"tax_name_generic" "tax_name_english" "tax_name_national" "state" "date_cease" "date_business_version" "date_inforce" "date_version" "legal" "geo" "type" "who_rate" "who_base" "who_relief" "beneficiaries" "tax_object" "url" "1" "Corporate income tax" "Corporate income tax" "Yhteisöjen tulovero/Samfunds inkomstskatt" "FI-Finland" "" "2015/01/01" "1968/06/24" "2015/06/25" "Income Tax Act of 30 December 1992 (1535/1992). Act on the Taxation of Business Profits and Income from Professional Activities of 24 June 1968 (360/1968). Act on the Taxation of Agricultural Income of 15 December 1967 (543/1967)." "Finnish territory." "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=244/1435222587&taxType=CIT" "2" "Excise duty - Energy products (EU harmonised)" "Excise duty on liquid fuels, electricity and certain fuels" "Nestemäisten polttoaineiden valmistevero/Accis på flytande bränslen Sähkön ja eräiden polttoaineiden valmistevero/Accis på elström och vissa bränslen" "FI-Finland" "" "2015/01/01" "1994/12/29" "2015/06/25" "Act on Excise Duty on Liquid Fuels of 29 December 1994 (1472/1994).. Act on Excise Duty on Electricity and Certain Fuels of 30 December 1996 (1260/1996).. Act on Tax Refund on Certain Energy Products used in Agriculture 2006 (603/2006)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=844/1435222587&taxType=Energy+products+and+electricity" "3" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco" "Tupakkavero/Tobaksaccis" "FI-Finland" "" "2015/01/01" "1994/12/29" "2015/06/25" "The Act on Excise Duty on Manufactured Tobacco of 29 December 1994 (1470/1994)." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=845/1435222587&taxType=Manufactured+tobacco" "4" "VAT" "VAT" "Arvonlisävero/Mervärdesskatt" "FI-Finland" "" "2015/01/01" "1993/12/30" "2015/06/25" "VAT Act of 30 December 1993 (1501/1993)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=624/1435222587&taxType=VAT" "5" "Withholding tax for foreign employees" "Withholding tax for foreign employees" "Ulkomailta tulevan palkansaajan lähdevero/Källskatt för löntagare från utlandet" "FI-Finland" "" "2015/01/01" "1995/12/18" "2015/06/25" "The Act on Withholding Tax for Foreign Employees of 18 December 1995 (1551/1995)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=626/1435213683&taxType=PIT" "6" "Personal income tax - Tax on investment income" "Tax on investment income" "Vero pääomatulosta" "FI-Finland" "" "2015/01/01" "1992/12/30" "2015/06/25" "Income Tax Act of 30 December 1992 (1535/1992)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Income from business or self-employed activities; Dividends; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=258/1435213560&taxType=PIT" "7" "Excise duty - Energy products (EU harmonised)" "Excise duty on mineral oils" "Accise sur les huiles minérales" "LU-Luxembourg" "" "2015/01/01" "1963/11/20" "2015/06/10" "Common excise duty: Belgian Royal Decree of 20 November 1963 coordinating the legal provisions on the excise system for mineral oils, as implemented by the Ministerial Regulation of 7 February 1964 (Mémorial A 1964, p. 438).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on excise duty (Mémorial A No 107 of 31 December 1992, p. 3173).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 107 of 31 December 1992, p. 3180).. Ministerial Regulation of 16 February 1994 publishing Belgian Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 15 of 25 February 1994, p. 251), as amended by Ministerial Regulation of 18 October 1996 (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 30 June 1995 publishing Belgian Royal Decree of 30 June 1995 on excise duty (Mémorial A No 61 of 31 July 1995, p. 1486).. Ministerial Regulation of 17 January 1996 publishing Belgian Royal Decree of 22 December 1995 amending the Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 4 of 29 January 1996, p. 39).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 12 September 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 31 December 1996 publishing Belgian Ministerial Decree of 24 December 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 96 of 31 December 1996, p. 2932).. Ministerial Regulation of 22 December 1997 publishing the Belgian Law of 22 October 1997 on the structure and rates of excise duty on mineral oils (Mémorial A-104 of 30 December 1997, p. 3322).. Belgian Program law of 27 December 2004 establishing the excise system on energy products and electricity, as implemented by Ministerial Regulation of 29 March 2005 (Mémorial A 2005/45, page 740).. Belgian Program law of 11 July 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2090).. Belgian Program law of 27 December 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2094).. Belgian Program Law of 25 February 2007, as implemented by Ministerial Regulation of 7 June 2007 (Mémorial A 2007/98, page 1818). .  . Autonomous excise duty:Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 3/4 (Mémorial A No 89 of 20 December 1996, p. 2515).. Grand Ducal Regulation of 28 March 1995 setting the autonomous excise duty on mineral oils and gas oils for fuel for engines of vehicles using the public highway (Mémorial A No 25 of 31 March 1995, p. 833).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887).. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 7 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).. Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682).. Grand Ducal Regulation of 21 July 2012 setting some autonomous excise duty rates on energy products (Memorial A 2012/151, page 1853).  . Monitoring charge on domestic fuel: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 5 (Mémorial A No 89 of 20 December 1996, p. 2516).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 10 ).  . Additional autonomous excise duty: Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Grand Ducal Regulation of 30 September 1994 setting the additional autonomous excise duty on light mineral oils and gas oils for fuel for engines of vehicles using the public highway, known as the social contribution (Mémorial A No 90 of 7 October 1994, p. 1712). . Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 23 December 2004: 1. establishing a system for greenhouse gas emission allowance trading; 2.establishing a found to finance Kyoto mechanisms; 3. modifying the law of 10 June 1999 on classified establishments ; Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887). . Grand - Ducal Regulation of 22 December 2006 fixing the autonomous excise duty rates for energy products (Mémprial A N°244 of 29 December 2006, page 4887). . Law of 29 December 2006 on the Budget (Mémorial N°236 of 29 December 2006, page 4317). Grand-Ducal Regulation of 21 December 2007 fixing the autonomous excise duty rate and provisions on manufactured tobacco and energy products (Mémorial A N° 245 of 31 December 2007, page 4546). Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 8 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).. Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682)..  . Pollution tax: Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315), article 6, establishing minimal proportions of bio fuels in the motor fuels and gas oils released for consumption.. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 9 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445)..  . Electricity tax : law of 1st August 2007 on electricity market. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 11/12 ).  . Natural gas tax : Law of 1st August 2007 on natural gas market. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 13/14 )" "Grand-Duchy of Luxembourg." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2482/1433945698&taxType=Energy+products+and+electricity" "8" "Excise duty - Alcoholic beverages (EU harmonised and purely national duties)" "Excise duties on alcohol and alcoholic beverages and consumption tax on alcohol" "Accises sur les alcools et les boissons alcoolisées et taxe de consommation sur les alcools" "LU-Luxembourg" "" "2015/01/01" "1925/07/27" "2015/06/10" "Preliminary remarks:. Time limits for payments: Ministerial Regulation of 22 January 2007 on the time limits for payments of excise duties (Reglement ministériel du 22 janvier 2007 accordant des délais de paiement de l'accise, Mémorial 11, page 354, 12 Februaury 2007)..  . Rates:. Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682)..  . Other provisions:" "Grand-Duchy of Luxembourg and Belgium (both countries form a customs union). Mixed drinks (alcopops) are only taxed in Luxembourg." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2481/1433945698&taxType=Alcoholic+beverages" "9" "Capital tax - Withholding tax on investment income (Dividends)" "Withholding tax at source on investment income" "Retenue à la source sur les revenus de capitaux mobiliers" "FR-France" "" "2015/01/01" "1959" "2015/05/27" "Articles 119 bis 2, 187  and 1672 of the General Tax Code." "Dividends distributed by French companies to individuals non domiciled in France." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3801/1432734016&taxType=Other+direct+tax" "10" "Excise duty - Energy products (EU harmonised)" "Excise tax on fuel and energy tax" "Üzemanyagok jövedéki adója és energiaadó" "HU-Hungary" "" "2015/01/01" "1998/01/01" "2015/05/21" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods. Act 88 of 2003 on energy tax." "Hungary." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3781/1432193305&taxType=Energy+products+and+electricity" "11" "Income tax on energy suppliers" "Income tax on energy suppliers" "Energiaellátók jövedelemadója" "HU-Hungary" "" "2015/01/01" "2009/01/01" "2015/04/24" "The Act LXVII of 2008 on the Increase of Competitiveness of Communal Heating" "Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3761/1429874075&taxType=Other+direct+tax" "12" "Capital tax - Financial services tax" "Financial services tax" "Davek na finančne storitve" "SI-Slovenia" "" "2015/01/01" "2012/12/25" "2015/04/17" "Financial Services Tax Act - Zakon o davku na finančne storitve - ZDFS (Official Gazette of the Republic of Slovenia No.: 94/12 and 90/14)" "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3741/1429271272&taxType=Other+indirect+tax" "13" "Extraordinary contribution on the Energy Sector" "Extraordinary contribution on the Energy Sector" "Contribuição Extraordinária sobre o setor energético" "PT-Portugal" "" "2015/01/01" "2014/01/01" "2015/04/01" "Law 83-C/2013 of 31 December." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3702/1427887643&taxType=Other+indirect+tax" "14" "Extraordinary contribution on the Energy Sector" "Extraordinary contribution on the Energy Sector" "Contribuição Extraordinária sobre o setor energético" "PT-Portugal" "" "2014/01/01" "2014/01/01" "2015/04/01" "Law 83-C/2013 of 31 December." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3701/1427871178&taxType=Other+indirect+tax" "15" "Tax on real estate - Tax on furnished accommodation" "Tax on furnished accommodation" "Taxe d habitation" "FR-France" "" "2015/01/01" "1974/01/01" "2015/03/24" "Articles 1407 to 1414B of the General Tax Code (Code Général des Impôts)." " " "taxType-10" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=296/1427199997&taxType=Other+direct+tax" "16" "Social security contribution - Solidarity and Autonomy Contribution (Employers)" "Solidarity and Autonomy Contribution" "Contribution Solidarité Autonomie et Contribution Additionnelle de Solidarité Autonomie" "FR-France" "" "2015/01/01" "2004/07/01" "2015/03/24" "Article L14-10-4 of the Code of Social Action and the Family (\" Code de l'action sociale et des familles \")." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3581/1427199997&taxType=SSC+employers" "17" "Personal income tax - Social welfare levy" "Social welfare levy, Surcharge levy and Solidarity levy" "Prélèvements sociaux sur les revenus du capital" "FR-France" "" "2015/01/01" "1998/01/01" "2015/03/24" "Articles L245-14 et seq. of the Social Security Code (\" Code de la sécurité sociale \"), articles 1600-0F bis and 1600-0S of the General Tax Code (\" Code général des impôts \"), article L14-10-4 of the Code of Social Action and the Family (\" Code de l'action sociale et des familles \")." "" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=772/1427199997&taxType=PIT" "18" "Excise duty - Tobacco products (EU harmonised)" "Tobacco duty" "Droit de consommation sur les tabacs" "FR-France" "" "2015/01/01" "1993/01/01" "2015/03/24" "Article 575A of the General Tax Code (Code général des impôts)." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Local authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=279/1427199997&taxType=Manufactured+tobacco" "19" "Excise duty - Alcoholic beverages (EU harmonised and other)" "Duties and taxes on alcoholic beverages" "Droits et taxes sur les alcools" "FR-France" "" "2015/01/01" "1993/01/01" "2015/03/24" "Articles 315 to 317, 401 to 406, 416, 417, 417 bis, 438, 520, 520A and 1613 bis of the General Tax Code (Code général des impôts).. Articles 245-7 to 245-12 of the Social Security Code (Code de la sécurité sociale)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=770/1427199997&taxType=Alcoholic+beverages" "20" "VAT" "Value-added tax" "Taxe sur la valeur ajoutée" "FR-France" "" "2015/01/01" "1954/01/01" "2015/03/24" "Articles 256 et seq. of the General Tax Code (Code général des impôts) and Council Directive 2006/112/EC of November 26th, 2006." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=299/1427199997&taxType=VAT" "21" "Social security contribution (Employees)" "Social security contributions" "Cotisations sociales des salariés" "FR-France" "" "2015/01/01" "1946/01/01" "2015/03/24" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." " " "taxType-4" "Central authority; Social security" "Central authority; Social security" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1457/1427199997&taxType=SSC+employees" "22" "Social security contribution (Employers)" "Social security contributions" "Cotisations sociales patronales" "FR-France" "" "2015/01/01" "1946/01/01" "2015/03/24" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." " " "taxType-5" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=904/1427199997&taxType=SSC+employers" "23" "Personal income tax - Welfare debt repayment levy" "Welfare debt repayment levy" "Contribution pour le remboursement de la dette sociale (CRDS)" "FR-France" "" "2015/01/01" "1996/02/01" "2015/03/24" "Article 1600-OG to Article 1600-OM of the General Tax Code (\" Code général des impôts \")." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Social security" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=286/1427199997&taxType=PIT" "24" "Personal income tax - General social welfare contribution" "General social welfare contribution" "Contribution sociale généralisée" "FR-France" "" "2015/01/01" "1991/01/01" "2015/03/24" "Articles L 136‑1 et seq. of the Social Security Code (\" Code de la sécurité sociale \") ; Articles 154 quinquies and 1600-OC to 1600‑OE of the General Tax Code (\" Code général des impôts \")." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=284/1427199997&taxType=PIT" "25" "Personal income tax" "Personal income tax" "Impôt sur le revenu" "FR-France" "" "2015/01/01" "1960/01/01" "2015/03/24" "" "The geographical scope of the french personal income tax consists of the mainland France, Corsica, overseas departments (which includes the islands of Saint-Barthelemy and Saint-Martin), Guadeloupe, Réunion and Martinique, but not the overseas territories nor the terrirorial collectivity of Saint-Pierre-et-Miquelon." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=287/1427199997&taxType=PIT" "26" "Principal registration duties" "Principal registration duties" "Principaux droits d´enregistrement" "FR-France" "" "2015/01/01" "1970/10/01" "2015/03/24" "Articles 635 and following of the General Tax Code (Code général des impôts).. Articles 1584 and following of the General Tax Code.. Articles 1594 A and following of the General Tax Code." " " "taxType-11" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=289/1427199997&taxType=Other+indirect+tax" "27" "Road tax - Tax payable by motorway operators" "Tax payable by motorway operators" "Taxe due par les concessionnaires d´autoroutes" "FR-France" "" "2015/01/01" "1995/01/01" "2015/03/24" "Article 302 bis ZB of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=290/1427199997&taxType=Other+indirect+tax" "28" "Corporate income tax - Corporation tax" "Corporation tax" "Impôt sur les sociétés" "FR-France" "" "2015/01/01" "1948/01/01" "2015/03/24" "Articles 205 et seq. of the General Tax Code (Code général des impôts)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=274/1427199997&taxType=CIT" "29" "Corporate income tax - Minimum annual corporation tax" "Minimum annual corporation tax" "Imposition forfaitaire annuelle des sociétés" "FR-France" "2014/01/01" "2015/01/01" "1974/01/01" "2015/03/24" "Articles 223 septies to 223 undecies of the General Tax Code (Code général des impôts)." "" "taxType-2" "" "" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=273/1427199997&taxType=CIT" "30" "Capital tax - Succession duty - Transfer duty" "Succession duty - Transfer duty" "Droits de mutation entre vifs (donations) et par décès (successions)" "FR-France" "" "2015/01/01" "1791/01/01" "2015/03/24" "Articles 750ter and following of the General Tax Code (Code Général des Impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=270/1427199997&taxType=Other+indirect+tax" "31" "Corporate income tax - Social contribution on corporate income tax" "Social contribution on corporate income tax" "Contribution sociale sur l'impôt sur les sociétés" "FR-France" "" "2015/01/01" "2000/01/01" "2015/03/24" "Article 235 ter ZC of the General Tax Code (Code général des impôts)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=627/1427199997&taxType=CIT" "32" "Business tax (old)" "Business tax" "Taxe professionnelle" "FR-France" "2009/12/31" "2015/01/01" "1976/01/01" "2015/03/24" "Articles 1447 to 1479 and 1647 bis to 1647-E of the General Tax Code (Code général des impôts)." " " "taxType-10" "" "" "" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=903/1427199996&taxType=Other+direct+tax" "33" "Business tax (current)" "Business tax" "Contribution économique territoriale & IFER" "FR-France" "" "2015/01/01" "2010/01/01" "2015/03/24" "Articles 1447-0 to 1478, 1519 D to 1519 HA, 1586 ter to 1586 nonies, 1599 quater A to 1599 quater B and 1635-0 quinquies of the General Tax Code (Code général des impôts)." " " "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=902/1427199996&taxType=Other+direct+tax" "34" "Corporate social solidarity contribution" "Corporate social solidarity contribution" "Contribution sociale de solidarité des sociétés" "FR-France" "" "2015/01/01" "1970/01/01" "2015/03/24" "Articles L651-1 et seq. of the Social Security Code (Code de la sécurité sociale)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=275/1427199996&taxType=Other+direct+tax" "35" "Tax on real estate - Property tax on buildings" "Property tax on buildings" "Taxe foncière sur les propriétés bâties" "FR-France" "" "2015/01/01" "1974/01/01" "2015/03/24" "Articles 1380 to 1391 E, and 1399 to 1406 of the General Tax Code (Code Général des Impôts)." " " "taxType-10" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=295/1427199996&taxType=Other+direct+tax" "36" "Insurance tax - Tax on insurance contracts" "Tax on insurance contracts" "Taxe sur les conventions d assurances" "FR-France" "" "2015/01/01" "1990/01/01" "2015/03/24" "Articles 991 to 1004 of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=280/1427199996&taxType=Other+indirect+tax" "37" "Payroll tax" "Payroll tax" "Taxe sur les salaires" "FR-France" "" "2015/01/01" "1968/01/01" "2015/03/24" "Articles 231 to 231 bis U and 1679, 1679A, 1679 bis of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=771/1427199996&taxType=Other+indirect+tax" "38" "Pollution tax" "Pollution tax" "TGAP - Taxe générale sur les activités polluantes" "FR-France" "" "2015/01/01" "1999/01/01" "2015/03/24" "Articles 266sexies to 266quindecies, article 268ter and article 285sexies of the Customs and Excise Code (Code des douanes)." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1481/1427199996&taxType=Other+indirect+tax" "39" "Motor vehicles tax - Annual tax on company cars" "Annual tax on company cars" "Taxe annuelle sur les voitures de sociétés" "FR-France" "" "2015/01/01" "1980/01/18" "2015/03/24" "Articles 1010, 1010-0-A and 1010 B of the General Tax Code (Code général des impôts).. Article 310 E of the General Tax Code (Annex II). Article 406 bis of the General Tax Code (Annex III)" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=282/1427199996&taxType=Other+indirect+tax" "40" "Tax on real estate - Land tax" "Land tax" "Taxe foncière sur les propriétés non bâties" "FR-France" "" "2015/01/01" "1974/01/01" "2015/03/24" "Articles 1393 to 1406 of the General Tax Code (Code Général des Impôts)." " " "taxType-10" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=294/1427199996&taxType=Other+direct+tax" "41" "Levy on rental income" "Levy on rental income" "Contribution sur les revenus locatifs" "FR-France" "" "2015/01/01" "2001/01/01" "2015/03/24" "Articles 234 nonies to 234 quindecies of the General Tax Code (Code Général des Impôts)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=281/1427199996&taxType=Other+direct+tax" "42" "Capital tax - Solidarity tax on wealth" "Solidarity tax on wealth" "Impôt de solidarité sur la fortune" "FR-France" "" "2015/01/01" "1989/01/01" "2015/03/24" "Essentially articles 885 A to 885 Z of the Tax code (Code général des impôts)." "The solidarity tax on wealth is levied on all directly or indirectly owned movable or immovable properties located in France or abroad for residents, and only properties located in France for French non-residents." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=269/1427199996&taxType=Other+direct+tax" "43" "Contribution on low density plastic bags" "Contribution on low density plastic bags" "Contribuição sobre os sacos de plástico leves" "PT-Portugal" "" "2015/02/15" "2015/02/15" "2015/03/24" "Law 82D/2014 of 31 December." "All country." "taxType-11" "Central authority" "Central authority" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3681/1427193998&taxType=Other+indirect+tax" "44" "VAT" "VAT" "Davek na dodano vrednost" "SI-Slovenia" "" "2013/07/01" "1999/07/01" "2015/03/16" "Value Added Tax Act - Zakon o davku na dodano vrednost - ZDDV (Official Gazette of the Republic of Slovenia No.: 13/11-UPB3, 18/11, 78/11, 38/12, 40/12-ZUJF, 83/12, 46/13-ZIPRS1314-A, 101/13-ZIPRS1415). Notice about publication of Council Implementing Decision 2013/54/EU of 22 January 2013 authorizing the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax - Obvestilo o objavi Izvedbenega sklepa Sveta 2013/54/EU z dne 22. januarja 2013 o dovoljenju Republiki Sloveniji, da uvede poseben ukrep, ki odstopa od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (Official Gazette of the Republic of Slovenia No.: 14/13)" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3662/1426514522&taxType=VAT" "45" "Budget balancing tax" "Budget balancing tax" "Impôt d'équilibrage budgétaire" "LU-Luxembourg" "" "2015/01/01" "2015/01/01" "2015/03/16" "Law of 19 December 2014 relating to the implementation of the \"future package\"" "Grand Duchy of Luxembourg" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3661/1426493123&taxType=Other+direct+tax" "46" "Personal income tax" "Personal income tax" "Personal income tax" "UK-United Kingdom" "" "2015/01/01" "1988/01/01" "2015/02/17" "Income Tax. Income and Corporation Taxes Act 1988, as amended by subsequent Finance Acts; Income Tax (Earnings and Pensions) Act 2003, as amended by subsequent Finance Acts; Income Tax (Trading and Other Income) Act 2005, as amended by subsequent Finance Acts; Income Tax Act 2007, as amended by subsequent Finance Acts.. Income tax is reimposed and the main rates are set annually through the annual Finance Bill." "UK." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=897/1424159396&taxType=PIT" "47" "Corporate income tax" "Corporation tax" "Corporation tax" "UK-United Kingdom" "" "2015/01/01" "1988/01/01" "2015/02/17" "" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2121/1424159396&taxType=CIT" "48" "Social security contribution (Employees)" "National Insurance" "National Insurance" "UK-United Kingdom" "" "2015/01/01" "" "2015/02/17" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3124/1424159396&taxType=SSC+employees" "49" "Social security contribution (Employers)" "National Insurance" "National Insurance" "UK-United Kingdom" "" "2015/01/01" "" "2015/02/17" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "UK" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3123/1424159396&taxType=SSC+employers" "50" "Insurance tax" "Insurance premium tax (IPT)" "Insurance premium tax (IPT)" "UK-United Kingdom" "" "2015/01/01" "1994/10/01" "2015/02/17" "Finance Act 1994 as amended by subsequent Finance Acts and the Financial Services & Markets Act 2000." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=574/1424159396&taxType=Other+indirect+tax" "51" "Stamp duty" "Stamp duty" "Stamp duty" "UK-United Kingdom" "" "2015/01/01" "1891/01/01" "2015/02/17" "Stamp Act 1891: subsequent finance acts; corresponding legislation in Northern Ireland." "UK" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=580/1424159396&taxType=Other+indirect+tax" "52" "Stamp duty - Reserve tax" "Stamp duty reserve tax" "Stamp duty reserve tax" "UK-United Kingdom" "" "2015/01/01" "1986/10/27" "2015/02/17" "Finance Act 1986, as amended by subsequent finance acts." "Worldwide, although only applies to UK shares." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=579/1424159396&taxType=Other+indirect+tax" "53" "Capital tax - Capital gains tax" "Taxes on capital gains" "Taxes on capital gains" "UK-United Kingdom" "" "2015/01/01" "1965/04/06" "2015/02/17" "Taxation of Chargeable Gains Act 1992, as amended by subsequent finance acts." "UK." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=562/1424159396&taxType=Other+direct+tax" "54" "Corporate income tax - Petroleum revenue tax" "Petroleum revenue tax (PRT)" "Petroleum revenue tax (PRT)" "UK-United Kingdom" "" "2015/01/01" "1975/01/01" "2015/02/17" "Oil Taxation Act 1975, Petroleum Revenue Tax Act 1980 and Oil Taxation Act 1983, as amended by annual finance acts." "UK" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2081/1424159396&taxType=CIT" "55" "Excise duty - Air passenger duty" "Air passenger duty" "Air passenger duty" "UK-United Kingdom" "" "2015/01/01" "1994/11/01" "2015/02/17" "Finance Act 1994, as amended by subsequent finance acts." "UK (except for certain exempt airports that are listed below)" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=567/1424159396&taxType=Other+indirect+tax" "56" "Excise duty - Alcoholic beverages (EU harmonised)" "Beer, Wine, Cider and Perry, Alcohol" "Beer, Wine, Cider and Perry, Alcohol" "UK-United Kingdom" "" "2015/01/01" "1979/01/01" "2015/02/17" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts; Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979; Isle of Man Act 1979. The Customs and Excise Management Act 1979." "UK" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=894/1424159396&taxType=Alcoholic+beverages" "57" "Landfill tax" "Landfill tax" "Landfill tax" "UK-United Kingdom" "" "2015/01/01" "1996/10/01" "2015/02/17" "Finance Act 1996." