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

Description

Taxation

Sujets

• TAX
• Member state of the European Union

Informations

• Publié par: DIRECTORATE-GENERAL-FOR-ECONOMIC-AND-FINANCIAL-AFFAIRS-EUROPEAN-COMMISSION
• Nombre de lectures: 68
• Langue: English
• Poids de l'ouvrage: 5 Mo

Extrait

Commission of the European Communities
INVENTORY
1983 EDITION 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
1983 EDITION This publication is also available in the following language:
FR ISBN 92-825-4336-6
Cataloguing data can be found at the end of this publication
Luxembourg: Office for Official Publications of the European Communities, 1984
ISBN 92-825-4335-8
Catalogue number: CB-40-84-133-EN-C
© ECSC-EEC-EAEC, Brussels · Luxembourg, 1984
Printed in Luxembourg 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 EC.
The present edition reflects the situation on 1 September 1983 and replaces the previous
edition which was based on then on 1r 1981.
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.
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 Abbreviations
M.b. = Moniteur belge
B.S. Belgisch Staatsblad
BGBl = Bundesgesetzblatt
VO. Verordnung
AO. = Abgabenordnung
BayBS Bayrische Bereinigte Sammlung
GVBI = 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)
Mémorial = Journal officiel du Grand-Duché de Luxembourg
Stb. = Staatsblad
IV BELGIUM
Belgique/België
SUMMARY
Β 01 Personal income tax (Impôt des personnes physiques/Personen­
belasting)
Β02Corporation tax (Impôt des sociétés/Vennootschapsbelasting)
Β 02.1/2/37 Tax on legal persons (Impôt des personnes morales/Rechtspersonen­
belasting)
Β 01.5/02.4Tax on non­residents (Impôt des non­résidents/Belasting der niet­
verblijfhouders)
Β 06 Succession duty and transfer duty (Droits de succession et de
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)
Β07Value­added tax (VAT) (Taxe sur la valeur ajoutée [TVA]/Belasting over
de toegevoegde waarde [BTW])
B 08
Registration tax (Taxe à l'immatriculation/lnschrijvingstaks)
B 08.1
Tax on bills (Taxe d'affichage/Aanplakkingstaks)
B 08.2
Hunting tax (Taxe sur la chasse/Taks op de jacht)
B 11 (L 14/15) Excise duty on mineral oils (Accise sur les huiles minérales/Accijns op
minerale oliën)
B 12 (L 16) Excise duty on liquefied petroleum gases and other liquefied gaseous
hydrocarbons (Accise sur les gaz de pétrole et autres hydrocarbures
gazeux liquéfiés/Accijns op vloeibare aardgas en andere vloeibare
koolwaterstoffen)
Β 12 (L 17) Excise duty on benzole and similar products (Accise sur le benzol et
les produits analogues/Accijns op benzol en gelijksoortige produkten)
B 13 (L 18) Excise duty on manufactured tobacco (Accise sur les tabacs fabri­
qués/Accijns op gefabriceerde tabak)
B 14/15 Excise duty and consumption tax on ethyl alcohol (Accise et taxe de
(L19/20/21/26) consommation sur l'alcool éthylique/Accijns en verbruikstaks op
ethylalcohol)
B 16/17 (L 22/23) Excise duty on wines and other sparkling and non­sparkling fer­
mented beverages (Accise sur les vins et autres boissons fermentées
mousseuses et non mousseuses/Accijns op wijn en andere mous­
serende en niet­mousserende gegiste dranken)
B 18 (L 24) Excise duty on beer (Accise sur les bières/Bieraccijns) BELGIUM
Belgique/België
Β 19 Excise duty on non­alcoholic beverages (Accise sur les boissons 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 koffie)
Β 21 Annual tax on insurance contracts (Taxe annuelle sgr les contrats
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)
Β 23 Tax on automatic amusement machines (Taxe sur les appareils
