = Legge
DPR Decreto del presidente della Repubblica (Presidential Decree)
DM =o ministeriale
MD Ministerial Decree
R.D. = Regio decreto (Royal Decree)
Memorial = Journal officiel du Grand-Duché de Luxembourg
Stb. = Staatsblad
- 4 -BELGIUM
Β elg ¡que/B el g ¡ë
SUMMARY
Personal income tax (Impôt des personnes physiques/Personenbe­Β Ol
lasting)
Β 02 Corporation tax (Impôt des sociétés/Vennootschapsbelasting)
Tax on legal persons (Impôt des personnes morales/Rechtsperso­
Β 02.1/2/37 nenbelasting)
Tax on non­residents (Impôt des non­résidents/Belasting der
Β 01.5/02.4 niet­verblijfhouders)
Succession duty and transfer duty (Droits de succession et de
Β 06 mutation par décès/Successierechten en recht van overgang bij
overlijden)
β 06.1 Compensatory tax for succession duty (Taxe compensatoire des
droits de succession/Taks tot vergoeding der successierechten)
Β 07 Value­added tax (VAT) (Taxe sur la valeur ajoutée (TVA)/Belasting
over de toegevoegde waarde (BTW))
Β 08 Registration tax (Taxe à 1'immatriculation/Inschrijvingstaks)
Tax on bills (Taxe d'affichage/Aanplakkingstaks) Β 08.1
Hunting tax (Taxe sur la chasse/Taks op de jacht) Β 08.2
Excise duty on mineral oils (Accise sur les huiles minérales/ Β 11 (L 14/15)
Accijns op minerale oliën)
Β 12 (L 16) Excise duty on liquefied petroleum gases and other liquefied
gaseous hydrocarbons (Accise sur les gaz de pétrole et autres
hydrocarbures gazeux liquêfiés/Accijns op vloeibare aardgas en
andere vloeibare koolwaterstoffen)
Β 12 (L 17) Excise duty on benzole and similar products (Accise sur le ben­
zol et les produits analogues/Accijns op benzol en gelijksoorti­
ge produkten)
Β 13 (L 18) Excise duty on manufactured tobacco (Accise sur les tabacs fa­
briqués/Accijns op gefabriceerde tabak)
Β 14/15 Excise duty and consumption tax on ethyl alcohol (Accise et taxe
(L 19/20/21/26) de consommation sur l'alcool éthylique/Accijns en verbruikstaks
op ethylalcohol)
Excise duty on wines and other sparkling and non­sparkling fer­Β 16/17 (L 22/23;
mented beverages (Accise sur les vins et autres boissons fermen­
tées mousseuses et non mousseuses/Accijns op wijn en andere
mousserende en niet­mousserende gegiste dranken)
Β 18 (L 24) Excise duty on beer (Accise sur les bières/Bieraccijns)
Excise duty on non­alcoholic beverages (Accise sur les boissons Β 19
non alcoolisées/Accijns op alcoholvrije dranken)
Β 20 (L 25) Excise duty on sugar (Accise sur les sucres/Accijns op suiker)
Β 20.1 Excise duty on coffee (Accise sur le café/Accijns op de koffie)
Annual tax on insurance contracts (Taxe annuelle sur les con­Β 21
trats d'assurance/Jaarlijkse taks op de verzekeringscontracten)
Β 22 Betting and gaming tax (Taxe sur les jeux et paris/Belasting op
de spelen en de weddenschappen)
­ 5 ­BELGIUM
Β elg ¡que/B elgië
Β 23 Tax on automatic amusement machines (Taxe sur les appareils au­
tomatiques de divertissement/Belasting op de automatische ont­
spanningstoestellen)
Β 24/25/26/32 Main registration taxes (Principaux droits d'enregistrement/
Voornaamste registratierechten)
Tax on stock exchange and carry­over transactions (Taxe sur les Β 27
opérations de bourse et de report/Belasting op beursverrichtin­
gen en de reporten)
Annual tax on securities quoted on the stock exchange (Taxe an­Β 28
nuelle sur les titres cotés en bourse/Jaarlijkse belasting op de
ter beurs genoteerde titels)
Β 29 Tax on motor vehicles (Taxe de circulation sur les véhicules au­
tomobiles/Verkeersbelasting op de autovoertuigen)
Tax on the opening of establishments for the sale of fermented Β 30
beverages (Taxe d'ouverture sur les débits de boissons fermen­
tées/Openingsbelasting op slijterijen van gegiste dranken)
Β 30 Five­yearly tax to be paid by certain operators of establish­
ments for the sale of fermented beverages (Taxe quinquennale due
par certains débitants de boissons fermentées/Vijfjarige bela­
sting verschuldigd door bepaalde slijters van gegiste dranken)
Β 30.1 Annual tax payable by retailers of spirituous beverages (Taxe
annuelle due par les détaillants de boissons spiritueuses/Jaar­
lijkse belasting verschuldigd door de kleinhandelaars in gee­
strijke dranken)