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=575/1424159396&taxType=Other+indirect+tax" "58" "Motor vehicles tax - Vehicle excise duty" "Vehicle excise duty (VED)" "Vehicle excise duty (VED)" "UK-United Kingdom" "" "2015/01/01" "1994/01/01" "2015/02/17" "Vehicle Excise and Registration Act 1994, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=576/1424159396&taxType=Other+indirect+tax" "59" "Excise duty - Energy products (EU harmonised)" "Excise duty - Hydrocarbon oil" "Excise duty - Hydrocarbon oil" "UK-United Kingdom" "" "2015/01/01" "1979/01/01" "2015/02/17" "UK legislation: Hydrocarbon Oil Duties Act 1979, as amended by various secondary UK legislations.. European Directives: 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity." "UK." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=895/1424159396&taxType=Energy+products+and+electricity" "60" "Excise duty - Tobacco products (EU harmonised)" "Excise duty - Tobacco" "Excise duty - Tobacco" "UK-United Kingdom" "" "2015/01/01" "1979/01/01" "2015/02/17" "Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts." "UK." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=896/1424159396&taxType=Manufactured+tobacco" "61" "Stamp duty - Land tax" "Stamp duty land tax" "Stamp duty land tax" "UK-United Kingdom" "" "2015/01/01" "2003/12/01" "2015/02/17" "Finance Act 2003." "UK excluding Scotland from 1 April 2015" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=578/1424159396&taxType=Other+indirect+tax" "62" "Tax on lotteries, gambling and betting - Bingo duty" "Bingo duty" "Bingo duty" "UK-United Kingdom" "" "2015/01/01" "1981/01/01" "2015/02/17" "Betting and Gaming Duties Act 1981, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=582/1424159396&taxType=Other+indirect+tax" "63" "Tax on lotteries, gambling and betting - General betting duties" "General betting duties" "General betting duties" "UK-United Kingdom" "" "2015/01/01" "1981/01/01" "2015/02/17" "Betting and Gaming Duties Act 1981, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=584/1424159396&taxType=Other+indirect+tax" "64" "VAT" "Value added tax" "Value added tax" "UK-United Kingdom" "" "2015/01/01" "1973/04/01" "2015/02/17" "Value Added Tax Act 1994, as amended by subsequent finance acts." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2101/1424159396&taxType=VAT" "65" "Tax on real estate - Business rates (England, Wales and Scotland) and Rates (Northern Ireland)" "Business rates - England Business rates - Wales Business rates - Scotland Rates - Northern Ireland" "Business rates - England" "UK-United Kingdom" "" "2015/01/01" "1988/01/01" "2015/02/17" "England & Wales. Local Government Finance Act 1988; Local Government and Housing Act 1989..  . Scotland. Land valuation (Scotland) Act 1854 and Local Government (Scotland) Act 1975, as amended by subsequent acts and other enactments in relation to valuation and to rating..  . Northern Ireland. The Rates (Northern Ireland) Order 1977 as amended by subsequent finance acts." "Business rates - England applies in England. Business rates - Wales applies to Wales. Business rates - Scotland applies to  Scotland. Rates - Northern Ireland is applicable in Northern Ireland." "taxType-11" "Central authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=822/1424159395&taxType=Other+indirect+tax" "66" "Tax on real estate - Council tax" "Council tax" "Council tax" "UK-United Kingdom" "" "2015/01/01" "1993/04/01" "2015/02/17" "Local Government and Finance Act 1992." "Scotland and Wales have separate but similar council tax systems. The Scottish Executive is responsible for council tax in Scotland and the Welsh Assembly Government is responsible for council tax in Wales. The system in Northern Ireland is based on domestic rates, rather than council tax and is the responsibilitty of the Northern Ireland Assembly." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=823/1424159395&taxType=Other+direct+tax" "67" "Bank levy" "The Bank Levy" "The Bank Levy" "UK-United Kingdom" "" "2015/01/01" "2011/01/01" "2015/02/17" "Schedule 19 of the Finance Act 2011." "United Kingdom" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2021/1424159395&taxType=Other+direct+tax" "68" "Capital tax - Inheritance tax" "Inheritance tax" "Inheritance tax" "UK-United Kingdom" "" "2015/01/01" "1986/03/17" "2015/02/17" " " "UK" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=819/1424159395&taxType=Other+direct+tax" "69" "Aggregates levy" "Aggregates levy" "Aggregates levy" "UK-United Kingdom" "" "2015/01/01" "2002/04/01" "2015/02/17" "Finance Act 2001." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=561/1424159395&taxType=Other+indirect+tax" "70" "Tax on lotteries, gambling and betting - Remote gaming duty" "Remote gaming duty" "Remote gaming duty" "UK-United Kingdom" "" "2015/01/01" "2007/09/01" "2015/02/17" "Betting and Gaming Duties Act 1981, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=727/1424159395&taxType=Other+indirect+tax" "71" "Tax on lotteries, gambling and betting - Machine games duty" "Machine games duty" "Machine games duty" "UK-United Kingdom" "" "2015/01/01" "1981/01/01" "2015/02/17" "Betting and Gaming Duties Act 1981, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=581/1424159395&taxType=Other+indirect+tax" "72" "Tax on lotteries, gambling and betting - Gaming duty" "Gaming duty" "Gaming duty" "UK-United Kingdom" "" "2015/01/01" "1997/10/01" "2015/02/17" "Finance Act 1997 as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=583/1424159395&taxType=Other+indirect+tax" "73" "Tax on lotteries, gambling and betting - Lottery duty" "Lottery duty" "Lottery duty" "UK-United Kingdom" "" "2015/01/01" "1993/01/01" "2015/02/17" "Finance Act 1993 as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=585/1424159395&taxType=Other+indirect+tax" "74" "Tax on lotteries, gambling and betting - Pool betting duties" "Pool betting duties" "Pool betting duties" "UK-United Kingdom" "" "2015/01/01" "1981/01/01" "2015/02/17" "Betting and Gaming Duties Act 1981, as amended by subsequent finance acts." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=586/1424159395&taxType=Other+indirect+tax" "75" "Climate change levy" "Climate change levy" "Climate change levy" "UK-United Kingdom" "" "2015/01/01" "2001/04/01" "2015/02/17" "Finance Act 2000." "UK." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=564/1424159395&taxType=Other+indirect+tax" "76" "Capital tax - Tax on pension fund earnings" "Tax on pension fund earnings" "Avkastningsskatt" "SE-Sweden" "" "2015/01/01" "1990/07/01" "2015/02/17" "Tax on Capital Yields on Pensions Fund Earnings Act (1990:661)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=705/1424159357&taxType=Other+direct+tax" "77" "Corporate income tax" "Corporate income tax" "Skatt på företagsvinster" "SE-Sweden" "" "2015/01/01" "2000/01/01" "2015/02/17" "Income Tax Act (1999:1229)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=506/1424159357&taxType=CIT" "78" "Excise duty - Alcoholic beverages (EU harmonised)" "Tax on alcohol" "Alkoholskatt" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Alcohol Tax Act (SFS 1994:1564)" " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=885/1424159357&taxType=Alcoholic+beverages" "79" "Excise duty - Tobacco products (EU harmonised)" "Tobacco tax" "Tobaksskatt" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Tobacco Tax Act (SFS 1994:1563)." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=514/1424159357&taxType=Manufactured+tobacco" "80" "Insurance tax - Tax on life insurance premium" "Tax on life insurance premium" "Särskild premieskatt för grupplivförsäkring" "SE-Sweden" "" "2015/01/01" "1991/01/01" "2015/02/17" "Act on Special Premium Tax on Group Life Insurance Act (1990:1427)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=516/1424159357&taxType=Other+direct+tax" "81" "Personal income tax - Income tax on non-resident artistes and others" "Income tax on non-resident artistes and others" "Särskild inkomstskatt för utomlands bosatta artister m.fl." "SE-Sweden" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act on Income Tax on Non‑Resident Artistes and Others (1991:591)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Income from sport and entertainment activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=807/1424159357&taxType=PIT" "82" "VAT" "Value-added tax" "Mervärdesskatt" "SE-Sweden" "" "2015/01/01" "1994/07/01" "2015/02/17" "Value Added Tax Act (1994:200)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=531/1424159357&taxType=VAT" "83" "Personal income tax - Non-residents" "Income tax on non-residents" "Särskild inkomstskatt för utomlands bosatta" "SE-Sweden" "" "2015/01/01" "1992/01/01" "2015/02/17" "Income Tax on Non‑Residents Act (1991:586)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=887/1424159357&taxType=PIT" "84" "Excise duty - Energy products (EU harmonised)" "Energy tax and carbon dioxide tax" "Energiskatt Energiskatt och koldioxidskatt" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Energy Taxation Act (Lagen [1994:1776] om skatt på energi)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=706/1424159357&taxType=Energy+products+and+electricity" "85" "Social security contribution (Employees)" "General pension contribution" "Allmän pensionsavgift" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Public Pension Contributions Act (1994:1744)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=524/1424159357&taxType=SSC+employees" "86" "Social security contribution (Employers)" "Employers social security contributions" "Arbetsgivaravgifter" "SE-Sweden" "" "2015/01/01" "2001/01/01" "2015/02/17" "Social Security Contributions Act (2000:980)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=888/1424159357&taxType=SSC+employers" "87" "Social security contribution (Self-employed)" "Self-employed persons social security contributions" "Egenavgifter" "SE-Sweden" "" "2015/01/01" "2001/01/01" "2015/02/17" "Social Security Contributions Act (2000:980)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=889/1424159357&taxType=SSC+employees" "88" "Personal income tax - National and Local income tax" "Personal income tax (National & Local)" "Inkomstskatt" "SE-Sweden" "" "2015/01/01" "2000/01/01" "2015/02/17" "Income Tax Act (1999:1229) and Local Government Act (1991:900)." "" "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1701/1424159357&taxType=PIT" "89" "Capital tax - Individual capital income tax" "Individual capital income tax" "Skatt på kapital, hushåll" "SE-Sweden" "" "2015/01/01" "2000/01/01" "2015/02/17" "Income Tax Act (1999:1229)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=499/1424159356&taxType=Other+direct+tax" "90" "Tax on thermal effect of nuclear power stations" "Tax on thermal effect of nuclear power stations" "Skatt på termisk effekt i kärnkraftsreaktorer" "SE-Sweden" "" "2015/01/01" "2000/07/01" "2015/02/17" "Act on Tax on Thermal Effect in Nuclear Power Stations (SFS 2000:466)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=529/1424159356&taxType=Other+indirect+tax" "91" "Capital tax - Tax on share dividends to non-residents" "Tax on share dividends to non-residents" "Kupongskatt" "SE-Sweden" "" "2015/01/01" "1971/01/01" "2015/02/17" "Act on Tax on Dividends to Non-Residents (1970:624)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=503/1424159356&taxType=Other+direct+tax" "92" "Excise duty - Carbon dioxide tax" "Carbon dioxide tax" "Koldioxidskatt" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Energy Tax Act (SFS 1994:1776)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=508/1424159356&taxType=Other+indirect+tax" "93" "Excise duty - Sulphur tax" "Sulphur tax" "Svavelskatt" "SE-Sweden" "" "2015/01/01" "1995/01/01" "2015/02/17" "Energy Tax Act (SFS 1994:1776)." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=512/1424159356&taxType=Other+indirect+tax" "94" "Excise duty - Tax on natural gravel" "Tax on Natural Gravel" "Skatt på naturgrus" "SE-Sweden" "" "2015/01/01" "1999/01/01" "2015/02/17" "Tax on Natural Gravel Act (SFS 1995:1667)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=513/1424159356&taxType=Other+indirect+tax" "95" "Insurance tax - Tax on traffic insurance premiums" "Tax on traffic insurance premiums" "Skatt på trafikförsäkringspremier" "SE-Sweden" "" "2015/01/01" "2007/01/01" "2015/02/17" "Act on Tax on Traffic Insurance Premium (2007:460)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=886/1424159356&taxType=Other+indirect+tax" "96" "Motor vehicles tax" "Motor vehicle tax" "Fordonsskatt" "SE-Sweden" "" "2015/01/01" "2006/05/01" "2015/02/17" "Road Traffic Tax Act (SFS 2006:227)." " " "taxType-11" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=517/1424159356&taxType=Other+indirect+tax" "97" "Payroll tax" "Payroll tax" "Särskild löneskatt" "SE-Sweden" "" "2015/01/01" "1990/07/01" "2015/02/17" "Act on Payroll Tax on Certain Earned Incomes (1990:659), Act on Payroll Tax on Pension Costs (1991:687) and Ministerial Order (1991:704) on the Application of Payroll Tax to the State's Pension Costs." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=708/1424159356&taxType=Other+indirect+tax" "98" "Stamp duty" "Stamp duty" "Stämpelskatt" "SE-Sweden" "" "2015/01/01" "1984/07/01" "2015/02/17" "Registration Authorities Stamp Duty Act (1984:404)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=501/1424159356&taxType=Other+indirect+tax" "99" "Tax on fertilizers" "Tax on fertilizers" "Skatt på gödsel" "SE-Sweden" "2010/01/01" "2015/01/01" "1995/07/01" "2015/02/17" "Tax on Fertilizers Act (SFS 1984:409)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=526/1424159356&taxType=Other+indirect+tax" "100" "Tax on pesticides" "Tax on pesticides" "Skatt på bekämpningsmedel" "SE-Sweden" "" "2015/01/01" "1995/07/01" "2015/02/17" "Tax on Pesticide Act (SFS 1984:410)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=528/1424159356&taxType=Other+indirect+tax" "101" "Tax on real estate - Real estate tax" "Real estate tax" "Fastighetsskatt" "SE-Sweden" "" "2015/01/01" "1985/01/01" "2015/02/17" "Real Estate Tax Act (1984:1052)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=890/1424159356&taxType=Other+direct+tax" "102" "Tax on lotteries, gambling and betting - Lottery tax" "Lottery tax" "Lotteriskatt" "SE-Sweden" "" "2015/01/01" "1992/01/01" "2015/02/17" "Lottery Tax Act (SFS 1991:1482)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=527/1424159356&taxType=Other+indirect+tax" "103" "Tax on waste" "Tax on waste" "Avfallsskatt" "SE-Sweden" "" "2015/01/01" "2000/01/01" "2015/02/17" "Tax on Waste Act (SFS 1999:673)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=530/1424159356&taxType=Other+indirect+tax" "104" "Capital tax - Inheritance and gift tax" "Inheritance and gift tax" "Arvs- och gåvoskatt" "SE-Sweden" "2004/12/17" "2015/01/01" "1984/01/01" "2015/02/17" "Inheritance and Gift Tax Act (1941:416)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=703/1424159356&taxType=Other+direct+tax" "105" "Personal income tax" "Personal income tax" "Impuesto sobre la renta de las personas físicas (IRPF)" "ES-Spain" "" "2015/01/01" "2007/01/01" "2015/02/17" "Law 26/2014 of 27 November, which modifies Law No 35/2006 of 28 November on personal income tax, and Royal Decree No 439/2007 of 30 March regulating personal income tax." "The whole Spanish territory." "taxType-3" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=235/1424159350&taxType=PIT" "106" "Motor vehicles tax - Special tax on certain means of transport" "Special tax on certain means of transport" "Impuesto Especial sobre Determinados Medios de Transporte" "ES-Spain" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No 38 of 28 December 1992 on excise duties, modified by Law No 11 of 26 October 2009.. Royal Decree No 1165/1995 approving the regulation on excise duties." "The whole Spanish territory." "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=233/1424159350&taxType=Other+indirect+tax" "107" "Tax on lotteries, gambling and betting - Betting and gambling" "Taxes on betting and gambling" "Impuestos y tasas sobre el juego" "ES-Spain" "" "2015/01/01" "1967/01/01" "2015/02/17" "Under this denomination here are included the so-called Taxes on Gambling and the Taxes on Betting.. Fees on Gambling: Royal Decree law 16/1977, of 25 February that after numerous modifications has been developed by the Royal Decree 2221/1984.. Fees on Betting: this fee is, nevertheless, one of those included in the Fees Regulation (Decree 3059/1966), articles 36 to 41, and partially modified by article 12 of the LMFAOS 2003.. In spite of its denomination, both fees are considered as real taxes (unrequited payments) because legislation requires the tax payment independently of the accomplishment of the administrative activity.. Both fees are regulated by Law 22/2009, of 18 December 2009, on tax and administrative measures of the new financing system of the Autonomous Communities.. Tax on Gambling and Betting: Law 13/2011, of 27 May" " The Spanish territory. " "taxType-11" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=767/1424159350&taxType=Other+indirect+tax" "108" "Tax on real estate" "Real estate tax" "Impuesto sobre Bienes Inmuebles" "ES-Spain" "" "2015/01/01" "1988/12/28" "2015/02/17" "Royal Legislative Decree Nº 2 of 5 March 2004.. Entered into force on 1 January 1990, replacing the taxes on urban and country property (contribuciones territoriales urbana, rústica y pecuaria) and the tax on building land (impuesto sobre solares)." " The Spanish territory " "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=239/1424159350&taxType=Other+direct+tax" "109" "VAT" "Value-Added Tax" "Impuesto sobre el Valor Añadido" "ES-Spain" "" "2015/01/01" "1992/12/28" "2015/02/17" "Law No 37 of 28 December 1992 on VAT; Royal Decree No 1624 of 29 December 1992 approving the regulation on value-added tax." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=240/1424159350&taxType=VAT" "110" "VAT - Canary Islands" "Canary Islands General Indirect Tax" "Impuesto General Indirecto Canario" "ES-Spain" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law Nº 20 of 7 June 1991 on CIGT" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=768/1424159350&taxType=VAT" "111" "Capital tax - Succession and gift duty" "Succession and gift duty" "Impuesto sobre sucesiones y donaciones" "ES-Spain" "" "2015/01/01" "1987/12/18" "2015/02/17" "Law No 29 of 18 December 1987; Royal Decree No 1629 of 8 November 1991 approving the regulation on succession and gift duty." " " "taxType-10" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=613/1424159350&taxType=Other+direct+tax" "112" "Capital tax - Tax on capital transfers and documented legal acts" "Tax on capital transfers and documented legal acts" "Impuesto sobre transmisiones patrimoniales y actos jurídicos documentados" "ES-Spain" "" "2015/01/01" "1993/09/24" "2015/02/17" "Royal Legislative Decree No 1 of 24 September 1993 approving the revised version of the Law on the tax on capital transfers and documented legal acts; Royal Decree No 828 of 29 May 1995, approving the regulation on the tax on capital transfers and documented legal acts." " . The Spanish Territory" "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=614/1424159350&taxType=Other+indirect+tax" "113" "Capital tax - Wealth tax" "Wealth tax" "Impuesto sobre el patrimonio" "ES-Spain" "" "2015/01/01" "2011/09/18" "2015/02/17" "Formerly called impuesto extraordinario sobre el patrimonio de las personas físicas.. Law No 19 of 6 June 1991 on wealth tax, applicable from 1 January 1992; Article 2 of Law No 22 of 29 December 1993; Central Government Finance Act 1995 (Law No 41 of 30 December 1994); Royal Decree No 2481 of 23 December 1994 regulating the exemption for business activities and interests in businesses, and Law No 22/2009, of 18 December 2009, on tax and administrative measures of the new financing system of the Autonomous Communities.. The Central Government Finance Act 1995 (Law No 41 of 30 December 1994) has been replaced by Law No 14 of 30 December 1996, in turn amended by the Central Government Finance Act 1998 (Law No 65 of 30 December 1997) and also by the Central Government Finance Act 1999 (Law No 49 of 30 December 1998).. Also the 1998 and 1999 laws on taxation, administrative and social measures (Law No 66 of 30 December 1997 and Law No 50 of 30 December 1998).. Wealth Tax has been restored on a temporary basis for years 2011 and 2012 by Royal Decree-Law nº 13, of 16 September 2011. Laws 16/2012 of 27 December; 22/2013, of 23 december, and 36/2014, of 26 December (Annual Budget Laws for 2013, 2014 and 2015, respectively) extended the application of the Wealth Tax for those tax years." " " "taxType-10" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=615/1424159350&taxType=Other+direct+tax" "114" "Corporate income tax - Corporation tax" "Corporation Tax" "Impuesto sobre Sociedades" "ES-Spain" "" "2015/01/01" "1996/01/01" "2015/02/17" "Law 27/2014 of 27 November on the Corporate Income Tax" "The whole Spanish territory except in the Basque Autonomous Community and Navarra (they have their own regulations)." "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=226/1424159350&taxType=CIT" "115" "Corporate income tax - Non-residents income tax" "Non residents income tax (corporations)" "Impuesto sobre la Renta de No Residentes" "ES-Spain" "" "2015/01/01" "1999/01/01" "2015/02/17" "Royal Decree Law 5/2004 of 5 March, passing the amended text of the Non-Resident Income Tax Law (Official Gazette of 12 March); Royal Decree 1776/2004 of 30 July, passing the implementing regulation." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=616/1424159350&taxType=CIT" "116" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on beer, spirits and alcoholic drinks, intermediate products, wine and fermented beverages" "Impuesto sobre la CervezaImpuesto sobre el Alcohol y Bebidas DerivadasImpuesto sobre Productos Intermedios Impuesto sobre el Vino y las Bebidas Fermentadas" "ES-Spain" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No 38 of 28 December 1992 on excise duties, amended by subsequent legislation, in particular by annual laws of State General Budget.. Royal Decree Nº 1165 of 7 June 1995 approving the regulation on excise duties." "The whole Spanish territory, except Ceuta and Melilla." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=841/1424159350&taxType=Alcoholic+beverages" "117" "Excise duty - Energy products (EU harmonised)" "Excise duties on hydrocarbons, electricity and coal" "Impuesto sobre Hidrocarburos, Impuesto Especial sobre la Electricidad, Impuesto Especial sobre el Carbón" "ES-Spain" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law Nº 38 of 28 December 1992 on excise duties; amended by subsequent legislation, in particular by annual laws of State General Budget. Royal Decree No 1165 of 7 June 1995 approving the regulation on excise duties,.  . Warning: " "The whole Spanish territory except the Canary Islands, Ceuta and Melilla.. For electricity: the whole Spanish territory." "taxType-8" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=842/1424159350&taxType=Energy+products+and+electricity" "118" "Social security contribution (Employees)" "Social security contribution" "Contribuciones a la Seguridad Social" "ES-Spain" "" "2015/01/01" "1991/01/01" "2015/02/17" "The legal basis of the Spanish Social Security System in its current shape is the General Law 26/1990, of 20th December on Social Security, and the RDL 1/1994 , of 20th June. Law 36/2014, of 26th December." "The Spanish territory." "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=618/1424159350&taxType=SSC+employees" "119" "Social security contribution (Employers)" "Social security contribution" "Contribuciones a la Seguridad Social" "ES-Spain" "" "2015/01/01" "1991/01/01" "2015/02/17" "The legal basis of the Spanish Social Security System in its current shape is the General Law 26/1990, of 20th December on Social Security, and the RDL 1/1994 , of 20th June. Law 36/2014, of 26th December." "The Spanish territory." "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=619/1424159350&taxType=SSC+employers" "120" "Insurance tax - Tax on insurance premiums" "Tax on insurance premiums" "Impuesto sobre primas de seguros" "ES-Spain" "" "2015/01/01" "1996/12/30" "2015/02/17" "Article 12 of Law Nº 13 of 30 december 1996 on taxation, administrative and social measures. Law Nº 65/1997 of 30 December attached to the State General Budget Law. Law Nº 66/1997 of 30 December attached to the State General Budget law. Law Nº 40/1998 of 9 December on Personal Income Tax Law. Law Nº 62/2003 of 30 December on taxation, administrative ans social measures." "Spain's territory." "taxType-11" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=232/1424159350&taxType=Other+indirect+tax" "121" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco" "Impuesto sobre las labores del tabaco" "ES-Spain" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No 38 of 28 December 1992 on excise duties; Royal Decree-Law No 12 of 26 June 1996; Law No 38 of 4 August 1997 approving the amendment of the Economic Agreement with the Basque Autonomous Community; Royal Decree No 1165/1995 approving the regulation on excise duties; Law No 24 of 27 december 2001 on taxation, administrative and social measures; Law No 42 of 28 December 2006 (State General Budget Law 2007).. Royal Decree-Law 8/2009 of 12 June" "The whole Spanish territory except the Canary Islands, Ceuta and Melilla." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=231/1424159350&taxType=Manufactured+tobacco" "122" "Personal income tax - Non-residents income tax" "Non-residents income tax (individuals)" "Impuesto sobre la Renta de No Residentes" "ES-Spain" "" "2015/01/01" "1999/01/01" "2015/02/17" "Royal Decree Law 5/2004 of 5 March, passing the amended text of the Non-Resident Income Tax Law (Oficcial Gazzette of 12 March); Royal Decree 1776/2004 of 30 July, passing the implementing regulation." "Spain." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=617/1424159350&taxType=PIT" "123" "Tax on real estate - Tax on the increase in the value of urban land" "Tax on the increase in the value of urban land" "Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana" "ES-Spain" "" "2015/01/01" "1988/12/28" "2015/02/17" "Royal Legislative Decree Nº 2 of 5 March 2004. It is an optional tax which replaces the Tax on the increase in the value of land (impuesto sobre el incremento del valor de los terrenos) as from 31 December 1988." "The whole Spanish territory. Local Governments may choose not to set the tax." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=238/1424159349&taxType=Other+direct+tax" "124" "Motor vehicles tax - Tax on mechanically powered vehicles" "Tax on mechanically powered vehicules" "Impuesto sobre los Vehículos de Tracción Mecánica" "ES-Spain" "" "2015/01/01" "1988/11/28" "2015/02/17" "Tax that has replaced as from 31 December 1988 the municipal road tax (impuesto municipal sobre circulación de vehículos); Royal Legislative Decree No 2 of 5 March 2004." "The whole Spanish Territory." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=234/1424159349&taxType=Other+direct+tax" "125" "Tax on economic activities" "Tax on economic activities" "Impuesto sobre Actividades Económicas" "ES-Spain" "" "2015/01/01" "1998/12/28" "2015/02/17" "Royal Legislative Decree Nº 2 of 5 March 2004. Royal Legislative Decree No 1175 of 28 September 1990 approving the rates.. This tax entered into force on 31 December 1988, replacing the Business License Tax (Licencia Fiscal de Actividades Comerciales e Industriales), and the License Tax for Professional and Artistic Activities (Licencia Fiscal de Actividades profesionales y de Artistas), and the municipal Tax on Location (Impuesto Municipal sobre la Radicación)." " The whole Spanish territory. " "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=237/1424159349&taxType=Other+direct+tax" "126" "Excise duty - Energy products (EU harmonised)" "Excise duty on energy products and electricity" "Trošarina na energente in električno energijo" "SI-Slovenia" "" "2015/01/01" "1998/12/11" "2015/02/17" "Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10, 48/12, 109/12, 32/14)." "Territory of the Republic of Slovenia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=534/1424159345&taxType=Energy+products+and+electricity" "127" "Excise duty - Tobacco products (EU harmonised)" "Excise Duty" "Trošarina na tobačne izdelke" "SI-Slovenia" "" "2015/01/01" "1998/12/11" "2015/02/17" "Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10, 48/12, 109/12, 32/14)." "Territory of the Republic of Slovenia." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=535/1424159345&taxType=Manufactured+tobacco" "128" "CO2 tax" "CO2 tax" "Okoljska dajatev za obremenjevanje zraka z emisijo ogljikovega dioksida" "SI-Slovenia" "" "2015/01/01" "1996/02/02" "2015/02/17" "" "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=714/1424159344&taxType=Other+indirect+tax" "129" "Social security contribution (Self-employed and Unemployed)" "Social security contributions of self-employed and unemployed" "Prispevki za socialno varnost samozaposlenih in nezaposlenih" "SI-Slovenia" "" "2015/01/01" "1992/04/01" "2015/02/17" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Official gazzete of the Republic of Slovenia No. 5/96, 18/96-ZDavP, 34/96, 87/97, 3/98, 106/99-ZPIZ-1, 81/00, 97/01, 62/10 Odl.US: U-I-214/09, Up-2988/08-29, 96/2012 - ZPIZ-2, 91/2013-ZZVZZ-M, 99/2013-ZSVarPre-C, 26/14 – ZSDP-1.. Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Official gazzete of the Republic of Slovenia No. 96/2012, 39/2013, 63/2013-ZIUPTDSV, 99/2013-ZSVarPre-C, 101/2013-ZIPRS1415, 107/2013 Odl.US: U-I-146/12-35, 44/14 – ORZPIZ206, 85/14 – ZUJF-B, 95/14 – ZUJF-C.. Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Official gazzete of the Republic of Slovenia No. 72/06-UPB3, 114/06-ZUTPG, 91/07, 71/08 Skl.US: U-I-163/08-7, 76/08, 118/08 Skl.US: U-I-163/08-12, 47/10 Odl.US: U-I-312/08-31, 62/10-ZUPJS, 87/2011, 40/2012-ZUJF, 21/2013-ZUTD-A, 63/2013-ZIUPTDSV, 91/2013, 99/2013-ZUPJS-C, 99/2013-ZSVarPre-C, 111/2013-ZMEPIZ-1, 95/14 – ZUJF-C.. Labour market regulation act (Zakon o urejanju trga dela – ZUTD), Official gazzete of the Republic of Slovenia No. 80/2010, 40/2012-ZUJF, 21/2013, 63/2013-ZIUPTDSV, 63/2013, 100/2013, 32/14 – ZPDZC-1).. Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1), Official gazzete of the Republic of Slovenia No. 26/14." "Territory of the Republic of Slovenia." "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=542/1424159344&taxType=SSC+employees" "130" "Tax on waste pollution" "a) Landfill; b) Waste water; c) Waste electronic and electrical equipment; d) Waste pneumatic tyres; e) Packaging waste" "a) Odlaganje odpadkov; b) Odvajanje odpadnih voda; c) Odpadna električna in elektronska oprema iz gospodinjstev; d) Izrabljene gume; e) Odpadna embalaža" "SI-Slovenia" "" "2015/01/01" "2004/12/03" "2015/02/17" "Environment Protection Act - Zakon o varstvu okolja - ZVO-1 (Official Gazette of the Republic of Slovenia No. 39/06, 49/06-ZMetD, 66/06 Odl.US: U-I-51/06-10, 112/06 Odl.US: U-I-40/06-10, 33/07-ZPNačrt, 57/08-ZFO-1A, 70/08, 108/09, 48/12, 57/12, 97/12 Odl.US: U-I-88/10-11, 92/13)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=814/1424159344&taxType=Other+indirect+tax" "131" "Tax on real estate - Charge for the use of building land" "Charge for the use of building land" "Nadomestilo za uporabo stavbnih zemljišč" "SI-Slovenia" "" "2015/01/01" "1984/06/22" "2015/02/17" "" "Local community area." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=813/1424159344&taxType=Other+indirect+tax" "132" "Corporate income tax" "Corporate Income Tax" "Davek od dohodkov pravnih oseb (DDPO-2)" "SI-Slovenia" "" "2015/01/01" "2007/01/01" "2015/02/17" "Corporate Income Tax Act - Zakon o davku od dohodkov pravnih oseb - ZDDPO-2(Official Gazette of the Republic of Slovenia No.117/06, 90/07, 56/08, 76/08, 92/08, 5/09, 96/09, 43/10, 59/11, 24/12, 30/12, 94/12, 81/13, 50/14, 23/15)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=532/1424159344&taxType=CIT" "133" "Personal income tax" "Income tax" "Dohodnina" "SI-Slovenia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Personal Income Tax Act (Zakon o dohodnini - ZDoh-2), Official gazzete of the Republic of Slovenia no. 13/11, 9/12 Odl.US: U-I-18/11-10, 24/12, 30/12, 40/12-ZUJF, 71/12 Odl.US: U-I-76/11-15, 75/12, 94/12, 52/13 Odl.US: U-I-147/12-18, 96/13, 29/14 Odl. US: U-I-175/11-12 ,50/14, 85/14-ZUJF-B, 23/15." "Territory of the Republic of Slovenia." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=715/1424159344&taxType=PIT" "134" "Concessions duties on special gambling" "Concessions duties on special gambling" "Koncesijske dajatve iz posebnih iger na srečo" "SI-Slovenia" "" "2015/01/01" "1995/06/03" "2015/02/17" "Gambling Act - Zakon o igrah na srečo - ZIS (Official Gazette of the Republic of Slovenie No. 134/03, 19/04 Odl.US: U-I-245/01-6, 132/04 Odl.US: U-I-3/02-25, 10/10, 106/10, 14/11, 108/12, 11/14, 40/14-ZIN-B). " "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=811/1424159344&taxType=Other+indirect+tax" "135" "Insurance tax" "Insurance contracts tax" "Davek od prometa zavarovalnih poslov" "SI-Slovenia" "" "2015/01/01" "1999/07/08" "2015/02/17" "Insurance Contracts Tax Act - Zakon o davku od prometa zavarovalnih poslov - ZDPZP (Official Gazette of the Republic of Slovenia No.: 57/99, 72/05, 96/05, 90/14)." "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=536/1424159344&taxType=Other+indirect+tax" "136" "Motor vehicles tax" "Motor vehicles tax" "Davek na motorna vozila" "SI-Slovenia" "" "2015/01/01" "1999/07/01" "2015/02/17" "Motor Vehicles Tax Act - Zakon o davku na motorna vozila - ZDMV (Official Gazette of the Republic of Slovenia No.: 72/06, 9/10, 40/12 - ZUJF)." "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=537/1424159344&taxType=Other+indirect+tax" "137" "Tax on lotteries, gambling and betting - Lottery and gambling tax" "Lottery and gambling tax" "Zakon o davku od iger na srečo - ZDIS" "SI-Slovenia" "" "2015/01/01" "1999/07/17" "2015/02/17" "Zakon o davku od iger na srečo - ZDIS (Official Gazette of the Republic of Slovenia No.: 57/99, 85/01)." "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=543/1424159344&taxType=Other+indirect+tax" "138" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty" "Trošarina na alkohol in alkoholne pijače" "SI-Slovenia" "" "2015/01/01" "1998/12/11" "2015/02/17" "Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10, 48/12, 109/12, 32/14).. Decree determining the amount of excise duty on alcohol and alcoholic beverages - Uredba o določitvi zneska trošarine za alkohol in alkoholne pijače (Official Gazette of the Republic of Slovenia, No. 24/12, 25/14)" "Territory of the Republic of Slovenia." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=533/1424159344&taxType=Alcoholic+beverages" "139" "VAT" "Value added tax" "Davek na dodano vrednost" "SI-Slovenia" "" "2015/01/01" "1999/07/01" "2015/02/17" "Value Added Tax Act - Zakon o davku na dodano vrednost - ZDDV (Official Gazette of the Republic of Slovenia No.: 13/11-UPB3, 18/11, 78/11, 38/12, 40/12-ZUJF, 83/12, 46/13-ZIPRS1314-A, 101/13-ZIPRS1415, 86/14). Notice about publication of Council Implementing Decision 2013/54/EU of 22 January 2013 authorizing the Republic of Slovenia to introduce a special measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax - Obvestilo o objavi Izvedbenega sklepa Sveta 2013/54/EU z dne 22. januarja 2013 o dovoljenju Republiki Sloveniji, da uvede poseben ukrep, ki odstopa od člena 287 Direktive 2006/112/ES o skupnem sistemu davka na dodano vrednost (Official Gazette of the Republic of Slovenia No.: 14/13)" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=546/1424159344&taxType=VAT" "140" "Tax on real estate - Real estate sales tax" "Real property transaction tax act" "Zakon o davku na promet nepremičnin" "SI-Slovenia" "" "2015/01/01" "1999/07/08" "2015/02/17" "Real Property Transaction Tax Act - Zakon o davku na promet nepremičnin - ZDPN-2 (Official Gazette of the Republic of Slovenia No.: 117/06)." "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=545/1424159344&taxType=Other+indirect+tax" "141" "Social security contribution (Employees)" "Social security contributions of employees" "Prispevki za socialno varnost delojemalcev" "SI-Slovenia" "" "2015/01/01" "1992/04/01" "2015/02/17" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Official gazzete of the Republic of Slovenia No. 5/96, 18/96-ZDavP, 34/96, 87/97, 3/98, 106/99-ZPIZ-1, 81/00, 97/01, 62/10 Odl.US: U-I-214/09, Up-2988/08-29, 96/2012 - ZPIZ-2, 91/2013-ZZVZZ-M, 99/2013-ZSVarPre-C, 26/14 – ZSDP-1.. Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Official gazzete of the Republic of Slovenia No. 96/2012, 39/2013, 63/2013-ZIUPTDSV, 99/2013-ZSVarPre-C, 101/2013-ZIPRS1415, 107/2013 Odl.US: U-I-146/12-35, 44/14 – ORZPIZ206, 85/14 – ZUJF-B, 95/14 – ZUJF-C.. Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Official gazzete of the Republic of Slovenia No. 72/06-UPB3, 114/06-ZUTPG, 91/07, 71/08 Skl.US: U-I-163/08-7, 76/08, 118/08 Skl.US: U-I-163/08-12, 47/10 Odl.US: U-I-312/08-31, 62/10-ZUPJS, 87/2011, 40/2012-ZUJF, 21/2013-ZUTD-A, 63/2013-ZIUPTDSV, 91/2013, 99/2013-ZUPJS-C, 99/2013-ZSVarPre-C, 111/2013-ZMEPIZ-1, 95/14 – ZUJF-C.. Labour market regulation act (Zakon o urejanju trga dela – ZUTD), Official gazzete of the Republic of Slovenia No. 80/2010, 40/2012-ZUJF, 21/2013, 63/2013-ZIUPTDSV, 63/2013, 100/2013, 32/14 – ZPDZC-1).. Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1), Official gazzete of the Republic of Slovenia No. 26/14." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=540/1424159344&taxType=SSC+employees" "142" "Social security contribution (Employers)" "Social security contributions of employers" "Prispevki za socialno varnost delodajalcev" "SI-Slovenia" "" "2015/01/01" "1992/04/01" "2015/02/17" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Official gazzete of the Republic of Slovenia No. 5/96, 18/96-ZDavP, 34/96, 87/97, 3/98, 106/99-ZPIZ-1, 81/00, 97/01, 62/10 Odl.US: U-I-214/09, Up-2988/08-29, 96/2012 - ZPIZ-2, 91/2013-ZZVZZ-M, 99/2013-ZSVarPre-C, 26/14 – ZSDP-1..  . Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Official gazzete of the Republic of Slovenia No. 96/2012, 39/2013, 63/2013-ZIUPTDSV, 99/2013-ZSVarPre-C, 101/2013-ZIPRS1415, 107/2013 Odl.US: U-I-146/12-35, 44/14 – ORZPIZ206, 85/14 – ZUJF-B, 95/14 – ZUJF-C..  . Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Official gazzete of the Republic of Slovenia No. 72/06-UPB3, 114/06-ZUTPG, 91/07, 71/08 Skl.US: U-I-163/08-7, 76/08, 118/08 Skl.US: U-I-163/08-12, 47/10 Odl.US: U-I-312/08-31, 62/10-ZUPJS, 87/2011, 40/2012-ZUJF, 21/2013-ZUTD-A, 63/2013-ZIUPTDSV, 91/2013, 99/2013-ZUPJS-C, 99/2013-ZSVarPre-C, 111/2013-ZMEPIZ-1, 95/14 – ZUJF-C..  . Labour market regulation act (Zakon o urejanju trga dela – ZUTD), Official gazzete of the Republic of Slovenia No. 80/2010, 40/2012-ZUJF, 21/2013, 63/2013-ZIUPTDSV, 63/2013, 100/2013, 32/14 – ZPDZC-1)..  . Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1), Official gazzete of the Republic of Slovenia No. 26/14." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=541/1424159344&taxType=SSC+employers" "143" "Motor vehicles tax - Annual fee on the use of motor vehicles" "Annual fee on the use of motor vehicles" "Letna dajatev za uporabo vozil v cestnem prometu" "SI-Slovenia" "" "2015/01/01" "2008/06/25" "2015/02/17" "" "Territory of the Republic of Slovenia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=812/1424159344&taxType=Other+direct+tax" "144" "Excise duty - Energy products (EU harmonised)" "Excise duty on mineral oil,Excise duty on natural gas,Excise duty on coal,Excise duty on electricity" "Spotrebná daň z minerálneho oleja,Spotrebná daň zo zemného plynu,Spotrebná daň z uhlia,Spotrebná daň z elektriny" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Excise duty on mineral oil - Act No. 98/2004, as last amended by Act No. 323/2014,. Excise duty on natural gas - Act No. 609/2007, as last amended by Act No. 323/2014,. Excise duty on coal - Act No. 609/2007, as last amended by Act No. 323/2014,. Excise duty on electricity - Act No. 609/2007, as last amended by Act No. 323/2014." "Tax territory of the Slovak republic" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=892/1424159329&taxType=Energy+products+and+electricity" "145" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "Spotrebná daň z tabakových výrobkov" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 106/2004 as lastamended by the Law No. 323/2014." "Tax territory of the Slovak republic." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=893/1424159329&taxType=Manufactured+tobacco" "146" "VAT" "Value added tax" "Daň z pridanej hodnoty" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 222/2004, as lastamended by Law No. 218/2014." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=560/1424159328&taxType=VAT" "147" "Tax on lotteries, gambling and betting - Taxes on lottery and similar games" "Taxes on lottery and similar games" "Príjmy z výťažkov lotérií a iných podobných hier" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act No. 171/2005, as last amended by Act No. 333/2014." "Tax territory of the Slovak republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=817/1424159328&taxType=Other+indirect+tax" "148" "Tax on entertainment - Non-gainful slot machine tax" "Non-gainful slot machine tax" "Daň za nevýherné hracie automaty" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004 as last amended by Law No. 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=723/1424159328&taxType=Other+indirect+tax" "149" "Social security contribution - Social and health insurance (Employers)" "Social and health insurance" "Sociálne a zdravotné poistenie" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 461/2003, as last amended by Act No. 298/2014 and Law 580/2004, as last ammended by Act No. 364/2014." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=558/1424159328&taxType=SSC+employers" "150" "Social security contribution - Social and health insurance (Employees)" "Social and health insurance" "Sociálne a zdravotné poistenie" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 461/2003, as last amended by Act No. 268/2014 and law No. 580/2004, as last amended by Act No. 364/2014." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=557/1424159328&taxType=SSC+employees" "151" "TV and Radio licences fees" "TV and Radio licences fees" "Koncesionárske poplatky RTVS" "SK-Slovak Republic" "" "2015/01/01" "1995/01/01" "2015/02/17" "Act No. 340/2012, as last amended by the Law No. 373/2013" "Tax territory of the Slovak republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=816/1424159328&taxType=Other+indirect+tax" "152" "Stamp duty - Earnings from sale of fiscal stamps" "Earnings from sale of fiscal stamps" "Administratívne poplatky - tržby z predaja kolkov, známok" "SK-Slovak Republic" "" "2015/01/01" "1995/01/01" "2015/02/17" "Act No. 145/1995 , as last amended by Act No. 399/2014." "Tax territory of the Slovak republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=815/1424159328&taxType=Other+indirect+tax" "153" "Vending machine tax" "Vending machine tax" "Daň za predajné automaty" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004 as last amended by Law No. 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=726/1424159328&taxType=Other+indirect+tax" "154" "Tax on real estate - Tax on use of public space" "Tax on use of public space" "Daň za užívanie verejného priestranstva" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004. Last ammended by 361/2014" "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=724/1424159328&taxType=Other+indirect+tax" "155" "Tax on real estate - Immovable property tax" "Immovable property tax" "Daň z nehnuteľností" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004, as last amended by Law No. 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=559/1424159328&taxType=Other+indirect+tax" "156" "Nuclear facility tax" "Nuclear facility tax" "Daň z jadrového zariadenia" "SK-Slovak Republic" "" "2015/01/01" "2002/01/01" "2015/02/17" "Law No. 582/2004. Last ammended by 361/2004" "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=722/1424159328&taxType=Other+indirect+tax" "157" "Motor vehicles tax - Entry into and parking of a motor vehicle in a historical part of a city" "Tax on the entry into and parking of a motor vehicle in a historical part of a city" "Daň za vjazd a zotrvanie motorového vozidla v historickej časti mesta" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004. Last ammended by 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=721/1424159328&taxType=Other+indirect+tax" "158" "Motor vehicles tax" "Motor vehicle tax" "Daň z motorových vozidiel" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "New Law No. 361/2014, replaced part of Law No. 582/2004 on motor vehicle tax" "Tax territory of the Slovak republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=553/1424159328&taxType=Other+indirect+tax" "159" "Dog tax" "Dog tax" "Daň za psa" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004 as last amended by Law No. 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=717/1424159328&taxType=Other+indirect+tax" "160" "Corporate income tax" "Corporate income tax" "Daň z príjmov právnických osôb" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act No. 595/2003, as last amended by Act No. 463/2013." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Others" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=547/1424159328&taxType=CIT" "161" "Accommodation tax" "Accommodation tax" "Daň za ubytovanie" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 582/2004 as last amended by Law No. 361/2014." "Tax territory of the Slovak republic." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=716/1424159328&taxType=Other+indirect+tax" "162" "Personal income tax" "Personal income tax" "Daň z príjmov fyzických osôb" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act No. 595/2003 on Income Tax, as last amended by Act No. 371/2014." "Tax territory of the Slovak republic." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority; Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Owner-occupied immovable property; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=554/1424159328&taxType=PIT" "163" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on beer, Excise duty on wine, Excise duty on spirits" "Spotrebná daň z piva, Spotrebná daň z vína, Spotrebná daň z liehu" "SK-Slovak Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "The Act No. 530/2011 on alcoholic beverages, as last amended by the Law No. 323/2014, has replaced the previously existing legislation on respective alcoholic beverages, namely the following: Act No. 107/2004 as lastamended by the Act No. 475/2009 governing the administration of excise duty on beer, Act No. 104/2004, as lastamended by the Act No. 472/2009 governing the administration of excise duty on wine, and Act No. 105/2004, as lastamended by the Act No. 474/2009 governing the excise duty on spirits. " " Tax territory of the Slovak republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=891/1424159328&taxType=Alcoholic+beverages" "164" "Tax on real estate - Tax on buildings" "Tax on buildings, Fee on buildings" "Impozitul si taxa pe cladiri" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "Law no 571/2003 regarding the Fiscal Code, Title IX, Chapter 2. Government Decision no. 44/2004 for approval of Methodological Norms for the Fiscal Code." "Romania." "taxType-10" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=497/1424159324&taxType=Other+direct+tax" "165" "Corporate income tax - Dividends" "Tax on dividends." "Impozitul pe dividende" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "The 6th Chapter of the 2nd Title of the Fiscal Code, approved by Law no 571/2003 with subsequent amendments and completions." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Dividends" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=471/1424159324&taxType=CIT" "166" "Withhoding tax on Romanian source income for non-resident legal persons and individuals" "Tax on income for non-residents legal persons and individuals" "Impozitul pe veniturile obtinute din Romania de nerezidenti - persoane juridice si persoane fizice" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "Law no.571/2003 regarding the Fiscal Code with subsequent amendments and completions." "Romania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=884/1424159324&taxType=Other+direct+tax" "167" "Excise duty - Energy products (EU harmonised)" "Excise duties for energy products and electricity" "Accize pentru produse energetice şi energie electrică" "RO-Romania" "" "2015/01/01" "1993/07/01" "2015/02/17" "The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=477/1424159324&taxType=Energy+products+and+electricity" "168" "Excise duty - Tobacco products (EU harmonised)" "Excise duties for manufactured tobacco" "Accize pentru tutun prelucrat" "RO-Romania" "" "2015/01/01" "1993/07/01" "2015/02/17" "The 7th Title of the Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments and completions." "Romania." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=800/1424159324&taxType=Manufactured+tobacco" "169" "Motor vehicles tax - Tax on means of transport" "Tax on means of transport" "Impozitul pe mijloacele de transport" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "The 4th Chapter of the 9th Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions." "Romania." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=801/1424159324&taxType=Other+direct+tax" "170" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duties for ethyl alcohol and alcoholic beverages" "Accize pentru alcool etilic şi băuturi alcoolice" "RO-Romania" "" "2015/01/01" "1993/07/01" "2015/02/17" "The 7th Title of the Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments and completions." "Romania." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=799/1424159324&taxType=Alcoholic+beverages" "171" "Tax on domestic production of crude oil and natural gas" "Tax on domestic production of crude oil and natural gas" "Impozit pe ţiţeiul din producţia internă şi gazele naturale" "RO-Romania" "" "2015/01/01" "1993/07/01" "2015/02/17" "Law no. 571/2003 regarding the Fiscal Code with subsequent amendments and completions." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1301/1424159324&taxType=Other+indirect+tax" "172" "Stamp duty - Judicial stamp fee" "Judicial stamp fee" "Taxă judiciară de timbru" "RO-Romania" "" "2015/01/01" "1997/07/24" "2015/02/17" "Government Emergency Ordinance No 80/2013 regarding judicial stamp fee. The G.E.O. enables the Government to, annually, update the level of taxation." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=494/1424159324&taxType=Other+indirect+tax" "173" "Motor vehicles tax - Environmental stamp duty" "Environmental stamp" "Timbrul de mediu pentru autovehicule" "RO-Romania" "" "2015/01/01" "2013/03/15" "2015/02/17" "Emergency Ordinance no 9/2013 regarding the environmental stamp for vehicles" "Romania" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3301/1424159324&taxType=Other+direct+tax" "174" "Social security contribution (Employers)" "Employers social security contributions" "Contribuţii de asigurări sociale datorate de angajator" "RO-Romania" "" "2015/01/01" "2001/04/01" "2015/02/17" "Law no. 571/2003 Fiscal Code. . Law no. 346/2002 on work accidents and occupational diseases. . Law no. 263/2010 on the unitary system of public pensions. . Law no. 76/2002 on the Unemployment Insurance System and employment stimulation.. Law no. 95/2006 on the reform in healthcare.. Law no. 200/2006 on the establishment and use of the guarantee fund for the payment of wage claims." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=882/1424159324&taxType=SSC+employers" "175" "Social security contribution (Employees)" "Employees social security contributions" "Contribuţii individuale de asigurări sociale" "RO-Romania" "" "2015/01/01" "2001/04/01" "2015/02/17" "Law no. 571/2003 Fiscal Code. Law no. 263/2010 on the unitary system of public pensions. Law no. 76/2002 on the Unemployment Insurance System and employment stimulation. Law no. 95/2006 on the reform in healthcare" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=880/1424159324&taxType=SSC+employees" "176" "VAT" "Value Added Tax" "Taxa pe valoarea adaugata" "RO-Romania" "" "2015/01/01" "1993/07/01" "2015/02/17" "The 6th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=498/1424159324&taxType=VAT" "177" "Tax on real estate - Tax on land and fee on land" "Tax on land, Fee on land" "Impozitul si taxa pe teren" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-10" "Central authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=806/1424159324&taxType=Other+direct+tax" "178" "Personal income tax" "Personal income tax" "Impozit pe venit" "RO-Romania" "" "2015/01/01" "1991/04/01" "2015/02/17" "The 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Prizes and awards; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=487/1424159324&taxType=PIT" "179" "Corporate income tax - Profit" "Tax on profit and tax on incomes of microenterprises" "Impozitul pe profit si impozitul pe veniturile microintreprinderilor" "RO-Romania" "" "2015/01/01" "2004/01/01" "2015/02/17" "The 2nd Title of the Fiscal Code, approved by Law no 571/2003 with subsequent amendments and completions.. Tax on incomes of micro-enterprises: the 41th Title of the Fiscal Code, approved by Law no. 571/2003 with susequent amendments and completions." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=695/1424159324&taxType=CIT" "180" "VAT" "Value added tax" "IVA - Imposto sobre o valor acrescentado" "PT-Portugal" "" "2015/01/01" "1986/01/01" "2015/02/17" "VAT Code, enacted by Decree Law 394–B/84 of 26 December 1984, as amended; Decree Law 221/85 of 3 July 1985; Decree Law 346/85 of 23 August 1985; Decree Law 347/85 of 23 August 1985; Law 9/86 of 30 April 1986; Decree Law 143/86 of 16 June 1986; Decree Law 185/86 of 14 July 1986; Decree Law 241/86 of 20 August 1986; Decree Law 295/87 of 31 July 1987; Decree Law 408/87 of 31 December 1987; Decree Law 122/88 of 20 April 1988; Decree Law 20/90 of 13 January 1990; Decree Law 113/90 of 5 April 1990; Decree Law 198/90 of 19 June 1990; Decree Law 290/92 of 28 December 1992; Decree Law 229/95 of 11 September 1995; Decree Law 199/96 of 18 October 1996; Decree Law 204/97 of 9 August 1997; Regional Legislative Decree 2/99/A of 20 January 1999; Decree Law 362/99 of 16 September 1999; Decree Law 418/99 of 21 October 1999; Decree Law 331/2001 of 20 December (IVA social);  Decree Law 130/2003 of 28 June; Decree Law 147/2003 of 11 July; Decree Law 21/2007 of 29 January; Law 26-A/2008 of 27 June; Law 12-A/2010 of 30 June; Law 55-A/2010 of 31 December; Law 64-B/2011 of 30 December; Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December; Decree law 71/2013 of 30 May; Law 51/2013 of 30 May; Law 51/2013 of 24 July; Decree-law 158/2014 of 24 October; Law 75-A/2014 of 30 September; Law 82-B/2014 of 31 December; Law 82-D/2014 of 31 December..  .  " "" "taxType-1" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=470/1424159320&taxType=VAT" "181" "Corporate income tax" "Corporate income tax" "Imposto sobre o rendimento das pessoas colectivas - IRC" "PT-Portugal" "" "2015/01/01" "1989/01/01" "2015/02/17" "IRC Code, enacted by Decree Law 442-B/88 of 30 November, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July, as amended; Decree 2/90 of 12 January, as amended; Law 85/98 of 16 December; Regional Legislative Decree 2/99/A of 20 January; Decree Law 74/99 of 16 March; Regional Legislative Decree 18/99/M of 28 June; Law 151/99 of 14 September; Decree Law 401/99 of 14 October; Decree Law 409/99 of 15 October; Regional Legislative Decree 29/2000/M of 27 April; Regional Legislative Decree 2/2001/M of 20 February; Decree Law 198/2001 of 3 July; Decree Law 219/2001 of 4 August; Decree Law 310/2001 of 10 December; Law 26/2004 of 8 July; Law 40/2005 of 3 August; Decree Law 193/2005 of 7 November; Law 2/2007 of 15 January; Decree Law 8/2007 of 17 January; Decree Law 159/2009 of 13 July; Law 12-A/2010 of 30 June; Law 55-A/2010 of 31 December; Law 64-B/2011 of 30 December; Law 66-B/2012 December; Law 2/2014 of 16 January." "" "taxType-2" "Central authority; Regional authority; Local authority" "Central authority" "Central authority; Regional authority; Local authority" "Central authority; Regional authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=463/1424159320&taxType=CIT" "182" "Motor vehicles tax" "Tax on motor vehicles" "Imposto sobre veículos - ISV" "PT-Portugal" "" "2015/01/01" "2007/07/01" "2015/02/17" "ISV Code, enacted by Law 22-A/2007 of 29 June, as amended. Decree Law 33/2007 of 15 February (incentivo fiscal a destruiçao de automóveis ligeiros em fim de vida). Decree-Law 29/2010 of 26 April. Law 3-B/2010 of 28 April. Law 55-A/2010 of 31 December; Law 64-B/2011 of 30 December; Law 82-D/2014 of 31 December." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1741/1424159320&taxType=Other+indirect+tax" "183" "Motor vehicles tax - Circulation tax" "Circulation Tax" "Imposto único de circulação - IUC" "PT-Portugal" "" "2015/01/01" "2007/07/01" "2015/02/17" "IUC Code, enacted by Law 22-A/2007 of 29 June, as amended, Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December." "Whole country." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=467/1424159320&taxType=Other+direct+tax" "184" "Stamp duty" "Stamp duty" "Imposto do selo" "PT-Portugal" "" "2015/01/01" "2000/03/01" "2015/02/17" "Stamp Duty Code and the General Table of Stamp Duty Rates, enacted by Law 150/99 of 11 September 1999 and republished by Decree Law 287/2003 of 12 November 2003, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July 1989, as amended; Law 85/98, of 16 December 1998; Law 19/2003, of 20 June 2003; Law 66-B/2012 of 31 December." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1841/1424159320&taxType=Other+indirect+tax" "185" "Tax on lotteries, gambling and betting - Gaming tax" "Gaming tax" "IEJ - Imposto Especial de Jogo" "PT-Portugal" "" "2015/01/01" "1990/01/01" "2015/02/17" "Decree Law 422/89 of 2 December, as amended; Decree-Law 10/95 of 19 January." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=692/1424159320&taxType=Other+indirect+tax" "186" "Social security contribution (Employees)" "Social security contributions" "Contribuições para a segurança social" "PT-Portugal" "" "2015/01/01" "1986/10/01" "2015/02/17" "Regulatory Decree 12/83, of 12 February as amended by the Regulatory Decree 53/83, of 28 June; Decree Law 140-D/86, of 14 June; Decree Law 299/86, of 19 September; Regulatory Decree 14/88, of 30 March; Decree Law 102/89, of 29 March; Decree Law 89/95, of 6 May; Decree Law 34/96, of 18 April; Decree Law 51/99, of 20 February; Decree Law 199/99, of 8 June; Law 103/99, of 26 July; Law 110/2009 of 16 September (New Contributive Code);Law 119/2009 of 30 December; Decree-Law 140-B/2010 of 30 December; Law 55-A/2010 of 31 December; Regulatory Decree 66/2011 of 4 February; Law 66-B/2012 of 31 December; Law 82-B/2014, of 31 December." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=689/1424159320&taxType=SSC+employees" "187" "Tax on real estate - Immovable property municipal transfer tax" "Immovable property municipal transfer tax" "IMT - Imposto municipal sobre as transmissões onerosas de imóveis" "PT-Portugal" "" "2015/01/01" "2004/01/01" "2015/02/17" "IMT Code, enacted by Decree Law 287/2003 of 12 November, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July, as amended; Law 21/90 of 4 August; Regional Legislative Decree 2/99/A of 20 January; Regional Legislative Decree 18/99/M of 28 June; Law 2/2007 of 15 January; Law 85/98, of 16 December; Law 19/2003, of 20 June; Decree-Law 108/2008 of 26 June; Law 55-A/2010 of 31 December." "Whole country." "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=694/1424159320&taxType=Other+indirect+tax" "188" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on alcohol and on alcoholic beverages" "Imposto sobre o álcool e as bebidas alcoólicas - IABA" "PT-Portugal" "" "2015/01/01" "2000/01/01" "2015/02/17" "Decree-Law 73/2010 of 21 June (Excise Duty Code)" "Whole country." "taxType-7" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=464/1424159320&taxType=Alcoholic+beverages" "189" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "Imposto sobre o tabaco - IT" "PT-Portugal" "" "2015/01/01" "2000/01/01" "2015/02/17" "Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 21 June, as amended; Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December." "Whole country." "taxType-9" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=466/1424159320&taxType=Manufactured+tobacco" "190" "Excise duty - Energy products (EU harmonised)" "Tax on petroleum and energy products" "Imposto sobre os produtos petrolíferos e energéticos - ISP" "PT-Portugal" "" "2015/01/01" "2000/01/01" "2015/02/17" "Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 26 June, as amended. Ministerial order 99/2011 of 11 March; Law 64-B/2011 of 30 December; Law 66-B/2012 of 31 December; Law 83_C/2013 of 31 December." "Whole country." "taxType-8" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=465/1424159320&taxType=Energy+products+and+electricity" "191" "Personal income tax" "Personal income tax" "Imposto sobre o rendimento das pessoas singulares - IRS" "PT-Portugal" "" "2015/01/01" "1989/01/01" "2015/02/17" "IRS Code, enacted by Decree Law 442-A/88 of 30 November 1988, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July 1989, as amended; Decree Law 42/91 of 22 January 1991; Law 85/98 of 16 December 1998; Regional Legislative Decree 2/99/A of 20 January 1999; Decree Law 74/99 of 16 March 1999; Regional Legislative Decree 3/2001/M of 22 February; Law 16/2001 of 22 June; Decree Law 198/2001 of 3 July; Law 26/2004 of 8 July; Decree Law 193/2005 of 7 November; Law 2/2007 of 15 January; Decree Law 108/2008 of 26 June; Law 12-A/2010 of 30 June; Law 55-A/2010 of 31 December; Law 49/2011 of 7 September; Law 64-B/2011 of 30 December; Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December; Law 82-E/2014 of 31 December." "Whole country." "taxType-3" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority; Local authority" "Central authority; Regional authority; Local authority; Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=469/1424159320&taxType=PIT" "192" "Social security contribution (Employers)" "Social security contributions" "Contribuições para a segurança social" "PT-Portugal" "" "2015/01/01" "1986/10/01" "2015/02/17" "Regulatory Decree 12/83, of 12 February as amended by the Regulatory Decree 53/83, of 28 June; Decree Law 140-D/86, of 14 June; Decree Law 299/86, of 19 September; Regulatory Decree 14/88, of 30 March; Decree Law 102/89, of 29 March; Decree Law 89/95, of 6 May; Decree Law 34/96, of 18 April; Decree Law 51/99, of 20 February; Decree Law 199/99, of 8 June; Law 103/99, of 26 July;Law 110/2009 of 16 September (New Contributive Code); Law 119/2009 of 30 December; Decree Law 140-B/2010 of 30 December; Law 55-A/2010 of 31 December; Regulatory Decree 66/2011 of 4 February." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=690/1424159320&taxType=SSC+employers" "193" "Tax on real estate - Immovable property municipal tax" "Immovable property municipal tax" "IMI - Imposto municipal sobre imóveis" "PT-Portugal" "" "2015/01/01" "2003/12/01" "2015/02/17" "IMI Code, enacted by Decree Law 287/2003 of 12 November 2003, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July 1989, as amended; Regional Legislative Decree 2/99/A of 20 January 1999; Regional Legislative Decree 18/99/M of 28 June 1999; Law 2/2007 of 15 January 2007; Law 85/98, of 16 December 1998; Law 19/2003, of 20 June 2003; Law 64-B/2011 of 30 December; Law 82-D/2014, of 31 December; Law 82-B/2014, of 31 December." "Whole country." "taxType-10" "Central authority; Regional authority; Local authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=693/1424159320&taxType=Other+direct+tax" "194" "Excise duty - Tobacco products (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2015/01/01" "1993/07/05" "2015/02/17" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01)." " Territory of Poland..  " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=877/1424159285&taxType=Manufactured+tobacco" "195" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2015/01/01" "1993/07/05" "2015/02/17" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01)." "Territory of Poland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=875/1424159284&taxType=Alcoholic+beverages" "196" "VAT" "Goods and services tax" "Podatek od towarów i usług" "PL-Poland" "" "2015/01/01" "1993/07/05" "2015/02/17" "Act of 11 March 2004 on the goods and services tax (Journal of Laws of 2011 No. 177, item 1054 with further amendments). " "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=688/1424159284&taxType=VAT" "197" "Agricultural tax" "Agricultural tax" "Podatek rolny" "PL-Poland" "" "2015/01/01" "1985/01/01" "2015/02/17" "Act of 15 November 1984 on agricultural tax (consolidated tekst - Journal of Laws of 2013 item 1381, with subsequent amendments)." "Territory of Poland." "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2983/1424159284&taxType=Other+direct+tax" "198" "Corporate income tax" "Corporate income tax" "Podatek dochodowy od osób prawnych" "PL-Poland" "" "2015/01/01" "1992/01/01" "2015/02/17" "Act of 15 February 1992 on legal persons' income tax (Consolidated text: Journal of Laws of 2011, No. 74, item 397 with subsequent amendments)." "Territory of Poland." "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=450/1424159284&taxType=CIT" "199" "Excise duty - Energy products (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2015/01/01" "1993/07/05" "2015/02/17" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01)." "Territory of Poland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=876/1424159284&taxType=Energy+products+and+electricity" "200" "Tax on lotteries, gambling and betting" "Tax on lotteries, gambling and betting" "Podatek od gier" "PL-Poland" "" "2015/01/01" "1992/12/11" "2015/02/17" "Act of 19 November 2009 on gambling games (Journal of Laws of 2015, item 612)" "Territory of Poland" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=879/1424159284&taxType=Other+indirect+tax" "201" "Motor vehicles tax - Transport vehicles" "Transport vehicles tax (tax on means of transportation)" "Podatek od środków transportowych" "PL-Poland" "" "2015/01/01" "1991/01/01" "2015/02/17" "Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2014 No 95 item 849, with subsequent amendments)." "Territory of Poland." "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=458/1424159284&taxType=Other+direct+tax" "202" "Payments to the National Disabled Persons Rehabilitation Fund" "Payments to the National Disabled Persons Rehabilitation Fund" "Wpłaty na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych" "PL-Poland" "" "2015/01/01" "1991/07/01" "2015/02/17" "Act of 27th August, 1997 on the Vocational and Social Rehabilitation and Employment of Disabled Persons (consolidated text: Journal of Law of 2011, No 127, item 721 with subsequent amendments)." "Teritory of Poland." "taxType-11" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=878/1424159284&taxType=Other+indirect+tax" "203" "Personal income tax" "Personal income tax" "Podatek dochodowy od osób fizycznych" "PL-Poland" "" "2015/01/01" "1992/01/01" "2015/02/17" "Act of 26 July 1991 on personal income tax (consolidated text: Journal of Laws of 2012 item 361 with subsequent amendments).. Act of 20 November 1998 on lump-sum income tax (Journal of Laws, No. 144, item 930 with subsequent amendments) in force since 1999/01/01." "Territory of Poland." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Prizes and awards; Scholarships; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=459/1424159284&taxType=PIT" "204" "Social security contribution - Farmers" "Social security insurance for farmers" "Ubezpieczenie społeczne rolników" "PL-Poland" "" "2015/01/01" "1978/01/01" "2015/02/17" "The Law of 20 December 1990 on social insurance of farmers (consolidated text: Journal of Law of 2013 item 1403 with further amendments)." " Territory of Poland..  " "taxType-4" "Central authority; Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=796/1424159284&taxType=SSC+employees" "205" "Social security contribution - Health insurance" "Health insurance" "Ubezpieczenie zdrowotne" "PL-Poland" "" "2015/01/01" "1999/01/01" "2015/02/17" "The Law of 27 August 2004 on health care benefits financed by public funds (consolidated text: Journal of Law of 2008 No. 164 item 1027 with subsequent amendments)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=797/1424159284&taxType=SSC+employees" "206" "Social security contribution - Non-farmers (Employees)" "Social insurance (non-farmers)" "Ubezpieczenie społeczne (pozarolnicze)" "PL-Poland" "" "2015/01/01" "1883/01/01" "2015/02/17" "The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2015, item 121 with further amendments)." "Terytory of Poland " "taxType-4" "Central authority" "Central authority" "Central authority" "Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=794/1424159284&taxType=SSC+employees" "207" "Social security contribution - Non-farmers (Employers)" "Social insurance (non-farmers)" "Ubezpieczenie społeczne (pozarolnicze)" "PL-Poland" "" "2015/01/01" "1883/01/01" "2015/02/17" "The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2015, item 121 with further amendments)." "Territory of Poland" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=795/1424159284&taxType=SSC+employers" "208" "Stamp duty" "Stamp duty" "Opłata skarbowa" "PL-Poland" "" "2015/01/01" "1947/05/01" "2015/02/17" "Act of 16 November 2006 on stamp duty (Journal of Laws of 2014 item 1628, with subsequent amendments)." "Territory of Poland." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=460/1424159284&taxType=Other+direct+tax" "209" "Tax on civil law transactions" "Tax on civil law transactions" "Podatek od czynności cywilnoprawnych" "PL-Poland" "" "2015/01/01" "2001/01/01" "2015/02/17" "Act of 9 September 2000 on tax on civil law transactions (Journal of Laws of 2010, No 101 item  649, with subsequent amendments)." "Territory of Poland." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=687/1424159284&taxType=Other+direct+tax" "210" "Tax on real estate" "Real estate tax (Real property tax)" "Podatek od nieruchomości" "PL-Poland" "" "2015/01/01" "1986/01/01" "2015/02/17" "Act of 12 January 1991 on local taxes and charges (consolidated text - Journal of Laws of 2014 item 849, with subsequent amendments." " Territory of Poland. " "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=461/1424159284&taxType=Other+direct+tax" "211" "Excise duty on raw tobacco" "Excise duty on raw tobacco" "Podatek akcyzowy od suszu tytoniowego" "PL-Poland" "" "2015/01/01" "2013/01/01" "2015/02/17" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01)." "Territory of Poland." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2941/1424159284&taxType=Other+indirect+tax" "212" "Excise duty - Cars" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2015/01/01" "1993/07/05" "2015/02/17" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2014, item 752 with further amendments) (in force since 2009/03/01)." " Territory of Poland..  " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=452/1424159284&taxType=Other+indirect+tax" "213" "Tax on groundwater" "Tax on groundwater" "Grondwaterbelasting" "NL-Netherlands" "2012/01/01" "2015/01/01" "1995/01/01" "2015/02/17" "Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of January 1, 2008 (Stb. 1)." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=684/1424159279&taxType=Other+indirect+tax" "214" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise on alcoholic beverages" "Accijns op alcoholhoudende dranken" "NL-Netherlands" "" "2015/01/01" "1991/10/31" "2015/02/17" "Law on Excise Duty of 31 October 1991 (Stb. 561)" "The Netherlands." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=872/1424159279&taxType=Alcoholic+beverages" "215" "Motor vehicles tax - Registration tax on passenger cars and motor bicycles" "Registration tax on passenger cars and motor bicycles (BPM)" "Belasting van personenautos en motorrijwielen - BPM" "NL-Netherlands" "" "2015/01/01" "1992/01/01" "2015/02/17" "Law on the Tax on Passenger Cars and Motor Bicycles, 1992 (Stb. 709)." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=443/1424159279&taxType=Other+indirect+tax" "216" "Tax on legal transactions (Real estate and Insurance tax)" "Tax on legal transactions" "Belastingen van rechtsverkeer" "NL-Netherlands" "" "2015/01/01" "1970/12/24" "2015/02/17" "Law governing the tax on legal transactions of 24 December 1970 (Stb. 1970, 611), as last amended by the Law of 17 December 2014 (Stb. 578).. Under this law, the two following taxes are levied: (1) tax on transfers of real estate and (2) tax on insurances." " (1) Real estate transfer tax: transfer of real estate situated in the Netherlands (2) Insurance tax: insurances of which the risk is situated in the Netherlands " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=791/1424159279&taxType=Other+indirect+tax" "217" "VAT" "Turnover tax - Value-added tax" "Omzetbelasting - Belasting over de toegevoegde waarde)" "NL-Netherlands" "" "2015/01/01" "1968/01/01" "2015/02/17" "Law on Turnover Tax, 1968 (Stb. 329), as last amended by the Law of 1 november 2012 (Stb. 544)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=448/1424159279&taxType=VAT" "218" "Waste tax" "Waste tax" "Afvalstoffenbelasting" "NL-Netherlands" "" "2015/01/01" "2014/04/01" "2015/02/17" "Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of December 17, 2014 (Stb. 578)..  . This tax was abolished on January 1, 2012, and was reintroduced per April 1, 2014." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=874/1424159279&taxType=Other+indirect+tax" "219" "Capital tax - Inheritance tax" "Inheritance and gift tax" "Schenk- en erfbelasting" "NL-Netherlands" "" "2015/01/01" "1956/06/28" "2015/02/17" "Law governing the tax on the right of succession, gifts and transfers, 28 June 1956, (Stb. 362) as last amended by the Law of 2 June 2014 (Stb. 196)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=790/1424159279&taxType=Other+direct+tax" "220" "Corporate income tax" "Corporation tax" "Vennootschapsbelasting" "NL-Netherlands" "" "2015/01/01" "1969/01/01" "2015/02/17" "Corporation Tax Law 1969 (Stb. 445)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=436/1424159279&taxType=CIT" "221" "Excise duty - Energy products (EU harmonised)" "Excise duty on mineral oils, Energy tax, Tax on coal" "Accijns van minerale oliën, Energiebelasting, Kolenbelasting" "NL-Netherlands" "" "2015/01/01" "1991/10/31" "2015/02/17" "Excise duty on mineral oils (in force since 1991/10/31):. Law on Excise Duty of 31 October 1991 (Stb. 561) . Energy tax (in force since 1996/01/01) and Tax on coal (in force since 1995/01/01):. Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) " "The Netherlands." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=873/1424159279&taxType=Energy+products+and+electricity" "222" "Capital tax - Dividend tax" "Dividend tax" "Dividendbelasting" "NL-Netherlands" "" "2015/01/01" "1966/01/01" "2015/02/17" "Dividend Tax Law, 1965 (Stb. 621) as last amended by the Law of December 23th 2009, (Stb. 609, 610 en 611)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=435/1424159279&taxType=Other+direct+tax" "223" "Excise duty - Tobacco products (EU harmonised)" "Duty on tobacco" "Tabaksaccijns" "NL-Netherlands" "" "2015/01/01" "1991/10/31" "2015/02/17" "Law on Excise Duty of 31 October 1991 (Stb. 561)" "The Netherlands." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=441/1424159279&taxType=Manufactured+tobacco" "224" "Tax on tap-water" "Tax on tap-water" "Leidingwaterbelasting" "NL-Netherlands" "" "2015/01/01" "1994/01/01" "2015/02/17" "Law on environmental taxes (Wet belastingen op Milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by Belastingplan 2015 ,  wet van 29 december 2014, Stb. 2014 nr. 578." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=685/1424159279&taxType=Other+indirect+tax" "225" "Motor vehicles tax - Tax on heavy motor vehicles" "Road tax on heavy motor vehicles" "Belasting zware motorrijtuigen" "NL-Netherlands" "" "2015/01/01" "1995/11/29" "2015/02/17" "Law governing tax on heavy goods vehicles of 29 November 1995 (Stb. 563), as last amended by the Law of December 2009 (Stb. 609)." "The Netherlands." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=682/1424159279&taxType=Other+direct+tax" "226" "Motor vehicles tax" "Motor vehicles tax" "Motorrijtuigenbelasting (MRB)" "NL-Netherlands" "" "2015/01/01" "1995/01/04" "2015/02/17" "Motor vehicle tax (MRB) 1994, (Stb. 1994, 17)." "The Netherlands." "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=444/1424159279&taxType=Other+indirect+tax" "227" "Tax on banks" "Tax on banks" "Bankenbelasting" "NL-Netherlands" "" "2015/01/01" "2012/10/01" "2015/02/17" "Law of 12 July 2012 to introduce a tax on banks." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2781/1424159279&taxType=Other+indirect+tax" "228" "Tax on lotteries, gambling and betting - Tax on games of chance" "Tax on games of chance" "Kansspelbelasting" "NL-Netherlands" "" "2015/01/01" "1961/09/14" "2015/02/17" "Law governing the tax on games on chance, 14 September 1961 (Stb. 313) as last amended by the Law of 15 December 2007 (Stb. 563)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=447/1424159279&taxType=Other+direct+tax" "229" "Personal income tax" "Personal income tax" "Inkomstenbelasting" "NL-Netherlands" "" "2015/01/01" "2001/01/01" "2015/02/17" " . Income Tax Law, 2001 (Stb. 2001,1), Wage Tax Law 1964 (Stb. 1964, 514)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=446/1424159279&taxType=PIT" "230" "Tax on lotteries, gambling and betting - Gaming act (Casino)" "Gaming act" "Att Dwar Il-Loghob" "MT-Malta" "" "2015/01/01" "1998/04/30" "2015/02/17" "LOTTERIES AND OTHER GAMES ACT (Chapter 438),ACT XXIV of 2001, as amended by Act III of 2004." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=431/1424159273&taxType=Other+indirect+tax" "231" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise Duty Act - Alcohol" "Dazju tas-Sisa (fuq ix-Xorb Alkaholiku)" "MT-Malta" "" "2015/01/01" "1995/01/01" "2015/02/17" "Excise Duty Act - Chapter 382 (Second Schedule)" "Malta" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=869/1424159273&taxType=Alcoholic+beverages" "232" "Excise duty - Mobile telephony" "Mobile telephony excise duty" "Dazju tas-Sisa fuq Telefonija Cellulari" "MT-Malta" "" "2015/01/01" "2005/01/01" "2015/02/17" "Excise Duty Act - Chapter 382." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=678/1424159273&taxType=Other+indirect+tax" "233" "Motor vehicles tax - Annual circulation tax" "Annual circulation tax" "Licenzja ta’ Cirkolazzjoni" "MT-Malta" "" "2015/01/01" "1950/01/01" "2015/02/17" "Motor Vehicle Registration and Licensing Act (Cap 368)." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=425/1424159273&taxType=Other+indirect+tax" "234" "Motor vehicles tax - Motor vehicle registration tax" "Motor vehicle registration tax" "Taxxa tar-Registrazzjoni fuq il-Vetturi" "MT-Malta" "" "2015/01/01" "1994/01/01" "2015/02/17" "Motor Vehicles Registration and Licensing Act (Cap 368)" "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1901/1424159273&taxType=Other+indirect+tax" "235" "Personal income tax" "Income Tax" "Income Tax" "MT-Malta" "" "2015/01/01" "1948/01/01" "2015/02/17" "Income Tax Act (Cap 123), Income Tax Management Act (Cap 372), plus subsidiary legislation." "Malta." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=427/1424159273&taxType=PIT" "236" "Social security contribution (Employees)" "Social security contribution - Employees" "Bolla" "MT-Malta" "" "2015/01/01" "1956/05/07" "2015/02/17" "Chapter 318 of the Laws of Malta - Social Security Act." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=428/1424159273&taxType=SSC+employees" "237" "Social security contribution (Self-employed / Self-occupied)" "Social Security Contributions - Self-employed/Self-occupied" "Bolla" "MT-Malta" "" "2015/01/01" "1956/05/07" "2015/02/17" "Chapter 318 of the Laws of Malta - Social Security Act." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=681/1424159273&taxType=SSC+employees" "238" "Tax on lotteries, gambling and betting - Lotteries and other games act (National lottery)" "Lotteries and other games act" "Att Dwar Lotteriji u Loghob Iehor" "MT-Malta" "" "2015/01/01" "2002/09/02" "2015/02/17" "LOTTERIES AND OTHER GAMES ACT (Chapter 438),ACT XXIV of 2001, as amended by Act III of 2004." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=432/1424159273&taxType=Other+indirect+tax" "239" "Tax on lotteries, gambling and betting - Lotteries and other games act (Remote games)" "Lotteries and other games act" "Att Dwar Lotteriji u Loghob Iehor" "MT-Malta" "" "2015/01/01" "2002/09/02" "2015/02/17" "LOTTERIES AND OTHER GAMES ACT (Chapter 400), ACT X of 1998, as amended by Acts XXIV of 2001 and III of 2004." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=433/1424159273&taxType=Other+indirect+tax" "240" "VAT" "Value added tax" "Taxxa fuq il-Valur Miżjud" "MT-Malta" "" "2015/01/01" "1999/01/01" "2015/02/17" "Act XXIII of 1998 (Value Added Tax Act) as amended by subsequent acts and legal notices." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=434/1424159273&taxType=VAT" "241" "Social security contribution (Employers)" "Social security contribution - Employers" "Bolla" "MT-Malta" "" "2015/01/01" "1956/05/07" "2015/02/17" "Chapter 318 of the Laws of Malta - Social Security Act." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=429/1424159273&taxType=SSC+employers" "242" "Excise duty - Tobacco products (EU harmonised)" "Excise Duty Act (Cigarettes and Tobacco)" "Dazju tas-Sisa (fuq it-Tabakk)" "MT-Malta" "" "2015/01/01" "1995/01/01" "2015/02/17" "Excise Duty Act - Chapter 382 (Third Schedule)" "Malta" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=871/1424159273&taxType=Manufactured+tobacco" "243" "Corporate income tax" "Income Tax" "Income Tax" "MT-Malta" "" "2015/01/01" "1948/01/01" "2015/02/17" "Income Tax Act (Cap 123) . Income Tax Management Act (Cap 372) . plus subsidiary legislation " "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=420/1424159273&taxType=CIT" "244" "Fees for rights of use and rights of way" "Fees for rights of use and rights of way" "Fees for rights of use and rights of way" "MT-Malta" "" "2015/01/01" "2004/09/14" "2015/02/17" "Rights of use: The Electronic Communications Networks and Services (General) Regulations were published on the 14th September 2004, and amended by Legal Notices 412 of 2004 and Legal Notice 345 of 2005.. Rights of way: Right of Way Utilities and Services Regulations - Legal Notice 94 of 2005" "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=680/1424159273&taxType=Other+indirect+tax" "245" "Duty on documents and transfers - Immovables" "Duty on documents and transfers - Immovables" "Taxxa fuq Dokumenti u Trasferimenti - Immobli" "MT-Malta" "" "2015/01/01" "1992/11/25" "2015/02/17" "Duty on Documents and Transfers Act, Chapter 364." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=671/1424159273&taxType=Other+indirect+tax" "246" "Duty on documents and transfers - Insurance policy" "Duty on documents and transfers - Insurance policy" "Taxxa fuq Dokumenti u Transferimenti - Polza ta l-Assigurazzjoni" "MT-Malta" "" "2015/01/01" "1992/11/25" "2015/02/17" "Duty on Documents and Transfers Act, Chapter 364." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=672/1424159273&taxType=Other+indirect+tax" "247" "Duty on documents and transfers - Property transfers" "Duty on documents and transfers - Property transfers" "Taxxa fuq Dokumenti u Trasferimenti - Trasferiment ta Propjeta" "MT-Malta" "" "2015/01/01" "1992/11/25" "2015/02/17" "Duty on Documents and Transfers Act, Chapter 364. Income Tax Act, Chapter 123." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=673/1424159273&taxType=Other+indirect+tax" "248" "ECO Contribution" "ECO Contribution act" "Att dwar l-Eko-Kontribuzzjoni" "MT-Malta" "" "2015/01/01" "2004/09/01" "2015/02/17" "Act XII of 2004 (Chapter 473 of the Laws of Malta) as amended by subsequent acts and legal notices." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=421/1424159273&taxType=Other+indirect+tax" "249" "Excise duty - Energy products (EU harmonised)" "Excise Duty Act (Energy Products)" "Dazju tas-Sisa (fuq l-Energija)" "MT-Malta" "" "2015/01/01" "1995/01/01" "2015/02/17" "Bunkering (Fuels) Tax Act - Chapter 381. Excise Duty Act - Chapter 382 (Fourth Schedule)" "Malta" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=870/1424159273&taxType=Energy+products+and+electricity" "250" "Social security contribution (Employees)" "Social security contributions - Employees contributions" "Contributions sociales" "LU-Luxembourg" "" "2015/01/01" "2011/01/01" "2015/02/17" "" "Grand Duchy of Luxembourg." "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2521/1424159255&taxType=SSC+employees" "251" "Social security contribution (Employers)" "Social security contributions - Employers contributions" "Contributions sociales" "LU-Luxembourg" "" "2015/01/01" "2011/01/01" "2015/02/17" "" "Grand Duchy of Luxembourg." "taxType-5" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2541/1424159255&taxType=SSC+employers" "252" "Social security contribution (Self- and Non-employed)" "Social security contributions - Self- and Non-employed" "Contributions sociales" "LU-Luxembourg" "" "2015/01/01" "2011/01/01" "2015/02/17" "" "Grand Duchy of Luxembourg." "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2561/1424159255&taxType=SSC+employees" "253" "Corporate income tax" "Corporation tax" "Impôt sur le revenu des collectivités" "LU-Luxembourg" "" "2015/01/01" "1967/12/04" "2015/02/17" "Law of 4 December 1967 on income tax, Title II, Articles 158-174 (Mémorial A, 1967, pp. 1276-1281), as amended by successive laws and implementing regulations, the most recent of which are:. Law of 23 December 1997 amending income tax and other provisions (Mémorial A, 1997, p. 3332);. Law of 8 June 1999 introducing pension funds (Mémorial A, 1999, p. 1476);. Law of 8 August 2000 (Mémorial A, 2000, p. 2217);. Law of 15 December 2000 (Mémorial A, 2000, p. 2969);. Law of 21 December 2001 (Mémorial A, 2001, p. 3324);. Law of 22 March 2004 (Mémorial A, 2004, p. 720);. Law of 15 June 2004 (Mémorial A, 2004, p. 1568);. Law of 9 July 2004 (Mémorial A, 2004, p. 1878);. Law of 13 July 2005(Mémorial A, 2005, p. 1860);. Law of 17 November 2006 (Mémorial A, 2006, p. 3476).. Law of 19 December 2008 (Mémorial A, 2008, p.2627). Law of 21 December 2012 (Mémorial A, 2012, p. 2830)" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=394/1424159255&taxType=CIT" "254" "VAT" "Value-added tax" "Taxe sur la valeur ajoutée" "LU-Luxembourg" "" "2015/01/01" "1970/01/01" "2015/02/17" "Law of 12 February 1979 on value-added tax (Mémorial A 1979, p. 451) as subsequently amended; various Grand Ducal Regulations and administrative circulars." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=404/1424159255&taxType=VAT" "255" "Personal income tax" "Personal income tax" "Impôt sur le revenu des personnes physiques" "LU-Luxembourg" "" "2015/01/01" "1967/12/04" "2015/02/17" "Law of 4 December 1967 on income tax, Title 1, Articles 1-157ter (Mémorial A, 1967, pp. 1228-1275), as amended by successive laws and implementing regulations, the most recent of which are:. Law of 23 December 1997 amending income tax and other provisions (Mémorial A, 1997, p. 3328);. Law of 19 June 1998 introducing dependency insurance (Mémorial A, 1998, p. 710);. Budget Law of 21 December 1998 (Mémorial A, 1998, p. 2723);. Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A, 1999, p. 190);. Law of 8 June 1999 implementing a complementary pension scheme (Mémorial A, 1999, p. 1644);. Law of 8 June 1999 introducing pension funds (Mémorial A, 1999, p. 1476);. Budget Law of 24 December 1999 (Mémorial A, 1999, p. 2675);. Law of 22 December 2000 (Mémorial A, 2000, p. 3021);. Law of 15 January 2001(Mémorial A, 2001, p. 698);. Law of 1 August 2001 (Mémorial A, 2001, p. 2440);. Law of 21 December 2001 (Mémorial A, 2001, p. 3308);. Law of 21 December 2001 (Mémorial A, 2001, p. 3312);. Law of 30 July 2002 (Mémorial A, 2002, p. 1718);. Budget Law of 20 December 2002 (Mémorial A, 2002, p. 3235);. Budget Law of 19 December 2003 (Mémorial A, 2003, p. 3685);. Law of 22 March 2004 (Mémorial A, 2004, p. 719);. Law of 15 June 2004 (Mémorial A, 2004, p. 1568);. Law of 9 July 2004 (Mémorial A, 2004, p. 1878);. Law of 9 July 2004 (Mémorial A, 2004, p. 2020);. Budget Law of 21 December 2004 (Mémorial A, 2004, p. 2983);. Law of 21 June 2005(Mémorial A, 2005, p. 1540);. Law of 21 June 2005 (Mémorial A, 2005, p. 1547);. Budget Law of 23 December 2005 (Mémorial A, 2005, p. 3387);. Law of 23 December 2005 (Mémorial A, 2005, p. 3370);. Law of 17 November 2006 (Mémorial A, 2006, p. 3448);. Budget Law of 22 December 2006 (Mémorial A, 2006, p. 4315);. Law of 22 December 2006 (Mémorial A, 2006, p. 4710);. Law of 21 December 2007 (Mémorial A, 2007, p. 3947);. Law of 19 December 2008 (Mémorial A, 2008, p. 2622);. Law of 18 December 2009 (Mémorial A, 2009, p. 5109);. Law of 17 December 2010 (Mémorial A, 2010, p. 4094);. Budget Law of 16 December 2011 (Mémorial A, 2011, p. 4365);. Law of 21 December 2012 (Mémorial A, 2012, p. 3830);. Law of 19 December 2014 (Mémorial A, 2014, p. 4843)." "Grand Duchy of Luxembourg." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Inheritance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=402/1424159255&taxType=PIT" "256" "Personal income tax - Fixed by assessment" "Personal income tax fixed by assessment" "Impôt sur le revenu des personnes physiques prélevé par voie d'assiette (Special method of collection of personal income tax)" "LU-Luxembourg" "" "2015/01/01" "1967/12/04" "2015/02/17" "Law of 4 December 1967 on income tax, Title I, Articles 1-157 (Mémorial A, 1967, pp. 1228-1275), as amended by successive laws and implementing regulations, most recent of which are:. Law of 21 December 2001 (Mémorial A, 2001, p. 3320);. Law of 21 December 2007 (Mémorial A, 2007, p. 3320);. Law of 19 December 2008 (Mémorial A, 2008, p. 2624);. Law of 21 December 2012 (Mémorial A, 2012, p. 3830)" "Grand Duchy of Luxembourg." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=665/1424159255&taxType=PIT" "257" "Personal income tax - Withholding tax on income from capital" "Withholding tax on income from capital" "Retenue d'impôt sur les revenus de capitaux (Special method of collection of personal income tax)" "LU-Luxembourg" "" "2015/01/01" "1967/12/04" "2015/02/17" "Law of 4 December 1967 on income tax, Title I, Articles 146-151 (Mémorial A, 1967, pp. 1271-1273), as amended by successive laws and implementing regulations, the most recent of which are:. Law of 22 December 1993 designed to revive investment in the interests of economic development (Mémorial A, 1993, p. 2020);. Law of 23 December 1997 (Mémorial A, 1997, p. 3330);. Law of 21 December 2001 (Mémorial A, 2001, p. 3312);. Budget Law of 20 December 2002 (Mémorial A, 2002, p. 3235);. Law of 15 June 2004 (Mémorial A, 2004, p. 1568);. Law of 21 June 2005 (Mémorial A, 2005, p. 1547);. Budget Law of 22 December 2006 (Mémorial A, 2006, p. 4315)." "Grand Duchy of Luxembourg." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=400/1424159255&taxType=PIT" "258" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco" "Accises sur les tabacs manufacturés" "LU-Luxembourg" "" "2015/01/01" "1947/12/31" "2015/02/17" "Common excise duty: Ministerial Decree of 31 December 1947 publishing the Law of 31 December 1947 on the tax system for tobacco (Mémorial A 1948, p. 82).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 107 of 31 December 1992, p. 3183).. Ministerial Regulation of 4 January 1994 publishing Belgian Royal Decree of 21 December 1993 amending Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 2 of 15 January 1995, p. 10).. Ministerial Regulation of 4 January 1994 publishing Belgian Ministerial Decree of 30 December 1992 on the tax system for manufactured tobacco (Mémorial A of 15 January 1995, p. 11).. Ministerial Regulation of 31 August 1994 publishing Belgian Ministerial Decree of 1 August 1994 on the tax system for manufactured tobacco (Mémorial A No 84 of 23 September 1994, p. 1553).. Ministerial Regulation of 30 January 1995 publishing Belgian Ministerial Decree of 27 December 1994 on the tax system for manufactured tobacco (Mémorial A No 13 of 22 February 1995, p. 630).. Ministerial Regulation of 20 April 1995 publishing Belgian Ministerial Decree of 10 April 1995 on the tax system for manufactured tobacco (Mémorial A No 33 of 28 April 1995, p. 939).. Ministerial Regulation of 8 December 1995 publishing Belgian Royal Decree of 6 November 1995 amending the Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 97 of 22 December 1995, p. 2297).. Ministerial Regulation of 27 December 1995 publishing Belgian Ministerial Decree of 21 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2570).. Ministerial Decree of 27 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2588).. Ministerial Regulation of 24 May 1996 publishing Belgian Ministerial Decree of 26 April 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 24 May 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 16 August 1996 publishing Belgian Ministerial Decree of 30 July 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1879).. Ministerial Regulation of 16 August 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1880).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 25 September 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2194).. Ministerial Regulation of 18 October 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2196).. Ministerial Regulation of 17 January 1997 publishing Belgian Ministerial Decree of 2 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 28).. Ministerial Decree of 17 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 34).. Ministerial Regulation of 16 May 1997 publishing Belgian Ministerial Decree of 23 April 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1446).. Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1708).. Ministerial Regulation of 2 August 1997 publishing Belgian Ministerial Decree of 31 July 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1713).. Ministerial Regulation of 23 December 1997 publishing Belgian Ministerial Decree of 30 October 1997 on the tax system for manufactured tobacco (Mémorial A No 101 of 27 December 1997, p. 3290).. Ministerial Regulation of 30 April 1998 publishing Belgian Ministerial Decree of 17 February 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 498).. Ministerial Regulation of 10 September 1998 on the tax system for manufactured tobacco (Mémorial A No 79 of 22 September 1998, p. 1574).. Ministerial Regulation of 13 January 2015 on the tax system for manufactured tobacco (Mémorial A No 8 of 16 January 2015, p. 56)..  . Autonomous excise duty: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 6 (Mémorial A No 89 of 20 December 1996, p. 2516).. Grand Ducal Regulation of 1 October 1995 on the tax system for manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 1 October 1995 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 16 May 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1450).. Grand Ducal Regulation of 2 August 1997 fixing the autonomous excise duty on manufactured tobacco (Mémorial A-56 of 11 August 1997, p. 1713).. Ministerial Regulation of 2 August 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1714). Ministerial Regulation of 30 April 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 503).. Ministerial regulation of 24 July 1998 publishing Belgian Royal Decree of 19 June 1998 on the tax system for manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1346).. Grand-Ducal regulation of 3 August 1998 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1357).. Law of 21 December 1998 on the budget of public receipts and expenditure for the 1999 fiscal year - Article 8 (Mémorial A No 109 of 23 December 1997 p . 2721).. Ministerial regulation of 5 July 1999 publishing Belgian Law of 4 May 1999 fixing excise matters (Mémorial A No 115 of 17 August 1999 p. 2074).. Law of 24 December 1999 on the budget of public receipts and expenditure for the 2000 fiscal year - Article 10 (Mémorial A No 148 of 27 December 1999 p. 2673).. Grand-Ducal Regulation of 24 February 2000 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 19 of 10 March 2000 p. 581).. Ministerial Regulation of 6 June 2000 publishing Belgian Royal Decree of 26 April 2000 changing the Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 47 of 19 June 2000 p. 1086).. Law of 22 December 2000 on the budget of public receipts and expenditure for the 2001 fiscal year - Article 8 (Mémorial A No 140 of 27 December 2000 p. 3021).. Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 6 (Mémorial A No 148 of 27 December 2001 p. 2997).. Grand-Ducal Regulation of 21 December 2001 fixing the autonomous excise duty in accordance to the introduction of the euro on the 1 January 2002 (Mémorial A No 158 of 28 December 2001 p. 3341).. Law of 20 December 2002 on the budget of public receipts and expenditure for the 2003 fiscal year - Article 9 (Mémorial A No 143 of 23 December 2002 p. 3225).. Grand-Ducal Regulation of 8 January 2003 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 6 of 21 January 2003 p . 86).. Law of 19 December 2003 on the budget of public receipts and expenditure for the 2004 fiscal year - Article 7 (Mémorial A No 184 of 31 December 2003 p. 3685).. Grand-Ducal Regulation of 31 March 2004 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 52 of 1 April 2004 p. 835).. Law of 21 December 2004 on the budget of public receipts and expenditure for the 2005 fiscal year - Article 9 (Mémorial A No 204 of 28 December 2004 p . 2981).. Law of 23 December 2005 on the budget of public receipts and expenditure for the 2006 fiscal year - Article 11 (Mémorial A No 217 of 29 December 2005 p. 3385).. Grand-Ducal Regulation of 23 December 2005 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 222 of 30 December 2005 p . 3734).. Law of 22 December 2006 on the budget of public receipts and expenditure for the 2007 fiscal year - Article 12 (Mémorial A No 236 of 29 December 2006 p. 4313).. Grand-Ducal Regulation of 22 December 2006 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 244 of 29 December 2006 p . 4880).. Grand-Ducal Regulation of 19 December 2008 fixing the autonomous excise duty on maufactured tobacco (Mémorial A No 221 of 31 December 2008 p. 3291).. Law of 18 December 2009 on the budget of public receipts and expenditure for the 2010 fiscal year - Article 15 (Mémorial A No 254 of 18 December 2009 p. 5115).. Grand-Ducal Regulation of 18 December 2009 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 256 of 28 December 2009 p. 5445).. Law of 17 December 2010 fixing the autonomous excise duty on energy products, electricity, manufactured tobacco, alcohol and alcoholic beverages. (Mémorial A N° 228 of 21 December 2010). Grand-Ducal Regulation of 25 January 2011 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 15 of 27 January 2011). Grand-Ducal Regulation of 24 January 2012 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 13 of 30 January 2012). Grand Ducal Regulation of 07 August 2012 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 165 of 13 August 2012). Grand Ducal Regulation of 23 december 2013 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 228 of 27 December 2013). Grand Ducal Regulation of 13 January 2015 modifying the Grand Ducal Regulation of 23 December 2013, fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 8 of 16 January 2015)" "Grand-Duchy of Luxembourg." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2501/1424159255&taxType=Manufactured+tobacco" "259" "Personal income tax - Withholding tax on wages and salaries" "Withholding tax on wages and salaries" "Retenue d'impôt sur les traitements et salaires (Special method of collection of personal income tax)" "LU-Luxembourg" "" "2015/01/01" "1967/12/04" "2015/02/17" "Law of 4 December 1967 on income tax, Title I, Articles 136-145 (Mémorial A, 1967, pp. 1268-1270), as amended by successive laws and implementing regulations, most recent of which are:. Law of 19 June 1998 introducing dependency insurance (Mémorial A, 1998, p. 710);. Law of 21 December 2001 (Mémorial A, 2001, p. 3320); . Law of 21 December 2007 (…) on the introduction of the law on the fiscal allowance for children (Mémorial A N°234 of 27 December 2007, p. 3947);. Law of 19 December 2008 (Mémorial A N° 198 of 23 December 2008, p. 2624);. Law of 21 December 2012 (Mémorial A N° 270 2012, p. 3830);. Law of 19 December 2014 (Mémorial A N° 255 2014, p. 4843)." "Grand Duchy of Luxembourg." "taxType-3" "Central authority" "Central authority" "Central authority; Local authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=401/1424159255&taxType=PIT" "260" "Withholding tax on savings (for other EU nationals)" "Withholding tax on savings" "Retenue à la source sur les revenus sous forme de paiement d'intérêts (non-résidents provenant d'un autre Etat membre de l'UE)" "LU-Luxembourg" "" "2015/01/01" "2005/06/21" "2015/02/17" "Law of 21 June 2005 transposing into Luxembourg Law the directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (Mémorial A, N°86, 22 June 2005, page 1540)." "Luxembourg." "taxType-10" "" "" "" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=787/1424159254&taxType=Other+direct+tax" "261" "Withholding tax on savings (national)" "Withholdings tax on interest payments (for fiscal residents)" "Retenue à la source libératoire sur certains intérêts produits par l'épargne mobilière" "LU-Luxembourg" "" "2015/01/01" "2005/12/23" "2015/02/17" "Law of 23 December 2005 on . 1.the Introduction of an automatic Withholding Tax on certain interest payments generated by savings in transferable assets; . 2.the abolishment of wealth tax for individuals; . 3.the change of certain provisions of the modified Law of 4 December 1967 concerning Personal Income Tax. (Mémorial A, N°215, p. 3265 of 28 December 2005).. . Law of 17 July 2008 modifying the Law of 23 December 2005 (see above), (Mémorial A N° 107, p. 1510 of 25 July 2008)." "Luxembourg." "taxType-10" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=788/1424159254&taxType=Other+direct+tax" "262" "Capital tax - Wealth tax" "Wealth tax" "Impôt sur la fortune" "LU-Luxembourg" "" "2015/01/01" "1934/10/16" "2015/02/17" "Wealth Tax Law of 16 October 1934; Regulation of 31 October 1939 amending the Wealth Tax Law;. Regulation implementing the Wealth Tax Law of 2 February 1935;. Ministerial Regulation of 16 April 1969;. Laws of 23 December 1975 amending certain provisions of the wealth tax (Mémorial A, 1975, p. 2167), of 31 July 1982 (Mémorial A, 1982, p. 1474) and of 14 June 1983 (Mémorial A, 1983, p. 1073);. Law of 6 December 1990 reforming certain provisions concerning direct and indirect taxation (Mémorial A, 1990, p. 1013);. Law of 21 December 2001 (Mémorial A, 2001, p. 3312);. Law of 22 March 2004 (Mémorial A, 2004, p. 720);. Law of 15 June 2004 (Mémorial A, 2004, p. 1568);. Law of 23 December 2005 (Mémorial A, 2005, p. 3366)." "Grand Duchy of Luxembourg." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=392/1424159254&taxType=Other+direct+tax" "263" "Registration taxes" "Registration taxes" "Droits d´enregistrement" "LU-Luxembourg" "" "2015/01/01" "1913/12/23" "2015/02/17" "Loi organique de l'enregistrement du 22 frimaire an VII;. Laws of 23 December 1913 and 7 August 1920 on registration;. Law of 18 September 1933; Grand Ducal Decree of 12 May 1945 fixing certain duties and taxes;. Laws of 18 January 1948 and 13 July 1949;. Law of 13 June 1984 amending certain legislative provisions;. Law of 23 December 1994 on the budget of public receipts and expenditure for the 1995 fiscal year;. Law of 24 December 1996 amending certain legislative provisions regarding direct and indirect taxes (leasing of immobile property);. Law of 30 July 2002 regarding certain fiscal measures to induce the supply of building land and dwellings;. Law of 19 December 2008 on the revision of certain company acts in the field of registration, transposing directive 2008/7/CE of the Council of 12 February 2008 concerning indirect taxes on the raisng of capital (…).. Law of 17 October 2010 regarding mutual funds;. Various other laws and Grand Ducal Decrees." "Grand-Duchy of Luxembourg." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=403/1424159254&taxType=Other+indirect+tax" "264" "Insurance tax" "Insurance tax" "Impôt sur les assurances" "LU-Luxembourg" "" "2015/01/01" "1944/10/26" "2015/02/17" "Law on insurance tax of 9 July 1937 (RGBI I, p. 793);. Provisions implementing the law on insurance tax of 13 July 1937 (RGBI I, p. 797);. Grand Ducal Regulation of 26 October 1944 (Mémorial 1944, p. 80);. Grand Ducal Regulation of 23 July 1945 (Mémorial 1945, p. 422);. Law of 6 December 1990 reforming certain provisions concerning direct and indirect taxation (Articles 10 and 15);. Law of 8 December 1994 amending and supplementing, inter alia, the amended law of 9 July 1937 on insurance tax;. Law of 19 December 2008 amending certain provisions regarding indirect taxation (art. 10)." "Grand-Duchy of Luxembourg." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=398/1424159254&taxType=Other+indirect+tax" "265" "Motor vehicles tax - Tax on motor vehicles" "Tax on motor vehicles" "Taxe sur les véhicules routiers" "LU-Luxembourg" "" "2015/01/01" "1935/03/23" "2015/02/17" "" "Grand-Duchy of Luxembourg." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2502/1424159254&taxType=Other+indirect+tax" "266" "Capital tax - Inheritance tax" "Inheritance tax" "Droits de succession" "LU-Luxembourg" "" "2015/01/01" "1817/12/27" "2015/02/17" "Law of 27 December 1817 on estate duty;. Laws of 18 August 1916, 7 August 1920 and 31 January 1921 increasing the estate duties;. Amending Law of 16 June 1950;. Law of 13 May 1964;. Law of 13 June 1984 amending certain legislative provisions;. Law of 9 July 2004 amending certain legal provisions; various other Grand Ducal laws and regulations.. Law of 18 december 2009 on inheritance tax and death related transfer tax.. Various other laws and Grand Ducal Decrees." "Grand-Duchy of Luxembourg." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=391/1424159254&taxType=Other+direct+tax" "267" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise tax for alcoholic beverages" "Akcizai už etilo alkoholį ir alkoholinius gėrimus" "LT-Lithuania" "" "2015/01/01" "1994/05/01" "2015/02/17" "The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty) No I-429 adopted by Parliament of Republic of Lithuania on 1994/04/12 was valid from 1994/05/01 to 2002/06/30. A new edition with fundamental changes on Law on Excise Duty No IX-569 was adopted on 2001/10/30 and entered into force on 2002/07/01. In accordance with the harmonization process of Lithuanian legislation with EU legislation another new edition of the Law on Excise Duty No IX-1987 was adopted on 2004/01/29 and came into force on 2004/05/01. In order to implement the provisions of the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC a new edition of  the Law on Excise Duty No XI-722 was adopted on 2010-04-01." "All the territory of the Republic of Lithuania." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=376/1424159250&taxType=Alcoholic+beverages" "268" "Excise duty - Tobacco products (EU harmonised)" "Excise tax" "Akcizai" "LT-Lithuania" "" "2015/01/01" "1994/05/01" "2015/02/17" "The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty) No I-429 adopted by Parliament of Republic of Lithuania on 1994/04/12 was valid from 1994/05/01 to 2002/06/30. A new edition with fundamental changes on Law on Excise Duty No IX-569 was adopted on 2001/10/30 and entered into force on 2002/07/01. In accordance with the harmonization process of Lithuanian legislation with EU legislation another new edition of the Law on Excise Duty No IX-1987 was adopted on 2004/01/29 and came into force on 2004/05/01. In order to implement the provisions of the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC a new edition of  the Law on Excise Duty No XI-722 was adopted on 2010-04-01." "All the territory of the Republic of Lithuania." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3241/1424159250&taxType=Manufactured+tobacco" "269" "Excise duty - Energy products (EU harmonised)" "Excise tax for energy products" "Akcizai už energetinius produktus" "LT-Lithuania" "" "2015/01/01" "1994/05/01" "2015/02/17" "The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty) No I-429 adopted by Parliament of Republic of Lithuania on 1994/04/12 was valid from 1994/05/01 to 2002/06/30. A new edition with fundamental changes on Law on Excise Duty No IX-569 was adopted on 2001/10/30 and entered into force on 2002/07/01. In accordance with the harmonization process of Lithuanian legislation with EU legislation another new edition of the Law on Excise Duty No IX-1987 was adopted on 2004/01/29 and came into force on 2004/05/01. In order to implement the provisions of the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC a new edition of  the Law on Excise Duty No XI-722 was adopted on 2010-04-01." "All the territory of the Republic of Lithuania." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=377/1424159250&taxType=Energy+products+and+electricity" "270" "Personal income tax" "Personal income tax" "Gyventojų pajamų mokestis" "LT-Lithuania" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law of the Republic of Lithuania on Personal income tax No X-1007 was adopted on 2002/07/02. The Law entered into force as of 2003/01/01 and replaced Provisional law on income tax of natural persons No I-641 which was adopted on 1990/10/05 and entered into force since 1991/01/01." "All territory of the Republic of Lithuania." "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Inheritance; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=380/1424159249&taxType=PIT" "271" "Tax on lotteries, gambling and betting - Gaming tax" "Lottery and gaming tax" "Loterijų ir lošimų mokestis" "LT-Lithuania" "" "2015/01/01" "2001/05/17" "2015/02/17" "Law on Gaming Tax, No IX-326 adopted in 17th May 2001, new revision from 1st January 2009." "The territory of Republic of Lithuania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=663/1424159249&taxType=Other+direct+tax" "272" "Social security contribution - Compulsory health insurance contribution (Employees)" "Compulsory health insurance contribution" "Privalomojo sveikatos draudimo įmokos" "LT-Lithuania" "" "2015/01/01" "1997/01/01" "2015/02/17" "Law on Health Insurance No. I-1343, adopted by the Parliament of the Republic of Lithuania in 1996/05/21, new edition established in 2002/12/03 adopted by the Parliament of the Republic of Lithuania, new wording came into force in 2003/01/01. Last law amendment came into force in 2015/01/01." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=866/1424159249&taxType=SSC+employees" "273" "Tax on petroleum and natural gas resources" "Tax on petroleum and natural gas resources" "Naftos ir dujų išteklių mokestis" "LT-Lithuania" "" "2015/01/01" "1992/10/07" "2015/02/17" "Law on taxes on petroleum and natural gas resources No. I-2944, adopted by Supreme Council (Reconstituent Seimas) in 1992/10/07, the new version on Law on taxes on petroleum and natural gas resources came into force in 2003/07/01.The last amendment of Law on Petroleum and Natural Gas Resources came ino force in 2012/01/01. The new version of Hydrocarbons taxation was adopted by Parliament in 4th December 2014 and came into force in 1st January 2015." "The territory of the Republic of Lithuania and its economic zone in the Baltic Sea." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=384/1424159249&taxType=Other+indirect+tax" "274" "Social security contribution - State social insurance (Employees)" "State social insurance contribution" "Valstybinio socialinio draudimo įmoka" "LT-Lithuania" "" "2015/01/01" "1991/06/20" "2015/02/17" "Republic of Lithuania Law on State Social Insurance." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=782/1424159249&taxType=SSC+employees" "275" "Social security contribution - State social insurance (Employers)" "State social insurance contribution" "Valstybinio socialinio draudimo įmoka" "LT-Lithuania" "" "2015/01/01" "1991/06/20" "2015/02/17" "Republic of Lithuania Law on State Social Insurance." "All the territory of the Republic of Lithuania." "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=783/1424159249&taxType=SSC+employers" "276" "Tax on pollution" "Tax on pollution" "Mokestis už aplinkos teršimą" "LT-Lithuania" "" "2015/01/01" "1991/04/02" "2015/02/17" "Law on taxes on pollution No. I-1188, adopted by Supreme Council (Reconstituent Seimas) in 1991/04/02, elapsed from 1999/12/31, new edition on Law on pollution established in 1999/05/13 adopted by Parliament of Republic of the Lithuania, new wording came into force in 2003/01/01. Recent revision of Law on Pollution Tax came into force in 2012/01/01." "All the territory of Republic of Lithuania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=385/1424159249&taxType=Other+indirect+tax" "277" "Tax on real estate - Immovable property tax" "Immovable property tax" "Nekilnojamojo turto mokestis" "LT-Lithuania" "" "2015/01/01" "1995/01/01" "2015/02/17" "Law on immovable property tax No. X-233 was adopted by the Seimas of Republic of Lithuania on 2005/06/07 and entered into force since 2006/01/01. This law replaced Law on Tax on the immovable property of enterprises and organisations No. I-565, valid form 1995/01/01 till 2005/12/31." "All the territory of Lithuania." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=867/1424159249&taxType=Other+direct+tax" "278" "Tax on real estate - Land" "Tax on land" "Žemės mokestis" "LT-Lithuania" "" "2015/01/01" "1992/06/25" "2015/02/17" "Law on land tax, No. I-2675, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1992/06/25." "The territory of the Republic of Lithuania." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=387/1424159249&taxType=Other+direct+tax" "279" "Tax on real estate - Leasing of state-owned land" "Tax on real estate - Leasing of state-owned land" "Valstybinės žemės nuomos mokestis" "LT-Lithuania" "" "2015/01/01" "1992/01/01" "2015/02/17" "Law on the leasing of land No. I-354, adopted by Parliament of Republic of Lithuania in 1993/12/23, and was abolished in 2001/07/01 when the new Civil Code of the Republic of Lithuania came into force, which was adopted by Parliament of Republic of Lithuania in 2000/07/18.. The procedure of tax on leasing of state-owned land is established by the Government of the Republic of Lithuania: 1992/03/13 decision of the Government of the Republic of Lithuania No. 160 was replaced by 1993/08/23 decision No. 602, which was replaced by 2002/11/19 decision No. 1798 and 2003/11/10 decision No. 1387." "The territory of the Republic of Lithuania." "taxType-10" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1521/1424159249&taxType=Other+direct+tax" "280" "Tax on state natural resources" "Tax on state natural resources" "Mokestis už valstybinius gamtos išteklius" "LT-Lithuania" "" "2015/01/01" "1991/03/21" "2015/02/17" "Law on State Natural Resources tax, No. I-1163, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1991/03/21, the new version on Law on State Natural Resources tax came into force in 2006/05/25. Recent revision of Law on Natural Resource tax came into force in 2010/01/01. Recent amendment of Law Tax on State Natural Resources has been made in 17th April and 7th October 2014, which came into force in 2015/01/01." "All the territory of the Republic of Lithuania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1581/1424159249&taxType=Other+direct+tax" "281" "VAT" "Value added tax" "Pridėtinės vertės mokestis" "LT-Lithuania" "" "2015/01/01" "1994/05/01" "2015/02/17" "The Law on Value Added Tax of the Republic of Lithuania (hereinafter – Law on Value Added Tax) No. I-345 adopted by Parliament of Republic of Lithuania on 1993/12/22 was valid from 1994/05/01 to 2002/06/30. It was replaced by the new Law on Value Added Tax No IX-751 which was adopted on 2002/03/05 and came into force on 2002/07/01. From 2004/05/01 the Law on VAT is fully in line with Sixth Council Directive No 77/388/EEC which was replaced by the Council Directive 2006/112/EC with effect from 1st January 2007." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1501/1424159249&taxType=VAT" "282" "Corporate income tax" "Corporate income tax" "Pelno mokestis" "LT-Lithuania" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law of the Republic of Lithuania on Corporate income tax No IX-675 was adopted by the Seimas of the Republic of Lithuania on 2001/12/20. The Law entered into force as of 2002/01/01. This Law replaced Law of the Republic of Lithuania on Taxes on Profits of Legal Persons No I-442, which was adopted on 1990/07/31 and repealed on 2003/01/01." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=375/1424159249&taxType=CIT" "283" "Fees and charges" "Fees and charges" "Rinkliavos" "LT-Lithuania" "" "2015/01/01" "2001/01/01" "2015/02/17" "Law on Fees and Charges No. VIII-1725 was adopted by Parliament of the Republic of Lithuania in 2000/06/13, came into force from 2001/01/01. It replaced Law on The Stamp Duty No. I-508 adopted in 1994/06/23 and Law on Local Fees and Charges No. I-1365 adopted in 1996/06/06." "The territory of the Republic of Lithuania. Local fees and charges are applied in the territory of respective municipality." "taxType-10" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=379/1424159249&taxType=Other+direct+tax" "284" "Motor vehicles tax - Taxes on vehicles" "Road infrastructure chargeCommercial vehicles tax" "Kelių infrastruktūros mokestis Komercinių transporto priemonių mokestis" "LT-Lithuania" "" "2015/01/01" "1991/04/02" "2015/02/17" "Law on the financing of road maintenance and development programme No. VIII-2032, adopted by Parliament of Republic of Lithuania in 2000/10/12, new edition on Law on financing of road maintenance and development programme established in 2001/12/21 adopted by Parliament of Republic of the Lithuania. Specific issues are set by Resolution No 447 of Government of the Republic of Lithuania in 21 April 2005." "All the territory of Republic of Lithuania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=661/1424159249&taxType=Other+indirect+tax" "285" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise tax on alcoholic beverages and beer" "Akcīzes nodoklis alkoholiskajiem dzērieniem un alum" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Alcoholic Beverages\" (in force from January 1, 1999 till April 30, 2004). Law \"On Excise Tax for Beer\" (in force from January 1, 2000 till April 30, 2004). Law \"On Excise Duties\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=407/1424159245&taxType=Alcoholic+beverages" "286" "Excise duty - Energy products (EU harmonised)" "Excise tax on oil products" "Akcīzes nodoklis naftas produktiem" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Oil Products\" (in force from January 1, 1998 till April 30, 2004). Law \"On Excise Duties\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=868/1424159245&taxType=Energy+products+and+electricity" "287" "Social security contribution (Employees)" "Social security contributions" "Sociālās apdrošināšanas iemaksas" "LV-Latvia" "" "2015/01/01" "1990/12/18" "2015/02/17" "Law \"On Social Tax\" (in force from December 18, 1990 till December 31, 1997). Law \"On State Social Insurance\" (in force from January 1, 1998)" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=669/1424159245&taxType=SSC+employees" "288" "Excise duty - Tobacco products (EU harmonised)" "Excise tax on tobacco products" "Akcīzes nodoklis tabakas izstrādājumiem" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Tobacco Products\" (in force from January 1, 1999 till April 30, 2004). Law \"On Excise Duties\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=409/1424159245&taxType=Manufactured+tobacco" "289" "Social security contribution (Employers)" "Social security contributions" "Sociālās apdrošināšanas iemaksas" "LV-Latvia" "" "2015/01/01" "1990/12/18" "2015/02/17" "Law \"On Social Tax\" (in force from December 18, 1990 till December 31, 1997). Law \"On State Social Insurance\" (in force from January 1, 1998)" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1921/1424159245&taxType=SSC+employers" "290" "Tax on real estate - Tax on property" "Real estate tax" "Nekustamā īpašuma nodoklis" "LV-Latvia" "" "2015/01/01" "1998/01/01" "2015/02/17" "Law \"On immovable property tax\"." "Territory of Latvia." "taxType-11" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=417/1424159244&taxType=Other+indirect+tax" "291" "VAT" "Value added tax" "Pievienotās vērtības nodoklis" "LV-Latvia" "" "2015/01/01" "1992/10/01" "2015/02/17" "Law \"On Turnover Tax\" (in force from October 1, 1992 till April 30, 1995). Law \"On Value Added Tax\" (in force from May 1, 1995 till December 31, 2012). Value Added Tax Law (in force from January 1, 2013)" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=418/1424159244&taxType=VAT" "292" "Tax on real estate - Duty for consolidation of ownership and legal liens in Land Register" "Duty for consolidation of ownership and legal liens in Land Register" "Nodeva par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā" "LV-Latvia" "" "2015/01/01" "1995/04/01" "2015/02/17" "Regulations issued by the Cabinet of Ministers." "Territory of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=789/1424159244&taxType=Other+indirect+tax" "293" "Tax on lotteries, gambling and betting - Lottery and gambling tax" "Lottery and gambling tax" "Izložu un azartspēļu nodoklis" "LV-Latvia" "" "2015/01/01" "1995/01/01" "2015/02/17" "Law \"On Lottery and gambling duty and tax\"." "Territory of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=416/1424159244&taxType=Other+indirect+tax" "294" "Subsidised electricity tax" "Subsidised electricity tax" "Subsidētās elektroenerģijas nodoklis" "LV-Latvia" "" "2015/01/01" "2014/01/01" "2015/02/17" "Law on Subsidised Electricity Tax." "Territory of the Republic of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3521/1424159244&taxType=Other+indirect+tax" "295" "Personal income tax" "Personal income tax" "Iedzīvotāju ienākuma nodoklis" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law \"On Personal Income Tax\"." "Territory of Latvia." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=413/1424159244&taxType=PIT" "296" "Corporate income tax" "Corporate income tax" "Uzņēmumu ienākuma nodoklis" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law \"On Profit Tax\" (in force from January 1,1991 till March 31, 1995).. Law \"On Corporate Income Tax\" (in force from April 1, 1995)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=405/1424159244&taxType=CIT" "297" "Natural resources tax" "Natural resources tax" "Dabas resursu nodoklis" "LV-Latvia" "" "2015/01/01" "1991/01/01" "2015/02/17" "\"Law on natural resources tax\" (in force from January 1, 1991 till December 31, 1995).. \"Law on natural resources tax\" (in force from January 1, 1996 till December 31, 2005).. \"Natural resources tax law\" (in force from January 1, 2006)." " . Territory of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=412/1424159244&taxType=Other+indirect+tax" "298" "Motor vehicles tax - Vehicle operation tax" "Vehicle operation tax" "Transportlīdzekļa ekspluatācijas nodoklis" "LV-Latvia" "" "2015/01/01" "2011/01/01" "2015/02/17" "Till 31.12.2010 Law \"Transport Annual Duty\". From 01.01.2011 Law on the Vehicle Operation Tax and Company Car Tax" "Territory of Latvia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1102/1424159244&taxType=Other+indirect+tax" "299" "Motor vehicles tax - Company car tax" "Company car tax" "Uzņēmumu vieglo transportlīdzekļu nodoklis" "LV-Latvia" "" "2015/01/01" "2011/01/01" "2015/02/17" "Law on Vehicle Use Tax and Company Car Tax (in force since January 1, 2011)" "Territory of Latvia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1081/1424159244&taxType=Other+indirect+tax" "300" "Motor vehicles tax - Car registration tax" "Car and motorcycle tax" "Vieglo automobiļu un motociklu nodoklis" "LV-Latvia" "" "2015/01/01" "2004/05/01" "2015/02/17" "Till 01.05.2004 Law \"On Excise Tax\". From 01.05.2004 Law \"On Car and Motorcycle Tax\"." "Territory of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=411/1424159244&taxType=Other+indirect+tax" "301" "Excise duties (Non EU harmonised excises)" "Excise tax on other excise goods" "Akcīzes nodoklis pārējām akcīzes precēm" "LV-Latvia" "" "2015/01/01" "2000/01/01" "2015/02/17" "Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Duties\" (in force since May 1, 2004)." " . Territory of Latvia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=406/1424159244&taxType=Other+indirect+tax" "302" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty - Alcoholic beverages (EU harmonised)" "Accisa sull'alcole e le bevande alcoliche" "IT-Italy" "" "2015/01/01" "1924/07/08" "2015/02/17" "Dlgs. n. 504 of 26 October 1995 (Consolidated excise law) " " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=863/1424159222&taxType=Alcoholic+beverages" "303" "Excise duty - Energy products (EU harmonised)" "Excise duty on Energy products and Electricity" "Accise sui prodotti energetici e l'energia elettrica" "IT-Italy" "" "2015/01/01" "1993/08/30" "2015/02/17" "Decreto legislativo n. 504 of 26 October 1995 (Consolidated excise law)" " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=864/1424159222&taxType=Energy+products+and+electricity" "304" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco (EU harmonised)" "Accisa sui tabacchi lavorati" "IT-Italy" "" "2015/01/01" "1965/07/13" "2015/02/17" "Dlgs n° 504 of 26 October 1995, as amended;" " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=342/1424159222&taxType=Manufactured+tobacco" "305" "Social security contribution (Self-employed and Non-employed)" "Social Security Contributions by self-employed and non-employed persons" "Contributi sociali a carico dei lavoratori autonomi" "IT-Italy" "" "2015/01/01" "1980/02/23" "2015/02/17" "Law n° 33 of 1980/02/23." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1822/1424159222&taxType=SSC+employees" "306" "Social security contribution (Employers)" "Employers Social Security Contributions" "Contributi sociali a carico del datore di lavoro" "IT-Italy" "" "2015/01/01" "1980/02/23" "2015/02/17" "Law n° 153 of 30 April 1969." "" "taxType-5" "Social security" "Social security" "Regional authority; Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=356/1424159222&taxType=SSC+employers" "307" "Municipal tax on waste and services" "Municipal tax on waste and services" "Tributo comunale sui rifiuti e sui servizi" "IT-Italy" "2013/12/31" "2015/01/01" "2013/01/01" "2015/02/17" "Art. 14 of decree law no  201 of 6 december 2011, 201, converted into Law no 214 of 22 december 2011; Presidential Decree no 158 of 27 April 1999;" "Tax responsibility rests with the municipalities" "taxType-11" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2822/1424159221&taxType=Other+indirect+tax" "308" "Regional excise on motor fuel" "Regional excise on motor fuel" "Imposta regionale sulla benzina per autotrazione" "IT-Italy" "" "2015/01/01" "1991/01/01" "2015/02/17" "D. Lgs of 21 December 1990 n° 398 and Law 28 December 1995 (Finance Act 1996); Budgetary law for 2008; D.M. 30 July 1996." " Regional tax. " "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=655/1424159221&taxType=Other+indirect+tax" "309" "Corporate income tax - Tax on company income" "Tax on company income" "Imposta sul reddito delle società IRES" "IT-Italy" "" "2015/01/01" "2004/01/01" "2015/02/17" "Testo unico delle imposte sui redditi (Tuir) approvato con Decreto del Presidente della Repubblica 22 dicembre 1986, n. 917" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=336/1424159221&taxType=CIT" "310" "Regional special tax on landfill dumping" "Regional special tax on landfill dumping" "Tributo speciale per il deposito in discarica dei rifiuti" "IT-Italy" "" "2015/01/01" "1996/01/01" "2015/02/17" "Law n° 549 of 28 December 1995." " Regional tax. " "taxType-11" "Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=354/1424159221&taxType=Other+indirect+tax" "311" "Tax on real estate - Communal tax on immovable property" "Communal tax on immovable property" "Imposta comunale sugli immobili - ICI" "IT-Italy" "2011/12/31" "2015/01/01" "1993/10/01" "2015/02/17" "Law n° 421 of 23 October 1992; DL n° 504 of 30 December 1992 (ordinary supplement to GU n° 305 of 30 December 1992)." " Local tax (municipal scope). " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=367/1424159221&taxType=Other+indirect+tax" "312" "Tax on real estate - Municipal tax on building licences" "Municipal tax on building licences" "Contributi concessioni edilizie" "IT-Italy" "" "2015/01/01" "1977/01/28" "2015/02/17" "Law n° 10 of 28/01/1977." " " "taxType-11" "Central authority; Regional authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=368/1424159221&taxType=Other+indirect+tax" "313" "Tax on real estate - Wealth tax on real estate located abroad" "Wealth tax on real estate located abroad" "Imposta sul valore degli immobili situati all estero" "IT-Italy" "" "2015/01/01" "2012/01/01" "2015/02/17" "D.L. n. 201 of 2011 (art. 19) converted into Law 214 of 2011, D.L. n. 16 of 2012 converted into Law n. 44 of 2012, law n. 228 of 2012 (art.1, par. 518 - 519), Act of General Director of revenue of 5 June 2012." "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2723/1424159221&taxType=Other+direct+tax" "314" "Stamp duty" "Stamp duty" "Imposta di bollo" "IT-Italy" "" "2015/01/01" "1972/10/26" "2015/02/17" "DPR n° 642/1972; DL n°.168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/31/04 n. 178); D.M. 24 May 2005 (G.U. 05/28/05 n. 123).. DL  6.12.2011 no 201, converted into Law 22.12.2011 no. 214 (art. 19);. DL  02.03.2012 n. 16, converted into law no. 26.04.2012 no. 44 (art. 8 - co. 3).  DL 24.06.2013 n. 71 (art. 7 bis co. 3)" "State and Regions." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=359/1424159221&taxType=Other+indirect+tax" "315" "Tax on emissions of sulphur dioxide (S02) and nitrogen oxides (N02)" "Tax on emissions of sulphur dioxide (SO2) and nitrogen oxides (NOx)" "Tassa sulle emissioni di anidride solforosa e di ossidi di azoto" "IT-Italy" "" "2015/01/01" "1998/01/01" "2015/02/17" "Law n° 449 of 27 December 1997 (ordinary supplement n° 302 to the GU of 30 December 1997)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=361/1424159221&taxType=Other+indirect+tax" "316" "Tax on lotteries, gambling and betting - Duty on lotto" "Duty on lotto" "Tributo di gioco relativo al lotto" "IT-Italy" "" "2015/01/01" "1938/10/19" "2015/02/17" "RDL n° 1933 of 19 October 1938 (GU n° 298 of 30 December 1938), which became Law n° 973 of 5 June 1939 (GU n° 164 of 15 July 1939) and subsequent amendments; DPR n° 600 of 27 September 1973 (GU n° 268 of 16 October 1973); Law n° 528 of 2 August 1982 (GU n° 222 of 13 August 1982); Law n° 101 of 14 March 1985 (GU n° 76 of 29 March 1985); DL n° 310 of 30 June 1986 (GU n° 149 of 30 June 1986), which became Law n° 494 of 9 August 1986 (GU n° 198 of 27 August 1986); Law n° 123 of 16 March 1987 (GU n° 74 of 30 March 1987); L n° 85/1990; DPR 303/1990." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=659/1424159221&taxType=Other+indirect+tax" "317" "Tax on lotteries, gambling and betting - State lotteries" "State lotteries" "Lotterie nazionali" "IT-Italy" "" "2015/01/01" "1955/08/04" "2015/02/17" "Law n° 722 of 4 August 1955 (GU n° 191 of 20 August 1955); DPR n° 1143 of 30 December 1970 (GU n° 111 of 5 May 1971); DPR n° 600 of 27 September 1973 (GU n° 268 of 16 October 1973); Law n° 66 of 22 February 1974; Law n° 105 of 26 March 1977 (GU n° 97 of 9 April 1977); Law n° 528 of 2 August 1982 (GU n° 222 of 13 August 1982); Law n° 117 of 2 May 1984 (GU n° 125 of 8 May 1984); Law n° 357 of 10 August 1988 (GU n° 195 of 20 August 1988); DPR n° 562 of 16 December 1988 (GU n° 6 of 9 January 1989); MD of 11 January 1989 (GU n° 8 of 23 January 1989); L n° 62 of 26 March 1990 (GU of 28 March 1990)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=660/1424159221&taxType=Other+indirect+tax" "318" "VAT" "Value-added tax" "Imposta sul valore aggiunto" "IT-Italy" "" "2015/01/01" "1973/01/01" "2015/02/17" "Directive 2006/112/CE of 2006/11/28; Presidential Decree no. 633 dated 26 October 1972." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=371/1424159221&taxType=VAT" "319" "Capital tax - Succession and gift duty" "Succession and gift duty" "Imposta sulle successioni e donazioni" "IT-Italy" "" "2015/01/01" "1990/10/31" "2015/02/17" "DLgs No 346/1990 (ordinary supplement No. 75 to Official Gazette No. 277 published on 27/11/1990); DL No. 460/1997; Law No 342/2000; Law No 383/2001 (Official Gazette No 248 published on 24 October 2001 and in force since 25/10/2001); DL No 262/2006, Art. 2, paragraphs 47 to 54 (Official Gazette No.230 published on 3/10/2006) as modified by the conversion Law No. 286/2006 (Official Gazette No. 277 published on 28/11/2006); Law No. 296/2006 Art. 1, paragraphs 77 to 79 (Official Gazette No. 299 published on 27/12/2006); Law No. 244/2007 Art. 1, paragraph 31 (Official Gazette No. 300 published on 28/12/2007).. D.Lgs. no 175/2014 (art. 11, comma 1 lett. a) n. 2.  . INHERITANCE:. After the enforcement of DL 262/2006, as modified by its conversion Law, tax is due on goods being inherited, according to the provisions of DLgs No. 346/1990 as modified as far as rates, exemptions and exclusions are concerned, depending on their value or the family ties between the deceased and the beneficiaries..  . GIFTS:. Deeds of gift are taxed according to the same provisions of law applied to inheritance." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=647/1424159221&taxType=Other+indirect+tax" "320" "Capital tax - Financial transaction tax" "Financial transaction tax" "Imposta sulle transazioni finanziarie" "IT-Italy" "" "2015/01/01" "2013/01/01" "2015/02/17" "Law n. 228 of 2012 (art. 1, par. 491 - 500) as amended by art. 56 of DL n. 69 of 2013;. Ministerial Decree 21.02.2013 as amened by Ministerial Decree 16.09.2013 and Director of the Agency measures revenue 1.03.2013, 29.03.2013, 18.07.2013 and 27.12.2013" "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2721/1424159221&taxType=Other+indirect+tax" "321" "Capital tax - Wealth tax on financial assets held abroad" "Wealth tax on financial assets held abroad" "Imposta sul valore delle attività finanziarie detenute all estero" "IT-Italy" "" "2015/01/01" "2012/01/01" "2015/02/17" "D.L. n. 201 of 2011 (art. 19) converted into law n. 214 of 2011, D.L. n. 16 of 2012 converted into Law n. 44 of 2012, L. n. 228 of 2012 (art. 1, par. 518 - 519), Act of general Director of Revenue of 5 June 2012." "" "taxType-10" "Central authority" "" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3061/1424159221&taxType=Other+direct+tax" "322" "Personal income tax" "Personal income tax" "Imposta sul reddito delle persone fisiche" "IT-Italy" "" "2015/01/01" "1974/01/01" "2015/02/17" "DPR n.600/1973; DPR n° 917 of 22 December 1986; DPR n. 239/1996; DLgs. n° 241 (art. 1) of 9 July 1997; DL n° 314 of 2 September 1997; DL n° 358 (art. 1-6) of 8 October 1997; DL n° 446 (art. 1, 2, 3, 4, 10, 40, 46-50) of 15 December 1997; DL n° 360 (art. 1) of 28 September 1998; L n° 296/2006. D.L. n° 78 (art. 14) of 31 May 2010. Article 1, paragraph 11, of Decree-Law no. 138 of 2011; Article 13, paragraph 16, of Decree-Law no. 201 of 2011.. D.lgs. 14/03/2011 n. 23" " " "taxType-3" "Central authority" "Central authority" "Central authority; Local authority" "Central authority; Regional authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Income from renting immovable property; Income from renting movable property; Capital gains on movable property; Prizes and awards; Scholarships; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=352/1424159221&taxType=PIT" "323" "Registration tax" "Registration tax on property transfer" "Imposta di registro" "IT-Italy" "" "2015/01/01" "1972/10/26" "2015/02/17" "DPR n° 634 of 26 October 1972; DPR n° 131 of 26 April 1986 as amended; Law n° 488 of 12/23/1999 and Law n° 342 of 11/21/2000; DL 31 January 2005, N 7; as converted by Law n° 43 of 03/31/2008; DL 223 of 4 July 2006; DL 7 January 2008.. D.lgs. 14.03.2011 n. 23 (art. 10). D.L. 12.09.2013  n. 104, converted into L. 8.11.2013 n. 128 (art. 26)..  " "State" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=656/1424159221&taxType=Other+indirect+tax" "324" "Stamp duty - Duty in lieu of registration and stamp duties (excl. Insurance tax)" "Replacement tax for registration tax, stamp duty, mortgage tax, cadastral tax and duty on official concessions in relation to medium and long-term loans" "Imposta sostitutiva delle imposte di registro, di bollo ipotecaria, catastale e della tassa sulle concessioni governative per le operazioni relative ai finanziamenti a medio e lungo termine" "IT-Italy" "" "2015/01/01" "1973/09/29" "2015/02/17" "DPR n° 601 of 29 September 1973 as amended (art. 15-20); DL n. 168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/3104 n. 178); D.L. n. 91/2014 (art. 22, par. 2 lett. b) converted into L. n. 116/2014" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=658/1424159221&taxType=Other+indirect+tax" "325" "Mortgage and cadastral tax" "Mortgage tax and land registry fee" "Imposte ipotecarie e catastali" "IT-Italy" "" "2015/01/01" "1990/10/31" "2015/02/17" "D.Lgs. 31 October 1990, n°347 (G.U. of 27 Novemeber 1990 n°277).. D.lgs. 14.03. 