automatiques de divertissement/Belasting op de automatische ont­
spanningstoestellen)
Β 24/25/26/32 Main registration taxes (Principaux droits d'enregistrement/Voor­
naamste registratierechten)
Β 27 Tax on stock exchange and carry­over transactions (Taxe sur les
opérations de bourse et de report/Taks op de beursverrichtingen en
de reporten)
Β 28 Annual tax on securities quoted on the stock exchange (Taxe annuelle
sur les titres cotés en bourse/Jaarlijkse taks op de ter beurs
genoteerde titels)
Β 29 Tax on motor vehicles (Taxe de circulation sur les véhicules auto­
mobiles/Verkeersbelasting op de autovoertuigen)
Β 30 Tax on the opening of establishments for the sale of fermented
beverages (Taxe d'ouverture sur les débits de boissons fermentées/
Openingsbelasting op slijterijen van gegiste dranken)
Five­yearly tax to be paid by certain operators of establishments for
Β 30 the sale of fermented beverages (Taxe quinquennale due par certains
débitants de boissons fermentées/Vijfjarige belasting verschuldigd
door bepaalde slijters van gegiste dranken)
Annual tax payable by retailers of spirituous beverages (Taxe annuelle
Β 30.1 due par les détaillants de boissons spiritueuses/Jaarlijkse belasting
verschuldigd door de kleinhandelaars in geestrijke dranken)
VI DENMARK
Danmark
DK 01 State income tax (Indkomstskat til staten)
DK 01.1 County income tax (Amtskommunal indkomstskat)
DK 01.2 Municipal income tax (Kommunal)
DK 01.3 Dividend tax (Udbytteskat)
DK 01.4 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 (Særligt folkepensionsbidrag)
DK 02.2 Contribution to the sickness per diem fund (Bidrag til dagpengefonden)
DK 03 Church tax (Kirkeskat)
DK 04 Special income tax (Særlig indkomstskat)
DK 05 Corporation tax (Selskabsskat)
DK 06 Tax on lottery winnings (Afgift af gevinster ved lotterispil)
DK 08 Levy on hunting licences (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 10.2 Hydrocarbon tax (Kulbrinteskat)
DK 11 Value-added tax (Merværdiafgift)
DK 15 Excise duty on petrol (Benzinafgift)
DK 15.1 Excise duty on certain petroleum products (Afgift af visse olieprodukter)
DK 15.2 Tax on gas (Afgift af gas)
DK 15.3 Tax on electricity (Afgift af elektricitet)
DK 16 Registration tax on motor vehicles (Registreringsafgift af motor­
køretøjer)
VII DENMARK
Danmark
DK 17 Excise duty on tobacco (Tobaksafgift)
DK 18 Duty on matches and lighters (Afgift af cigartændere og tændstikker)
DK 19e duty on spirits (Afgift af spiritus)
DK 21 Excise duty on wine and fruit-wine (Afgift af vin og frugtvin)
DK 22e duty on beer (Afgift af øl)
DK 23e duty on mineral waters (Afgift af mineralvand)
DK 24 Excise duty on tea and tea extracts (Afgift af te og teekstrakter)
DK 24.1e duty on coffee, coffee extracts and coffee-substitute (Afgift af
kaffe, kaffeekstrakt og kaffeerstatning)
DK 25 Excise duty on chocolate and sweets (Afgift af chokolade og suk­
kervarer)
DK 26 Tax on ice-cream (Afgift af konsumis)
DK 27x on perfumes, toiletries (Afgift af parfume og toiletmidler)
DK 28 Tax on radio receivers, etc (Afgift af radio mv.)
DK 28.1x on television receivers and TV video recorders and players
(Afgift af fjernsynsmodtagere og videooptagere og genivere til
fjernsyn)
DK 28.2 Duty on video cassette tapes (Afgift af videokassettebånd)
DK 30 Tax on incandescent lamps and electric fuses (Afgift af glødelamper
og sikringer)
DK 31x on certain retail packaging (Afgift af visse detailsalgspakninger)
DK 31.1 Tax on playing cards (Afgift af spillekort)
DK 32.2x on sugar (Afgift af sukker)
DK 35 Tax on totalizator betting (Afgift på spil ved totalisator)
DK 36x on football-pool betting (Afgift af tipning)
DK 38 County land t