­ 6 DENMARK
Danmark
SUMMARY
State income tax (Indkomstskat til staten) DK 01
DK 01. 1 County income tax (Amtskommunal indkomstskat)
DK 2 01. Municipal income tax (Kommunal)
DK 3 01. Dividend tax (Udbytteskat)
4 DK 01. Tax on employee's shares and bonds (Afgift af medarbejderaktier
og -obligationer)
DK 01. 5 Seamen's tax (Sømandsskat)
DK 02 Pensions contribution (Folkepensionsbidrag)
DK 02. 1 Special pensions contribution (Saerligt folkepensionsbidrag)
DK 02. 2 Contribution to the sickness per diem fund (Bidrag til Dagpenge­
fonden)
DK 03 Church tax (Kirkeskat)
DK 04 Special income tax (Saerlig indkomstskat)
DK 05 Corporation tax (Selskabsskat)
DK 06 Tax on lottery winnings (Afgift af gevinster ved lotterispil)
DK 08 Levy on hunting licenses (Jagttegnsafgift)
DK 09 Wealth tax (Formueskat)
DK 10 Inheritance and gift tax (Afgift af arv og gave)
DK 10. 1 State income tax on estates of deceased persons (Beskatning af
dødsboer)
DK 11 Value-added tax (Mervaerdiafgift)
DK 15 Excise duty on petrol (Benzinafgift)
Excise duty on certain petroleum products (Afgift af visse olie­DK 15. ,1
produkter)
DK 15. ,2 Tax on gas (Afgift af gas)
DK 3 Tax on electricity (Afgift af elektricitet) 15.
DK 16 Registration tax on motor vehicles (Registreringsafgift af mo­
torkøretøjer)
17 Excise duty on tobacco (Tobaksafgift) DK
Duty on matches and lighters (Afgift af cigartaendere og DK 18
taendstikker)
DK 19 Excise duty on spirits (Afgift af spiritus)
DK 21 Excise duty on wine and fruit-wine (Afgift af vin og frugtvin)
Excise duty on beer (Afgift af øl) DK 22
DK 23 Excise duty on mineral waters (Afgift af mineralvand)
Excise duty on tea and tea extracts (Afgift af te og teekstrak-DK 24
ter)
Excise duty on coffee, coffee extracts and coffee-substitute DK 24 .1
(Afgift af kaffe, kaffeekstrakt og kaffeerstatning)
- 7 -DENMARK
D anmärk
DK 25 Excise duty on chocolate and sweets (Afgift af chokolade og suk­
kervarer)
DK 26 Tax on ice-cream (Afgift af konsumis)
DK 27 Tax on perfumes, toiletries (Afgift af parfume og toiletmidler)
DK 28 Tax on radio receivers, etc.t af radio mv)
DK 28.1 Tax on. television receivers (Afgift af fjernsynsmodtagere)
DK 30 Tax on incandescent lamps and electric fuses (Afgift af gløde­
lamper og sikringer)
DK 31 Tax on certain retail packaging (Afgift af visse detailsalgspak-
ninger)
DK 31.1 Tax on playing cards (Afgift af spillekort)
DK 31.2 Tax on sugar (Afgift af sukker)
DK 35 Tax on totalizator betting (Afgift pa spil ved totalisator)
DK 36 Tax on football-pool betting (Afgift af tipning)
DK 38 County land tax (Amtskommunal grundskyld)
DK 38.1 Municipal land tax (Kommunal)
DK 38.2 Supplementary land tax (Tillaegsgrundskyld)
DK 38.3 Fixed State property tax (Fikseret ejendomsskyld til staten)
DK 38.4 Fixed realy municipal tax (Fikseret ejendomsskyld til
kommunen)
DK 38.5 State Land tax (Grundskyld til staten af landbrugsejendomme)
DK 38.6 Financial levy on public property (Daekningsafgift af offentlige
ejendomme)
DK 38.7 Financial levy on commercial premisest af for­
retningsejendomme )
DK 38.8 State institutions' income tax (Indkomstskat af statsinstitutio­
ner)
Tax on rents released from Landlords' Investment Fund (Grund­DK 38.9
ejernes investeringsfond)
DK 39 Real property disposal tax (Afstâelsesafgift)
DK 39.1 Stamp duty (Stempelafgifter)
DK 39.2 Stock exchange stamp duty (Børsstempelafgift)
DK 40 Weight tax on motor vehicles (Vaegtafgift af motorkøretøjer)
DK 41 Tax on third-party insurance for motor vehicles, etc. (Afgift af
ansvarsforsikringer for motorkøretøjer mv)
Tax on pleasure craft insurance (Afgift af lystfartøj sforsikrin-DK 41
ger)
DK Levy on banks and savings banks (Afgift af banker og sparekasser) 41.1
DK 41.2 Levy on insurance businesses (Afgift af forsikringsselskaber)
DK 39/42 Legal action tax, including estate administration tax (Retsaf­
gifter)
DK 46 Capital duty (Kapitaltilførselsafgift)
DK 47 Real property derestriction tax (Frigørelsesafgift)
DK 48 Charter flight tax (Afgift af charterflyvning)
- 8 -

Be the first to leave a comment!!

12/1000 maximum characters.

Lisez à volonté, où que vous soyez
1 mois offert, without obligation Learn more