2011 n. 23 (art. 10). D.L. 12.09.2013 n. 104, converted into L. 8.11.2013 n. 128 (art. 26)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=781/1424159221&taxType=Other+indirect+tax" "326" "Motor vehicles tax - Public motor vehicle register tax" "Public motor vehicle register tax" "Imposta Provinciale di trascrizione - IPT" "IT-Italy" "" "2015/01/01" "1999/01/01" "2015/02/17" "D.M. n° 435 of 1998/11/27 (G.U. n° 294 of 1998/12/17); D.Lgs. n° 446 (art. 56) of 1997/12/15." " Local tax (provincial scope). " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=349/1424159221&taxType=Other+indirect+tax" "327" "Motor vehicles tax - Regional motor-vehicle taxes" "Regional motor-vehicle taxes" "Tasse automobilistiche" "IT-Italy" "" "2015/01/01" "1992/12/30" "2015/02/17" "Dlgs n° 504 of 30 December 1992 and the instruments specified therein; DPR n° 39 of 5 February 1953." " . Local tax (regional scope) " "taxType-11" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=652/1424159221&taxType=Other+indirect+tax" "328" "Social security contribution (Employees)" "Employees Social Security Contributions" "Contributi sociali a carico del lavoratore" "IT-Italy" "" "2015/01/01" "1980/02/23" "2015/02/17" "Law n° 153 of 30 April 1969." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1821/1424159221&taxType=SSC+employees" "329" "Capital tax - Capital gains tax on shares" "Capital gains tax on shares" "Imposta sulle plusvalenze da cessione di azioni" "IT-Italy" "" "2015/01/01" "2004/01/01" "2015/02/17" "D.lgs. n. 461/1997 - D.P.R. n. 917 of 1986 - D.L. 24/04/2014 n. 66 converted into L. 23/06/2014 n. 89." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=333/1424159221&taxType=Other+direct+tax" "330" "Capital tax - Tax on managed savings" "Tax on managed savings" "Imposta sostitutiva sul risparmio gestito" "IT-Italy" "" "2015/01/01" "1998/01/07" "2015/02/17" "D.lgs. n. 461/1997 - D.L. n. 225 of 2010 converted into Law n. 10/2011 - DL n. 351 of 2001 converted into Law n. 410 of 2001 - DL n. 78 of 2010 converted into Law n. 122 of 2010." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=335/1424159221&taxType=Other+direct+tax" "331" "Withholding tax on company dividends" "Withholding tax on company dividends" "Ritenute sugli utili distribuiti dalle società" "IT-Italy" "" "2015/01/01" "1963/01/01" "2015/02/17" "DL n° 344 of 12 December 2003, D.P.R. n° 600 of 29 September 1973. D.L. 24/04/2014, n. 66 converted into L. 23 giugno 2014 n. 89." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=372/1424159221&taxType=Other+direct+tax" "332" "Withholding tax on income from deposits and on capital income" "Withholding tax on income from deposits and on capital income" "Ritenute sugli interessi e sui redditi da capitale" "IT-Italy" "" "2015/01/01" "1973/09/29" "2015/02/17" "DPR n. 600 of 29 September 1973. D.L. 24/04/2014, n. 66, converted into L. 23.06.2014 n. 89." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=373/1424159221&taxType=Other+direct+tax" "333" "Provincial environmental protection tax" "Provincial environmental protection tax" "Tributo per esercizio delle funzioni ambientali" "IT-Italy" "" "2015/01/01" "1992/12/30" "2015/02/17" "Dlgs n° 504 of 30 December 30 1992." " local tax (provincial scope) " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=865/1424159220&taxType=Other+indirect+tax" "334" "Duty on official concessions" "Duty on official concessions" "Tassa sulle concessioni governative" "IT-Italy" "" "2015/01/01" "1972/10/26" "2015/02/17" "DPR No 641/1972 (GU No 292 published on 11/11/1972, ordinary supplement n° 3); DL No 669/1996, which became Law n° 30/1997 (GU No 50 published on 1/3/1997); D.M. 28 December 1995 (G.U. No 303 published on 30/12/1995,); D.L. No 7/2005 (G.U. No 24 published on 31/1/2005,) as converted by Law No 43/2005 (G.U. no 75 published on 1/4/2005); D.M. 24 May 2005 (G.U. No 123 published on 28/5/2005); Law No 266/2005, Art. 1, paragraph 351 (G.U. No 302 published on 29/12/2005)." "State." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=338/1424159220&taxType=Other+indirect+tax" "335" "Tax on real estate - Municipal tax - IMU" "Municipal tax - IMU" "Imposta municipale propria - IMU" "IT-Italy" "" "2015/01/01" "2012/01/01" "2015/02/17" "Article 13 of Decree-law no. 201 of 2011; Articles 8 and 9 of Legislative Decree no. 23 of 2011; Article 91-bis of Decree-law no. 1 of 2012 and Article 4 of Decree-law no. 16 of 2012.. Article 1, comma 380, L. 24.12.2012 n. 228. Article 1, commi 707 e 708 L. 27.12.2013 n. 147" "It is partially a local tax (Municipal scope) and partially a revenue tax (State scope)." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2601/1424159220&taxType=Other+direct+tax" "336" "Tax on indivisible services - TASI" "Tax on indivisible services - TASI" "Tributo per i servizi indivisibili - TASI" "IT-Italy" "" "2015/01/01" "2014/01/01" "2015/02/17" "Art. 1, paragraph 639 et seq. of Law no. 147 of 27.12.2013;. art. 13 of decree no. 201/2011. D.L. n. 16/2014 converted into L. 2 maggio 2014, n. 68 (art.  1 comma 1)" "" "taxType-11" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3402/1424159220&taxType=Other+indirect+tax" "337" "Tax on waste - TARI" "Tax on waste - TARI" "Tassa sui rifiuti - TARI" "IT-Italy" "" "2015/01/01" "2014/01/01" "2015/02/17" "L. 27.12.2013 n. 147. D.P.R. 27.04.1999 n. 158" "" "taxType-11" "Local authority" "" "" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3403/1424159220&taxType=Other+indirect+tax" "338" "Insurance tax" "Insurance tax" "Imposta sulle assicurazioni" "IT-Italy" "" "2015/01/01" "1961/10/29" "2015/02/17" "Law n° 1216 of 29 October 1961 (GU n° 299 of 2 December 1961) as modified. . Starting from 1999, Article 60 of legislative decree No. 446 of 1997 has provided for the allocation to the provinces of the revenues from the tax on insurance against civil liability arising from the use of vehicles (RCA). Ministerial Decree No. 457 of 14 December 1998 has laid down detailed rules for the allocation of the tax revenues to the provinces.. Article 17, paragraphs 1 and 2, of Legislative Decree no. 68 of 2011; Article 4, paragraph 2, of Decree-Law no. 16 of 2012." "State." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=346/1424159220&taxType=Other+indirect+tax" "339" "Single municipal tax - IUC" "Single municipal tax - IUC" "Imposta unica municipale - IUC" "IT-Italy" "" "2015/01/01" "2014/01/01" "2015/02/17" "The tax has been introduced by art. 1, co. 639, L. 27.12.2013 n. 147. . It consists of municipal tax (IMU), which has a patrimonial component and relates to the services, which is divided in tribute to the tax on indivisible services (TASI) and the tax on waste (TARI).. For details, please refer to the separate tax forms IMU, TASI and TARI." "" "taxType-11" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3401/1424159220&taxType=Other+indirect+tax" "340" "IRAP - Regional tax on productive activities" "Regional tax on productive activities" "Imposta Regionale sulle attività produttive - IRAP" "IT-Italy" "" "2015/01/01" "1997/12/15" "2015/02/17" "D. Lgs.n 446 of 15 December 1997 (GU n° 298 of 23 December 1997, ordinary supplement 252/L); L n°244/2007." "IRAP is levied in all Italian regions.IRAP is paid in the region where the production activity is located; if the activity is located in more than one region, IRAP is paid proportionally on the basis of the workers employed in each region." "taxType-10" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=650/1424159220&taxType=Other+direct+tax" "341" "Excise duty - Energy products (EU harmonised)" "Mineral oil tax" "Mineral oil tax" "IE-Ireland" "" "2015/01/01" "2001/10/01" "2015/02/17" "Mineral Oil Tax: Chapter 1 of Part 2 of the Finance Act 1999 (as amended).. Electricity Tax: Chapter 1 of Part 2, Finance Act 2008 (as amended).. Natural Gas Carbon Tax: Chapter 2, Part 3, Finance Act 2010 (as amended). (charged on supply to consumer of natural gas). Solid Fuel Carbon Tax: Chapter 3, Part 3, Finance Act 2010 (as amended).  (charged on first supply in State of a solid fuel)." "Ireland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=856/1424159213&taxType=Energy+products+and+electricity" "342" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "Excise duty on tobacco products" "IE-Ireland" "" "2015/01/01" "1977/01/01" "2015/02/17" "Finance Act 2001 (No. 7 of 2001), as amended, and Finance Act 2005 (No. 5 of 2005), as amended." "Republic of Ireland." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=640/1424159213&taxType=Manufactured+tobacco" "343" "VAT" "VAT" "VAT" "IE-Ireland" "" "2015/01/01" "1972/11/01" "2015/02/17" "Value‑added Tax Consolidation Act 2010. " "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=332/1424159213&taxType=VAT" "344" "Social security contribution - Pay related social insurance (Employees)" "Pay Related Social Insurance" "Pay Related Social Insurance" "IE-Ireland" "" "2015/01/01" "1953/01/01" "2015/02/17" "Social Welfare (Consolidation) Act 2005." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=778/1424159213&taxType=SSC+employees" "345" "Social security contribution - Pay related social insurance (Employers)" "Pay Related Social Insurance" "Pay Related Social Insurance" "IE-Ireland" "" "2015/01/01" "1953/01/01" "2015/02/17" "Social Welfare (Consolidation) Act 2005." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=779/1424159213&taxType=SSC+employers" "346" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty - Alcoholic beverages" "Excise duty - Alcoholic beverages" "IE-Ireland" "" "2015/01/01" "2004/07/01" "2015/02/17" "Section 75 Finance Act 2003." "Ireland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=854/1424159213&taxType=Alcoholic+beverages" "347" "Personal income tax - Universal Social Charge (USC)" "Universal Social Charge (USC)" "Universal Social Charge" "IE-Ireland" "" "2015/01/01" "2011/01/01" "2015/02/17" "Part 18D of the Taxes Consolidation Act, 1997 as amended by later Finance Acts" "Republic of Ireland." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Royalties; Income from renting immovable property; Income from renting movable property; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2361/1424159212&taxType=PIT" "348" "Personal income tax" "Income tax" "Income tax" "IE-Ireland" "" "2015/01/01" "1922/01/01" "2015/02/17" "Taxes Consolidation Act, 1997 as amended by later Finance Acts." "Republic of Ireland." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=643/1424159212&taxType=PIT" "349" "Plastic bag levy" "Plastic bag levy" "Environmental levies - Plastic bag levy" "IE-Ireland" "" "2015/01/01" "2002/03/04" "2015/02/17" "The Minister, in exercise of the powers conferred on him by Sections 7 and 29 of the Waste Management Act 1996 and Section 72 of that Act, as inserted by Section 9 of the Waste Management (Amendment) Act 2001, made the Waste Management (Environmental Levy) (Plastic Bag) Regulations 2001 to give effect to the imposition of the plastic bag levy." "The Whole State." "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=861/1424159212&taxType=Other+indirect+tax" "350" "Stamp duty - Conveyance duty" "Stamp duty on property" "Stamp duty on property" "IE-Ireland" "" "2015/01/01" "1999/01/01" "2015/02/17" "Stamp Duties Consolidation Act 1999 as amended by later Finance Acts, up to and including Finance  Act 2014." "Republic of Ireland." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=644/1424159212&taxType=Other+indirect+tax" "351" "Levy on private health insurance" "Private Health Insurance Levy" "Private Health Insurance Levy" "IE-Ireland" "" "2015/01/01" "2009/01/01" "2015/02/17" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=860/1424159212&taxType=Other+direct+tax" "352" "Levy on non-life insurance premiums (collected as a stamp duty)" "Non-life Insurance Levy" "Non-life Insurance Levy" "IE-Ireland" "" "2015/01/01" "1982/01/01" "2015/02/17" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=859/1424159212&taxType=Other+indirect+tax" "353" "Levy on life insurance premiums (collected as a stamp duty)" "Life insurance levy" "Life insurance levy" "IE-Ireland" "" "2015/01/01" "2009/08/01" "2015/02/17" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." "Republic of Ireland" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=858/1424159212&taxType=Other+indirect+tax" "354" "Landfill levy" "Landfill Levy" "Environmental levies - Landfill Levy" "IE-Ireland" "" "2015/01/01" "2002/06/01" "2015/02/17" "A tax levied by the Minister for the Environment, Community & Local Government on the disposal of waste at a landfill facility." " The Whole State. " "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=857/1424159212&taxType=Other+indirect+tax" "355" "Excise duty - Certain licences permits and authorisations" "Excise duty on certain licences , permits and authoristaions" "Excise duty on certain licences, permits and authoristaions" "IE-Ireland" "" "2015/01/01" "1910/01/01" "2015/02/17" "Various Finance Acts dating from the Finance (1909-10) Act 1910 impose excise duties on all licences for the sale of intoxicating liquor. In addition excise duties are charged on the following licences, authorisations and permits (see Rate field) under various Finance Acts." "Republic of Ireland." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=855/1424159212&taxType=Other+indirect+tax" "356" "Corporate income tax" "Corporation tax" "Corporation tax" "IE-Ireland" "" "2015/01/01" "1997/01/01" "2015/02/17" "Taxes Consolidation Act, 1997 - as amended by later Finance Acts." "Ireland " "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=324/1424159212&taxType=CIT" "357" "Capital tax - Inheritance and gift tax" "Capital Acquisitions Tax (including inheritance and gift tax)" "Capital Acquisitions Tax (including inheritance and gift tax)" "IE-Ireland" "" "2015/01/01" "1975/01/01" "2015/02/17" "Capital Acquisitions Tax Consolidation Act, 2003, as amended by subsequent Finance Acts." "Republic of Ireland " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=635/1424159212&taxType=Other+direct+tax" "358" "Stamp Duty - Pension Fund Levy" "Stamp Duty - Pension Fund Levy" "Stamp Duty - Pension Fund Levy" "IE-Ireland" "" "2015/01/01" "2011/06/30" "2015/02/17" "Stamp Duties Consolidation Act 1999 as amended by Finance (No. 2) Act 2011 and Finance (No. 2) Act 2013." "Republic of Ireland (Revenue approved pension schemes)" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2301/1424159212&taxType=Other+indirect+tax" "359" "Motor vehicles tax - Vehicle duties" "Vehicle duties" "Vehicle duties" "IE-Ireland" "" "2015/01/01" "1952/01/01" "2015/02/17" "Finance (Excise Duties) (Vehicles) Act, 1952, as amended by certain subsequent statutes; Road Vehicles (Registration and Licensing) (Amendment) Regulations, 1992, and amendments thereto.. Last amendment – Motor Vehicle (Duties and Licences) Act 2012" "Republic of Ireland." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=329/1424159212&taxType=Other+indirect+tax" "360" "Motor vehicles tax - Vehicle registration tax" "Vehicle registration tax (VRT)" "Vehicle registration tax (VRT)" "IE-Ireland" "" "2015/01/01" "1993/01/01" "2015/02/17" "Finance Act, 1992, as amended by subsequent Finance Acts." "Republic of Ireland." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=642/1424159212&taxType=Other+indirect+tax" "361" "Capital tax - Capital gains tax" "Capital gains tax" "Capital gains tax" "IE-Ireland" "" "2015/01/01" "1975/04/06" "2015/02/17" "The Taxes Consolidation Act, 1997, as amended by later Finance Acts." "Republic of Ireland." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=634/1424159212&taxType=Other+direct+tax" "362" "Tax on real estate - Rates" "Rates" "Rates" "IE-Ireland" "" "2015/01/01" "1838/01/01" "2015/02/17" "A tax levied by local authorities on the occupiers of certain types of immovable property." "The whole State." "taxType-11" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=646/1424159212&taxType=Other+indirect+tax" "363" "Tax on real estate - Non principal private residences" "Charge on Non Principal Private Residences" "Charge on Non Principal Private Residences" "IE-Ireland" "2013/12/31" "2015/01/01" "2009/07/24" "2015/02/17" "Local Government (Charges) Act 2009. Local Government (Household Charge) Act 2011. Local Government (Reform) Act 2014" "The whole State." "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=862/1424159212&taxType=Other+indirect+tax" "364" "Tax on real estate - Local property tax" "Local property tax" "Cáin Mhaoine Áitiúil" "IE-Ireland" "" "2015/01/01" "2013/01/01" "2015/02/17" "Finance (Local Property Tax) Act 2012, as amended by Finance (Local Property Tax) (Amendment) Act 2013" "Republic of Ireland" "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3342/1424159212&taxType=Other+direct+tax" "365" "Stamp duty - Transfer duty" "Stamp duty on shares" "Stamp duty on shares" "IE-Ireland" "" "2015/01/01" "1999/01/01" "2015/02/17" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts, up to and including Finance Act 2014." "Shares in companies registered in the Republic of Ireland" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=645/1424159212&taxType=Other+indirect+tax" "366" "Local business tax" "Local business tax" "Helyi iparűzési adó" "HU-Hungary" "" "2015/01/01" "1991/01/01" "2015/02/17" "Act 100 of 1990 on local taxes." "The territory of local government, where the tax has been introduced." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=305/1424159206&taxType=Other+direct+tax" "367" "Excise duty - Tobacco products (EU harmonised)" "Excise tax on manufactured tobacco" "Dohánygyártmány jövedéki adója" "HU-Hungary" "" "2015/01/01" "1998/01/01" "2015/02/17" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods." "Hungary" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2845/1424159206&taxType=Manufactured+tobacco" "368" "Motor vehicles tax" "Motor vehicle tax" "Gépjárműadó" "HU-Hungary" "" "2015/01/01" "1992/01/01" "2015/02/17" "Act 82 of 1991 on motor vehicle tax." "The Republic of Hungary." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=308/1424159206&taxType=Other+direct+tax" "369" "Motor vehicles tax - Company car tax" "Company car tax" "Cégautóadó" "HU-Hungary" "" "2015/01/01" "2009/02/01" "2015/02/17" "Act 82 of 1991 on motor vehicle tax." "The Republic of Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2801/1424159206&taxType=Other+direct+tax" "370" "Personal income tax" "Personal income tax" "Személyi jövedelemadó" "HU-Hungary" "" "2015/01/01" "1988/01/01" "2015/02/17" "Act 117 of 1995 on personal income tax." "Hungary" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=309/1424159206&taxType=PIT" "371" "Property transfer tax" "Property transfer tax" "Visszterhes vagyonátruházási illeték" "HU-Hungary" "" "2015/01/01" "1991/01/01" "2015/02/17" "Act 93 of 1990 on duties." "The Republic of Hungary." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=310/1424159206&taxType=Other+direct+tax" "372" "Simplified entreperneurial tax" "Simplified Entrepreneurial Taxation" "Egyszerűsített vállalkozói adó (EVA)" "HU-Hungary" "" "2015/01/01" "2003/01/01" "2015/02/17" "Act XLIII of 2002 on Simplified Entrepreneurial Taxation (EVA Act)" "Hungary." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=311/1424159206&taxType=Other+direct+tax" "373" "Small business tax" "Small business tax" "Kisvállalati adó" "HU-Hungary" "" "2015/01/01" "2013/01/01" "2015/02/17" "Act 147 of 2012 on the Fixed-Rate Tax of Low Tax-Bracket Enterprises and on Small Business Tax (KIVA Act)" "Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2661/1424159206&taxType=Other+direct+tax" "374" "Social security contribution (Employees)" "Employees social security contributions" "Egyéni járulékok" "HU-Hungary" "" "2015/01/01" "1948/11/01" "2015/02/17" "" "Hungary" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2401/1424159206&taxType=SSC+employees" "375" "Social security contribution - Health insurance contribution (Employees)" "Employees health insurance contribution" "Egyéni egészségbiztosítási járulék" "HU-Hungary" "" "2015/01/01" "1992/01/01" "2015/02/17" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "Hungary" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=850/1424159206&taxType=SSC+employees" "376" "Social security contribution - Labour market contribution (Employees)" "Labour market contribution (Employees)" "Munkaerőpiaci járulék" "HU-Hungary" "" "2015/01/01" "2010/01/01" "2015/02/17" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "Hungary" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2421/1424159206&taxType=SSC+employees" "377" "Social security contribution - Pension contribution (Employees)" "Employees pension contribution" "Egyéni nyugdíjjárulék" "HU-Hungary" "" "2015/01/01" "1948/11/01" "2015/02/17" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "Hungary" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2441/1424159206&taxType=SSC+employees" "378" "Social security contribution - Social contribution tax (Employers)" "Social contribution tax" "Szociális hozzájárulási adó" "HU-Hungary" "" "2015/01/01" "2012/01/01" "2015/02/17" "Act 156 of 2011 (Chapter 9). Instead of the employers' pension insurance contribution, the employers' health insurance contribution and the employers' labour market contribution,  employers shall pay social contribution tax since 1 January 2012. Only the name and the legal nature has changed, the rate has remained the same." "Hungary" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1961/1424159206&taxType=SSC+employers" "379" "Special tax on financial institutions" "Special tax on Financial Institutions" "Pénzügyi szervezetek különadója" "HU-Hungary" "" "2015/01/01" "2010/09/27" "2015/02/17" "Section 4/A. on the Special Tax of Financial Institutions in Act LIX of 2006 on the Introduction of Special Tax and Bankers' contribution Intended to Improve the Balance of Public Finances." "Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2061/1424159206&taxType=Other+direct+tax" "380" "Tax on lotteries, gambling and betting - Gambling tax" "Gambling tax" "Játékadó" "HU-Hungary" "" "2015/01/01" "1991/08/16" "2015/02/17" "Act 34 of 1991 on gambling operations." "The Republic of Hungary." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=318/1424159206&taxType=Other+indirect+tax" "381" "Tax on real estate - Building tax" "Building tax" "Építményadó" "HU-Hungary" "" "2015/01/01" "1991/01/01" "2015/02/17" "Act 100 of 1990 on local taxes." "The territory of local government, where the tax has been introduced." "taxType-10" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=319/1424159206&taxType=Other+direct+tax" "382" "Telecommunication services tax" "Telecommunication services tax" "Távközlési adó" "HU-Hungary" "" "2015/01/01" "2012/07/01" "2015/02/17" "Act 56 of 2012 on telecommunications tax" "The Republic of Hungary" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2664/1424159206&taxType=Other+indirect+tax" "383" "Training levy" "Training levy" "Szakképzési hozzájárulás" "HU-Hungary" "" "2015/01/01" "1989/01/01" "2015/02/17" "Act 155 of 2011 on training levy." "Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=320/1424159206&taxType=Other+direct+tax" "384" "VAT" "Value added tax" "Általános forgalmi adó" "HU-Hungary" "" "2015/01/01" "1988/01/01" "2015/02/17" "Act 127 of 2007 on value added tax." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=321/1424159206&taxType=VAT" "385" "Capital tax - Financial transactions levy" "Financial transactions levy" "Pénzügyi tranzakciós illeték" "HU-Hungary" "" "2015/01/01" "2013/01/01" "2015/02/17" "Act 116 of 2012 on financial transactions levy" "Hungary" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2663/1424159206&taxType=Other+indirect+tax" "386" "Innovation contribution" "Innovation contribution" "Innovációs járulék" "HU-Hungary" "" "2015/01/01" "2015/01/01" "2015/02/17" "Act LXXVI of 2014 on Scientific Research, Development and Innovation" "Hungary" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3321/1424159206&taxType=Other+direct+tax" "387" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise tax on other products" "Egyéb termékek jövedéki adója" "HU-Hungary" "" "2015/01/01" "1998/01/01" "2015/02/17" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods." "Hungary" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=302/1424159206&taxType=Alcoholic+beverages" "388" "Corporate income tax" "Corporate income tax" "Társasági adó" "HU-Hungary" "" "2015/01/01" "1997/01/01" "2015/02/17" "Act LXXXI of 1996 on Corporate Tax and Dividend Tax." "Hungary." "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=301/1424159206&taxType=CIT" "389" "Lump sum tax of small enterprises" "Lump sum tax of small enterprises" "Kisadózó vállalkozások tételes adója" "HU-Hungary" "" "2015/01/01" "2013/01/01" "2015/02/17" "Act 147 of 2012" "In Hungary." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2821/1424159206&taxType=Other+direct+tax" "390" "Luxury tax" "Luxury tax" "Ειδικός φόρος πολυτελείας" "EL-Greece" "" "2015/01/01" "2010/03/04" "2015/02/17" "Law No 3833/2010 art.17, Law No 3842/2010 art.87, Law No3845/2010 art. 4, Law No 3899/2010 art.8, Law No 4110/2013 art.21 and Law No 4211/2013 art.6, Law No 4254/2014, Law 4256/2014 (Art.39)" "Greece." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1141/1424159165&taxType=Other+indirect+tax" "391" "Social security contribution (Self-employed)" "Social security contributions for self-employed" "Ασφαλιστικές εισφορές αυτοαπασχολούμενων" "EL-Greece" "" "2015/01/01" "1993/01/01" "2015/02/17" "Insurance Organization for Self Employed Persons (OAEE):. Law 2676/1999, Presidential Decree 258/2005, Presidential Decree 5/2007, Law 3655/2008 art. 141, Law 3986/2011 (art. 44 par. 2), Law 3863/2010 (Art. 69, par. 3 and 5). Unified insurance fund of independently employed (ETAA):. Law 3655/2008, art. 25. Entry into force: 1/10/2008. The principal insurance of ETAA has unified, in the form of separate Sectors, the Former Jurists’ Fund, the Medical Personnel Insurance and Pension Fund (TSAY) and the Pension Fund for Engineers and Public Works Contractors (TSMEDE).. Sector of Jurists' insurance (Former Jurists’ Fund):. Law 2084/1992 (art. 22, 44), Presidential Decree 125/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15)  Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1).. Sector of Medical Personnel Insurance and Pension (former Medical Personnel Insurance and Pension Fund (TSAY):. Law 2084/1992 (art.22, 44), Presidential Decree 126/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15) Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1).. Sector of Pension for Engineers and Public Works Contractors (former Pension Fund for Engineers and Public Works Contractors (TSMEDE):. Presidential Decree 124/1993, Law 3518/2006 (art 4), Law 3655/2008 art. 141, Law 3986/2011 art. 44 (par. 2, 14 and 15),  Law 3996 (art. 61, par. 3) and Law 4093 (art. 1, par. IA6, case 1)..  . HEALTH DIVISION  . Sector of Engineering and Public Works Contractors (Law 1259/1972 and ministerial decision 409/2874/30-7-73 ). Sector of Medical  Personnel (Law 3348/1955, law 982/1979, ministerial decision  2/7029/0094/2005) . Sector of  Lawyers in Athens  (Law 6/22-9-1956, law  895/1966, law 2042/1992,  Presidential Decree 162/1998). Sector of Lawyersin  Piraeus (Law 3790/1957, law 2042/1992, Presidential Decree 238/1993)  . Sector of Lawyers in  Thessaloniki ( Law 4630/1930,  Presidential Decree Π.