Inventory of taxes levied in the Member States of the European Communities

Inventory of taxes levied in the Member States of the European Communities

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LEVIED IN THE MEMBER STATES
OF THE EUROPEAN COMMUNITIES
13th edition
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COMMISSION
OF THE EUROPEAN
COMMUNITIES COMMISSION
OF THE EUROPEAN COMMUNITIES
DIRECTORATE-GENERAL XXI
CUSTOMS UNION AND
INDIRECT TAXATION L XV
FINANCIAL INSTITUTIONS
AND COMPANY LAW
Inventory of taxes
levied in the Member States
of the European Communities
by the State and the local authorities
(Länder, départements, regions, districts,
provinces, communes)
13TH EDITION
DOCUMENT This publication is also available in the following language:
FR ISBN 92-825-8830-0
Cataloguing data can be found at the end of this publication
Luxembourg: Office for Official Publications of the European Communities, 1990
ISBN 92-825-8829-7
Catalogue number: CB-55-89-019-EN-C
© CECA-CEE-CEEA, Bruxelles · Luxembourg, 1989
Printed in Belgium Introductory note
In collaboration with the Member States, the Commission of the European Communities
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 1987 and replaces the previous edition
which was based on the situation on 1 September 1985.
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 Mem­
ber States.
Directorates-General XXI and XV will be pleased to receive any comments or suggestions with a
view to the improvement of this work.
Rue de la Loi 200
B-1040 Brussels Abbreviations
M.b. Moniteur belge
B.S. Belgisch Staatsblad
BGBl Bundesgesetzblatt
VO Verordnung
RAO and AO = (Reichs)-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
DM o ministeriale
MD Ministerial Decree
R.D. Regio decreto
Mémorial = Journal officiel du grand-duché de Luxembourg
Stb. Staatsblad
RSTBI Reichssteuerblatt
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Belgium pages 1-59
Denmarks 61-153
FR of Germanys 155 - 206
Greeces 207 - 277
Spains 279 - 305
Frances 307 - 397
Ireland pages 399 - 444
Italys 445 - 502
Luxembourgs 503 - 537
The Netherlandss 539 - 589
Portugals 591 - 640
United Kingdom pages 641 - 688
IV BELGIUM
Belgique/België
SUMMARY Page
Personal income tax (Impôt des personnes physiques/Personenbelasting) 3
Corporation tax (Impôt des sociétés/Vennootschapsbelasting) 6
Tax on legal persons (Impôt des personnes morales/Rechtspersonenbelasting) 8
Tax on non-residents (Impôt des non-résidents/Belasting der niet-verblijfhouders) 9
Succession duty and transfer duty (Droits de succession et de mutation par décès/
Successierechten en recht van overgang bij overlijden) 11
Compensatory tax for succession duty (Taxe compensatoire des droits de succession/
Taks tot vergoeding der successierechten)3
Value-added tax (VAT) (Taxe sur la valeur ajoutée [TVA] / Belasting over de toe­
gevoegde waarde [BTW]) 14
Registration tax (Taxe à l'immatriculation/lnschrijvingstaks) 18
Tax on bills (Taxe d'affichage/Aanplakkingstaks) 20
Hunting tax (Taxe sur la chasse/Taks op de jacht)1
Excise duty on mineral oils (Accise sur les huiles minérales/Accijns op minerale oliën) 22
Excise duty on liquefied petroleum gases and other liquefied gaseous hydrocarbons
(Accise sur les gaz de pétrole et autres hydrocarbures gazeux liquéfiés/Accijns op vloei­
baar aardgas en andere vloeibare koolwaterstoffen) 25
Excise duty on benzol and similar products (Accise sur le benzol et les produits analo­
gues/Accijns opl en gelijksoortige produkten)6
Excise duty on manufactured tobacco (Accise sur les tabacs fabriqués/Accijns op ge­
fabriceerde tabak) 28
Excise duty and consumption tax on ethyl alcohol (Accise et taxe de consommation sur
l'alcool éthylique/Accijns en verbruikstaks op ethylalcohol) 31
Excise duty on wines and other sparkling and non-sparkling fermented beverages
(Accise sur les vins et autres boissons fermentées mousseuses et non mousseuses/
Accijns op wijn en andere mousserende en niet-mousserende gegiste dranken) 34
Excise duty on beer (Accise sur les bières/Bieraccijns)7
Excise duty on non-alcoholic beverages (Accise sur les boissons non alcoolisées/
Accijns op alcoholvrije dranken) 40 BELGIUM
Belgique/België
Page
Excise duty on sugar (Accise sur les sucres/Accijns op suiker) 42
Excise duty on coffee (Accise sur Ie café/Accijns op koffie)4
