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

Directorate-General For Economic And Financial Affairs European Commission

Sujets

• TAX
• Member state of the European Union

Informations

• Publié par: DIRECTORATE-GENERAL-FOR-ECONOMIC-AND-FINANCIAL-AFFAIRS-EUROPEAN-COMMISSION
• Nombre de lectures: 49
• Langue: English
• Poids de l'ouvrage: 5 Mo

Extrait

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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 fer