Annual tax on insurance contracts (Taxe annuelle sur les contrats d'assurance/Jaar-
lijkse taks op verzekeringscontracten) 45
Betting and gaming tax (Taxe sur les jeux et paris/Belasting op spelen en wedden­
schappen)6
Tax on automatic amusement machines (Taxe sur les appareils automatiques de diver­
tissement/Belasting op automatische ontspanningstoestellen) 47
Main registration taxes (Principaux droits d'enregistrement/Voornaamste registratie­
rechten) 48
Court duties (Droits de greffe/Griffierechten) 50
Stamp duty (Droits de timbre/zegelrechten)1
Mortgage duty (Droits d'hypothèque/Hypotheekrechten)2
Tax on stock exchange and carry-over transactions (Taxe sur les opérations de Bourse
et de reports/Taks op beursverrichtingen en reporten)3
Annual tax on securities quoted on the stock exchange (Taxe annuelle sur les titres
cotés en Bourse/Jaarlijkse belasting op de ter beurs genoteerde titels) 54
Tax on motor vehicles (Taxe de circulation sur les véhicules automobiles/
Verkeersbelasting op autovoertuigen) 55
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)6
Five-yearly tax to be paid by certain operators of establishments for the sale of ferment­
ed beverages (Taxe quinquennale due par certains débitants de boissons fermentées/
Vijfjarige belasting verschuldigd door bepaalde slijters van gegiste dranken) 57
Annual tax payable by retailers of spirituous beverages (Taxe annuelle due par les
détaillants de boissons spiritueuses/Jaarlijkse belasting verschuldigd door de klein­
handelaars in geestrijke dranken) 58
Licensing tax on establishments for the sale of spirituous beverages (Taxe de patente
sur les débits de boissons spiritueuses/Vergunningsrecht op drankgelegenheden van
sterke dranken)9
VI DENMARK
Danmark
SUMMARY Page
State income tax (Indkomstskat til staten) 63
County income tax (Amtskommunal indkomstskat) 66
Municipal income tax (Kommunal) 67
Dividend tax (Udbytteskat) 68
Tax on employee bonds (Afgift af medarbejderobligationer) 69
Seamen's tax (Sømandsskat) 70
Pensions contribution (Folkepensionsbidrag) 72
Contribution to the sickness per diem fund (Bidrag til Dagpengefonden) 73
Church tax (Kirkeskat) 74
Special income tax (Særlig indkomstskat) 75
Corporation tax (Selskabsskat) 78
Tax on lottery winnings (Afgift af gevinster ved lotterispil) 81
Levy on hunting licences (Jagttegnsafgift) 82
Wealth tax (Formueskat) 83
Inheritance and gift tax (Afgift af arv og gave) 84
State income tax on estates of deceased persons (Beskatning af dødsboer) 87
Hydrocarbon tax (Kulbrinteskat) 89
Value-added tax (Merværdiafgift) 91
Excise duty on petrol (Benzinafgift) 93
94 Excise duty on certain petroleum products (Afgift af visse olieprodukter)
95 Tax on gas (Afgift af gas)
96 Tax on electricity (Afgift af elektricitet)
97 Registration tax on motor vehicles (Registreringsafgift af motorkøretøjer)
VII DENMARK
Danmark
Page
Excise duty on tobacco (Tobaksafgift) 99
Duty on matches and lighters (Afgift af tændstikker og cigar- og cigarettændere) 101
Excise duty on spirits (Afgift af spiritus) 103
Excise duty on wine and fruit-wine (Afgift af vin og frugtvin)5
Excise duty on beer (Afgift af øl)7
Excise duty on mineral waters and the like (Afgift af mineralvand mv.) 109
Excise duty on tea and tea extracts (Afgift af te og teekstrakter) 111
Excise duty on coffee, coffee extracts and coffee-substitute (Afgift af kaffe, kaffe­
ekstrakt og kaffeerstatning) 112
Excise duty on chocolate and sweets (Afgift af chokolade og sukkervarer) 114
Tax on ice-cream (Afgift af konsumis)6
Tax on perfumes, toiletries (Afgift af parfumer, toiletmidler mv.) 117
• Tax on radio receivers, etc. (Afgift af radiomodtagere mv.)8
Tax on television receivers and TV video-recorders and players, and certain household
appliances (Afgift af fjernsynsmodtagere og videooptagere og - gengivere til fjernsyn
samt visse husholdningsapparater) 120
Tax on incandescent lamps and electric fuses (Afgift af glødelamper og sikringer) 122
Tax on certain retail packaging (Afgift af visse detailsalgspakninger) 123
Tax on playing cards (Afgift af spillekort)4
Tax on sugar (Afgift af sukker)5
Tax on totalizator betting (Lov om totalisatorspil) 127
Tax on football-pool betting (Afgift af tipning)8
County land tax (Amtskommunal grundskyld)9
Municipal land tax (Kommunal grundskyld) 130
Fixed State property tax (Fikseret ejendomsskyld til staten)1
VIII