Δ.73/1984). Sector of  Provincial  Lawyers (Law .4507/1966 ministerial decision F24/1395/3-11-1981) . Sector of Notary (Law 3680/1957, Royal Decree 24-09-1958, Royal Decree  36/1961,   Royal decree  24.9.58)  " "Greece" "taxType-6" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1461/1424159165&taxType=Other+Social+Security+contribution" "392" "Social security contribution (Employers)" "Employers social security contributions" "Ασφαλιστικές εισφορές εργοδοτών" "EL-Greece" "" "2015/01/01" "1943/03/31" "2015/02/17" "United Fund for supplementary insurance (ETEA): Law 4052/2012 articles 35-48, Law 4225/2014 Art. 5, Law 4334/2015 Art. 1 par. 28-29. ETEA was set up by the unification of the former supplementary pension funds:. - United Fund for Employees’ Supplementary Insurance (E.T.E.A.M.). - Fund for Supplementary Insurance for Private Sector (T.E.A.I.T.). a) supplementary insurance sector for the personnel of Societies Anonymes producing wine and beer (T.E.A.P.O.Z.O.). b) supplementary insurance sector for private schools teachers (T.E.A.E.I.G.E.). c) supplementary insurance sector of commercial stores’ employees (T.E.A.Y.E.K.). d) supplementary insurance sector for employees in shipping agents and tourist agencies (T.E.A.Y.N.P.T.). e) supplementary insurance sector for Chemists (T.E.A.C.H.).  . - Insurance Fund of Bank Employees and public utilities (T.A.Y.T.E.K.O.) (Branch of supplementary insurance). a) Insurance Sector of Greek Public Power Corporation of Electricity (TEAP-DEH)- (supplementary insurance). b) supplementary insurance sector for Hellenic Post Personnel (TEAP-ELTA). c) supplementary insurance sector for Hellenic Telecommunication Organization Personnel (TEAP-OTE). d) supplementary insurance sector for Hellenic Broadcasting, Television and Tourism Employees (TEAP-ERT). e) supplementary insurance sector of ETVA BANK Personnel (TEAP-ETVA).  . - Fund for Supplementary Insurance of Public Sector (T.E.A.D.Y.). a) supplementary insurance sector for personnel of social security organizations (T.E.A.P.O.K.A.). b) supplementary insurance sector for Municipal and Communal employees (T.A.D.K.Y.).  . - United Insurance Fund of Bank employees (E.T.A.T.)-(supplementary insurance). - From 01.01.2015 all funds and sectors for supplementary insurance that have not been integrated in ETEA so far, are also included in ETEA. . The provisions of statute of each above mentioned supplementary pension funds will be in force until a new statute of ETEA comes in force..  . Social Insurance Institute (IKA): Law 1846/1951 as amended by Law 2084/1992, Law 4093/2012, Law 4254/2014.  . Insurance Fund for People employeed in the Mass Media (ETAP-MME):Law 3655/2008.  . Insurance Fund for Marine Employees (NAT):  Law 792/1978 (The fund was established in 1861).  . Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):Law  2768/1999, Law 3655/2008, Law 3918/2011.  . Supplementary InsuranceFund for employees in  Utilities and Banks ( TAYTEKO):  Law 3655/2008 art. 70.  . National Organization of health services (EOPYY): Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=840/1424159165&taxType=SSC+employers" "393" "Social security contribution (Employees)" "Employees social security contributions" "Ασφαλιστικές εισφορές εργαζομένων" "EL-Greece" "" "2015/01/01" "1943/03/31" "2015/02/17" "United Fund for supplementary insurance (ETEA): Law 4052/2012 articles 35-48, Law 4225/2014 Art. 5, Law 4334/2015 Art. 1, par. 28-29. ETEA was set up by the unification of the former supplementary pension funds:. - United Fund for Employees’ Supplementary Insurance (E.T.E.A.M.). - Fund for Supplementary Insurance for Private Sector (T.E.A.I.T.). a) supplementary insurance sector for the personnel of Societies Anonymes producing wine and beer (T.E.A.P.O.Z.O.). b) supplementary insurance sector for private schools teachers (T.E.A.E.I.G.E.). c) supplementary insurance sector of commercial stores’ employees (T.E.A.Y.E.K.). d) supplementary insurance sector for employees in shipping agents and tourist agencies (T.E.A.Y.N.P.T.). e) supplementary insurance sector for Chemists (T.E.A.C.H.).  . - Insurance Fund of Bank Employees and public utilities (T.A.Y.T.E.K.O.) (Branch of supplementary insurance). a) Insurance Sector of Greek Public Power Corporation of Electricity (TEAP-DEH)- (supplementary insurance). b) supplementary insurance sector for Hellenic Post Personnel (TEAP-ELTA). c) supplementary insurance sector for Hellenic Telecommunication Organization Personnel (TEAP-OTE). d) supplementary insurance sector for Hellenic Broadcasting, Television and Tourism Employees (TEAP-ERT). e) supplementary insurance sector of ETVA BANK Personnel (TEAP-ETVA).  . - Fund for Supplementary Insurance of Public Sector (T.E.A.D.Y.). a) supplementary insurance sector for personnel of social security organizations (T.E.A.P.O.K.A.). b) supplementary insurance sector for Municipal and Communal employees (T.A.D.K.Y.).  . - United Insurance Fund of Bank employees (E.T.A.T.)-(supplementary insurance). - From 01.01.2015 all funds and sectors for supplementary insurance that have not been integrated in ETEA so far are also included in ETEA. . The provisions of statute of each above mentioned supplementary pension funds will be in force until a new statute of ETEA comes in force..  . Social Insurance Institute (IKA): Law 1846/1951 as amended by Law 2084/1992, Law 4093/2012, Law 4254/2014.  . Insurance Fund for People employeed in the Mass Media (ETAP-MME):Law 3655/2008.  . Insurance Fund for Marine Employees (NAT):  Law 792/1978 (The fund was established in 1861).  . Health Insurance Fund for employees in  Public sector and Municipalities (OPAD – TYDKY):Law  2768/1999, Law 3655/2008, Law 3918/2011 .  . Supplementary InsuranceFund for employees in  Utilities and Banks ( TAYTEKO):  Law 3655/2008 art. 70.  . National Organization of health services (EOPYY): Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=839/1424159165&taxType=SSC+employees" "394" "VAT" "Value Added Tax" "Φόρος Προστιθέμενης Αξίας" "EL-Greece" "" "2015/01/01" "1987/01/01" "2015/02/17" "Law No 1642/1986 as amended and codified in Law No 2859/2000, Law No 2873/2000 and further amended by Art.16 of Law No 2948/2001, Law No 2954/2001, Law No 2992/2002, Law No 3052/2002, Art. 19 of Law No 3091/2002, Law No 3193/2003, Law No 3220/2004, Law No 3229/2004, Law No 3259/2004, Law 3296/2004, Law 3312/2005, Law 3336/2005, Law 3427/2005, Law No 3453/2006, Law No 3492/2006, Law No 3522/2006, Law No 3554/2007, Law No 3610/2007, Law 3634/2008 Law 3697/2008, Law 3763/2009, Law No 3833/2010, Law No 3842/2010, Law No 3845/2010, Law No 3851/2010, Law No 3899/2010, Law No 3943/2011, Law No 3986/2011,  Law No 4002/2011, 4092/2012, 4093/2012, 4110/2013, Law 4132/2013, Law 4141/2013, Law 4152/2013, Law 4172/2013, Law 4174/2013, Law 4211/2013, Law 4223/2013, Law 4224/2013, Law 4238/2014, Law 4254/2014, Law 4261/2014, Law 4281/2014, Law 4316/2014 and Law 4321/2015." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=225/1424159165&taxType=VAT" "395" "Tax on real estate - Unified tax on the ownership of real estate (EN.F.I.A.)" "Unified tax on the ownership of real estate (EN.F.I.A.)" "Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων (ΕΝ.Φ.Ι.Α.)" "EL-Greece" "" "2015/01/01" "2014/01/01" "2015/02/17" "Law 4223/2013, art.1-8 (Government Gazette 287/A/31.12.2013)" "Greece" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3561/1424159165&taxType=Other+direct+tax" "396" "Tax on real estate - Real estate transfer tax" "Real estate transfer tax" "Φόρος μεταβίβασης ακινήτων" "EL-Greece" "" "2015/01/01" "1950/01/01" "2015/02/17" "Emergency Law No 1521/1950, as subsequently amended (Latest amendments: Law No 2873/2000, Law No 2948/2001 , Law No 3091/2002 , Law 3220/ 2004, Law 3427/2005, Law 3522/2006, Law 3554/2007, Law 3634/2008), Law 3842/2010, Law 3943/2011, Law 4072/2012, Law 4174/2013 and Law 4223/2013 (art.11)." "Greece." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=223/1424159165&taxType=Other+indirect+tax" "397" "Tax on real estate" "Tax on real estate" "Φόρος Ακίνητης Περιουσίας" "EL-Greece" "2013/12/31" "2015/01/01" "2010/01/01" "2015/02/17" "Law 3842/2010, art. 27-50 (Government Gazette 58/A/23.4.2010), Law 4223/2013, art. 13 (Government Gazette 287/A/31.12.2013)" "Greece" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1221/1424159165&taxType=Other+direct+tax" "398" "Tax on mobile phone services" "Tax on mobile subscription services and tax on card mobile phone services" "Τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας" "EL-Greece" "" "2015/01/01" "1998/02/17" "2015/02/17" "Law No 2579/1998 (Tax on mobile subscription services), Law No 3775/2009 (tax on cards for mobile phone services)." "Region of Greece" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=961/1424159165&taxType=Other+indirect+tax" "399" "Personal income tax" "Personal income tax" "Φόρος εισοδήματος φυσικών προσώπων" "EL-Greece" "" "2015/01/01" "1994/01/01" "2015/02/17" "Law 4172/2013 (Income Tax Code), as amended by Law 4174/2013, Law 4223/2013, Law 4302/2014, Law 4303/2014, Law 4305/2014, Law 4254/2014, Law 4283/2014, Law 4307/2014 and Law 4316/2014" "Greece." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Inheritance; Annuities from life insurance; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=217/1424159165&taxType=PIT" "400" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "Ειδικός φόρος κατανάλωσης καπνοβιομηχανικών προϊόντων" "EL-Greece" "" "2015/01/01" "1993/01/01" "2015/02/17" "Articles 96 and 97 of Law No 2960/2001 National Customs Code, as modified." "Greece" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=214/1424159165&taxType=Manufactured+tobacco" "401" "Excise duty - Energy products (EU harmonised)" "Excise duty on energy products" "Ειδικός φόρος κατανάλωσης ενεργειακών προϊόντων" "EL-Greece" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No 2386/1996 art.15, Law No 2753/1999 art.19, Law No 2960/2001 articles 72 to 78, Law No 3336/2005 art. 1, Law No 3483/2006 art. 10,Law No 3517/2006 art. 4 & 5 , Law No 3583/2007, Chapter A, articles 16 to 21, Law No 3634/2008, art. 22 & 28, law No 3775/2009, art.34, Law 3828/2010 art. 1, Law 3833/2010 art. 15 & 16, Law 3845/2010 art.4, Law 3899/2010 art. 5, Law 3986/2011 art. 36 and Law 4024/2011 art.38, Law No 4092/2012, art.5, Law No. 4093/2012, par. E.3, Law 4301/2014, art. 29, par. 1, and Law 4261/2014, art. 184, par. 6  (Ministerial decision is pending to allow for the application of the measure)" "Greece." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=213/1424159165&taxType=Energy+products+and+electricity" "402" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty - Ethyl alcohol and alcoholic products (EU harmonised)" "Ειδικός Φόρος κατανάλωσης στην αιθυλική αλκοόλη και στα αλκοολούχα ποτά" "EL-Greece" "" "2015/01/01" "1993/01/01" "2015/02/17" "Articles 79 of Law No 2960/2001 (Government Gazette 265/A/22.11.2001), as modified." "Greece." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=212/1424159165&taxType=Alcoholic+beverages" "403" "Motor vehicles tax - Road tax on motor vehicles" "Road tax on motor vehicles" "Τέλη κυκλοφορίας" "EL-Greece" "" "2015/01/01" "1953/03/01" "2015/02/17" "Law No 2367/1953, Law No 2093/1992, as amended, by Law No 2873/2000, Law No 2948/2001, Law No 2992/2002, Law No 3052/2002, Law No 3283/2004, Law No 3697/2008, Law No 3888/2010, Law No 3986/2011 and Law No 4093/2012." "Region of Greece." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=838/1424159165&taxType=Other+direct+tax" "404" "Motor vehicles tax - Car registration tax" "Motor vehicle registration tax" "Τέλος ταξινόμησης οχημάτων" "EL-Greece" "" "2015/01/01" "1985/01/01" "2015/02/17" "Law No 2960/2001 art 121 - 133 and art 184.. Law No 1573/1985, where not abolished, Law No 3156/2003 art.26 - 27, Law No 3190/2003 art 21, Law No 3583/2007 art1, LawNo 3763/09 art.25 and Law No 4211/2013 art 5." "Greece." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=216/1424159165&taxType=Other+indirect+tax" "405" "Corporate income tax" "Corporate income tax" "Φόρος εισοδήματος νομικών προσώπων" "EL-Greece" "" "2015/01/01" "1994/01/01" "2015/02/17" "Law 4172/2013 (Income Tax Code), as amended by: Law 4174/2013, Law 4223/2013, Law 4302/2014, Law 4303/2014, Law 4305/2014, Law 4254/2014, Law 4283/2014, Law 4307/2014 and Law 4316/2014." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=211/1424159165&taxType=CIT" "406" "Stamp duty" "Stamp duties" "Φορολογία χαρτοσήμου" "EL-Greece" "" "2015/01/01" "1931/07/28" "2015/02/17" "Law No 4755/1930 as codified by the Presidential Decree of 28 July 1931 (Government Gazette 239 of 28 July 1931), and subsequently amended, particularly by Law No 2873/2000 Article 25, which abolished a large number of stamp duties. Law No 2990/2002 art 2, Law No 3091/2002 art. 20 and Law No 3522/2006 art. 3 and 26. Since the application of value added tax in Greece, as from 1 January 1987, certain transactions and dealings, such as contracts for the sale of goods and the provision of services, entered into by persons who are taxable under VAT legislation are no longer subject to stamp duties." "All over the Greek State." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=222/1424159165&taxType=Other+indirect+tax" "407" "Insurance tax - Insurance premium tax" "Insurance premium tax (previously turnover tax)" "Φόρος Ασφαλίστρων (πρώην φόρος κύκλου εργασιών)" "EL-Greece" "" "2015/01/01" "2006/11/01" "2015/02/17" "Law No 3492/2006 art.29 (Government Gazette 210/A of 05 October 2006), Turnover tax/insurance abolished by Law No 3492/2006 art 29 par 9)." "All over the Greek State." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=215/1424159165&taxType=Other+indirect+tax" "408" "Capital tax - Inheritance, gifts and parental provision" "Tax on inheritance, gifts and parental provisions" "Φόρος κληρονομιών, δωρεών και γονικών παροχών" "EL-Greece" "" "2015/01/01" "1973/01/01" "2015/02/17" "Decree Law No 118/73 as subsequently amended, codified by Law No 2961/2001 and amended by Law 3091/2002, Law 3193/2003, Law 3220/2004, Law 3296/2004, Law 3427/2005, Law 3453/2006, Law 3470/2006, Law 3522/2006, Law 3554/2007, Law 3610/2007, Law No 3634/2008, Law 3815/2010, Law 3842/2010, Law 3943/2011 and Law 4174/2013." " Greece. " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=210/1424159165&taxType=Other+direct+tax" "409" "Excise duty - Tobacco products (EU harmonised)" "Tobacco duty" "Tabaksteuer" "DE-Germany" "" "2015/01/01" "1880/04/01" "2015/02/17" "The legal basis for the imposition of tobacco duty is the Tobacco Duty Act of 15 July 2009 (Federal Law Gazette I, p. 1870), last amended by Article 2 (57) of the Act of 22 December 2011 (Federal Law Gazette I, p. 3044)." "Federal Republic of Germany excluding the island of Heligoland and the territory of Büsingen" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=119/1424159160&taxType=Manufactured+tobacco" "410" "Social security contribution (Employers)" "Social security contributions (employers) a) Statutory health insurance b) Statutory occupational accident insurance c) Statutory pension insurance d) Statutory unemployment insurance e) Statutory long-term care insurance" "Sozialversicherungsabgaben (Arbeitgeber) a) Gesetzliche Krankenversicherung b) Gesetzliche Unfallversicherung c) Gesetzliche Rentenversicherung d) Gesetzliche Arbeitslosenversicherung e) Soziale Pflegeversicherung" "DE-Germany" "" "2015/01/01" "1883/06/21" "2015/02/17" "Statutory health insurance: The legal foundations went into effect on 21 June 1883. They are to be found in Book V of the German Social Code (SGB V) and in the Farmers Health Insurance Act.. Statutory occupational accident insurance: Book VII of the Social Code (SGB VII) went into effect on 1 January 1997 and replaced the provisions in Book III of the Reich Insurance Coded tracing back to 9 July 1884.. Statutory pension insurance: Book VI of the German Social Code (SGB VI) dating from 1 January 1891. Statutory unemployment insurance: Book III of the German Social Code (SGB III). The insurance went into effect on 1 October 1927.. Statutory long-term care insurance: Book XI of the German Social Code (SGB XI) tracing back to 1 January 1995" "Federal Republic of Germany" "taxType-5" "Central authority; Social security" "Central authority" "Central authority; Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1801/1424159160&taxType=SSC+employers" "411" "Excise duty - Alcoholic beverages (EU harmonised)" "a) Beer Duty b) Sparkling Wine Duty c) Intermediate Products Duty d) Alcohol Duty" "a) Biersteuer b) Schaumweinsteuer c) Zwischenerzeugnissteuer d) Branntweinsteuer" "DE-Germany" "" "2015/01/01" "1900/01/01" "2015/02/17" "" "Federal Republic of Germany excluding the island of Heligoland and the territory of Büsingen" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=832/1424159160&taxType=Alcoholic+beverages" "412" "Excise duty - Energy products (EU harmonised)" "a) Energy tax b) Electricity duty" "a) Energiesteuer b) Stromsteuer" "DE-Germany" "" "2015/01/01" "2006/08/01" "2015/02/17" "a) Energy Duty Act (EnergieStG) of 15 July 2006 (Federal Law Gazette 2006 I p. 1534), last amended by Article 11 of the Act of 18 July 2014 (Federal Law Gazette 2014 I p. 1042), and the Energy Duty Implementation Ordinance (EnergieStV) of 31 July 2006 (Federal Law Gazette 2006 I p. 1753), last amended by Article 1 of the Ordinance of 24 July 2013 (Federal Law Gazette 2013 I p. 2763). b) Electricity Duty Act (StromStG) of 24 March 1999 (Federal Law Gazette 1999 I p. 378), last amended by Article 2 of the Act of 5 December 2012 (Federal Law Gazette 2012 I p. 2436), and the Electricity Duty Implementing Ordinance (StromStV) of 31 May 2000 (Federal Law Gazette 2000 I p. 794), last amended by Article 2 of the Ordinance of 24 July 2013 (Federal Law Gazette 2013 I p. 2763). Electricity duty went into effect on 1 April 1999." "The Energy duty and the Electricity duty are levied in the german tax territory (Federal Republic of Germany excluding the island of Helgoland and the territory of Büsingen)." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=833/1424159160&taxType=Energy+products+and+electricity" "413" "Nuclear fuel tax" "Nuclear fuel duty" "Kernbrennstoffsteuer" "DE-Germany" "2016/12/31" "2015/01/01" "2011/01/01" "2015/02/17" "Nuclear Fuel Duty Act dated 2010/12/08 (Federal Law Gazette 2010 I p. 1804)" "Federal Republic of Germany" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1042/1424159159&taxType=Other+indirect+tax" "414" "Motor vehicles tax" "Motor vehicle tax" "Kraftfahrzeugsteuer" "DE-Germany" "" "2015/01/01" "1950/01/01" "2015/02/17" "The legal basis for the tax consists of the 2002 Motor Vehicle Tax Act (Federal Law Gazette 2002 I p. 3818) last amended by the Act of 5 December 2012 (Federal Law Gazette 2012 I p. 2431) and the 2002 Motor Vehicle Tax Implementing Ordinance (Federal Law Gazette 2002 I p. 3856), last amended by article 3 of the Act of 29 May 2009 (Federal Law Gazette 2009 I p. 1173)." "Federal Republic of Germany." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=121/1424159159&taxType=Other+direct+tax" "415" "Capital tax - Inheritance and gift tax" "Inheritance and gift tax" "Erbschaft- und Schenkungsteuer" "DE-Germany" "" "2015/01/01" "1906/07/01" "2015/02/17" "Legal basis for the imposition of inheritance and gift tax is the Inheritance and Gift Tax Act as published on 27 February 1997 (Federal Law Gazette 1997 I p. 378) last amended by Article 30 of the Act of 16 June 2013 (Federal Law Gazette 2013 I p. 1809).. As of 1 January 2009 important new regulations have come into effect. All kinds of assets will be equally valuated on the basis of the fair market price. The law also enhances tax privileges for close family members; company successors enjoy considerable tax reliefs (which are linked to the maintenance of jobs in the company over a fixed period)." " Federal Republic of Germany " "taxType-10" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=113/1424159159&taxType=Other+direct+tax" "416" "VAT - Import" "Import turnover tax" "Einfuhrumsatzsteuer" "DE-Germany" "" "2015/01/01" "1968/01/01" "2015/02/17" "The legal basis for the imposition of value-added tax comprises the Turnover (value-added) Tax Act as published on 21 February 2005 (Federal Law Gazette 2005 I p. 386) last amended by Articles 9, 10 and 11 of the Act of 22 December 2014 (Federal Law Gazette 2014 I p. 2417)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=138/1424159159&taxType=VAT" "417" "VAT" "Value-added tax" "Umsatzsteuer" "DE-Germany" "" "2015/01/01" "1968/01/01" "2015/02/17" "The legal basis for the imposition of value-added tax comprises the VAT Act as published on 21 February 2005 (Federal Law Gazette 2005 I p. 386) last amended by Articles 9, 10 and 11 of the Act of 22 December 2014 (Federal Law Gazette 2014 I p. 2417)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=139/1424159159&taxType=VAT" "418" "Trade tax" "Trade tax" "Gewerbesteuer" "DE-Germany" "" "2015/01/01" "1936/12/03" "2015/02/17" "The legal basis for the imposition of trade tax comprises the Trade Tax Act as published on 15 October 2002 (Federal Law Gazette 2002 I p. 4167) last amended by Article 7 of the Act of 22 December 2014 (Federal Law Gazette 2014 I p. 2417)." "Federal Republic of Germany." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=137/1424159159&taxType=Other+direct+tax" "419" "Solidarity surcharge" "Solidarity surcharge" "Solidaritätszuschlag" "DE-Germany" "" "2015/01/01" "1995/01/01" "2015/02/17" "The legal basis for imposing and determining the solidarity surcharge is the Act on measures to deal with inherited financial liabilities resulting from the unification of Germany, to provide a lasting foundation for reconstruction in the new Länder, to reorganise the system of federal revenue equalisation and to afford relief to public authority budgets (Act implementing the Federal Consolidation Programme of 23 June 1993, Federal Law Gazette 1993 I p. 944). The solidarity surcharge is levied in the form of a surtax as provided in Article 106 (1) No. 6 of the Basic Law.. The solidarity surcharge is imposed on the basis of the Solidarity Surcharge Act 1995 (SolzG 1995) in the version of 15 October 2002 (Federal Law Gazette 2002 I p. 4130), last amended by Article 6 of the Act Implementing the Recovery Directive of 7 December 2011 (Federal Law Gazette 2011 I p. 2592)." " Federal Republic of Germany " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=133/1424159159&taxType=Other+direct+tax" "420" "Church tax" "Church tax" "Kirchensteuer" "DE-Germany" "" "2015/01/01" "1850/01/01" "2015/02/17" "Church tax is levied on the basis of church tax acts enacted by the legislative bodies of the federal states (Länder). The Länder authorities are also responsible for supervising the relevant Church regulations." " Federal Republic of Germany " "taxType-10" "Regional authority" "Regional authority" "Regional authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=114/1424159159&taxType=Other+direct+tax" "421" "Social security contribution (Employees)" "Social security contributions (Employees) a) Statutory health insurance b) Statutory pension insurance c) Statutory unemployment insurance d) Statutory long-term care insurance" "Sozialversicherungsabgaben (Arbeitnehmer) a) Gesetzliche Krankenversicherung b) Gesetzliche Rentenversicherung c) Gesetzliche Arbeitslosenversicherung d) Soziale Pflegeversicherung" "DE-Germany" "" "2015/01/01" "1883/06/21" "2015/02/17" "Statutory health insurance: The legal foundations went into effect on 21 June 1883. They are to be found in Book V of the German Social Code (SGB V) and in the Farmers Health Insurance Act.. Statutory pension insurance: Book VI of the German Social Code (SGB VI) dating from 1 January 1891. Statutory unemployment insurance: Book III of the German Social Code (SGB III). The insurance went into effect on 1 October 1927.. Statutory long-term care insurance: Book XI of the German Social Code (SGB XI) tracing back to 1 January 1995" "Federal Republic of Germany" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2461/1424159159&taxType=SSC+employees" "422" "Personal income tax - Wage tax" "Wages tax" "Lohnsteuer" "DE-Germany" "" "2015/01/01" "1920/03/29" "2015/02/17" "Wages tax is not a tax in its own right but rather a separate method of collecting income tax. Its legal baseis the Income Tax Act (Einkommensteuergesetz). The Wages Tax Implementing Ordinance applies to supplement the provisions of the Income Tax Act relating to wages tax. This Ordinance includes additionalrules on the withholding of wages tax. Wages tax directives are also issued toclarify uncertainties and points calling for interpretation." "Federal Republic of Germany" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Benefits in kind (company car, meal cheques, etc); Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=123/1424159159&taxType=PIT" "423" "Personal income tax - Income tax" "Income tax" "Einkommensteuer" "DE-Germany" "" "2015/01/01" "1920/03/29" "2015/02/17" "The legal basis for taxing the income of individuals is provided by the Income Tax Act as published on 8 October 2009 (Federal Law Gazette I, p. 3366 and p. 3862), last amended by Article 4 of the Act Adapting the Fiscal Code to the Union Customs Code and Amending Further Tax Provisions of 22 December 2014 (Federal Law Gazette I, p. 2417). In addition, income tax and wages tax guidelines have been issued as general administrative regulations with the consent of the Bundesrat to clarify moot points and questions of interpretation..  .  .  " "Federal Republic of Germany" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=122/1424159159&taxType=PIT" "424" "Tax on lotteries, gambling and betting - Tax on betting and lottery" "Betting and lottery tax" "Rennwett- und Lotteriesteuer" "DE-Germany" "" "2015/01/01" "1922/04/08" "2015/02/17" "The legal basis for the tax on betting and lotteries is the Act on Betting and Lotteries of 8 April 1922 (Imperial Law Gazette 1922 I p. 393), last amended by Articles 1 and 4 of the Ordinance of 29 June 2012 (Federal Law Gazette 2012 I p. 1424; 2013 I p. 2236). The regulations for the implementation of the above Act and a number of other ordinances are also applicable." "Federal Republic of Germany." "taxType-11" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=134/1424159159&taxType=Other+indirect+tax" "425" "Capital tax - Capital yields tax" "Capital yields tax" "Kapitalertragsteuer" "DE-Germany" "" "2015/01/01" "1993/01/01" "2015/02/17" "Capital yields tax, like wages tax, is a term used to designate one of the special forms of income tax. The legal basis is sections 43 to 45d of the Income Tax Act." " Federal Republic of Germany " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=112/1424159159&taxType=Other+direct+tax" "426" "Insurance tax" "Insurance tax" "Versicherungsteuer" "DE-Germany" "" "2015/01/01" "1922/04/08" "2015/02/17" "The legal basis for the imposition of insurance tax is the Insurance Tax Act as published on 10 January 1996 (Federal Law Gazette 1996 I p. 22), last amended by Article 14 of the Act of 18 December 2013 (Federal Law Gazette 2013 I p. 4318)." "Federal Republic of Germany including the Exclusive Economic Zone (EEZ) in the North Sea and the Baltic Sea" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=120/1424159159&taxType=Other+indirect+tax" "427" "Aviation tax" "Aviation tax" "Luftverkehrsteuer" "DE-Germany" "" "2015/01/01" "2011/01/01" "2015/02/17" "Aviation Tax Act dated 2010/12/14 (Federal Law Gazette 2010 I p. 1885), last amended by Article 3 of the Act of 5 December 2012 (Federal Law Gazette 2012 I p. 2436)" "Federal Republic of Germany" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1041/1424159159&taxType=Other+indirect+tax" "428" "Tax on real estate - Real property transfer tax" "Real property transfer tax" "Grunderwerbsteuer" "DE-Germany" "" "2015/01/01" "1983/01/01" "2015/02/17" "The legal basis is the Real Property Transfer Tax Act as published on 26 February 1997 (Federal Law Gazette I p. 418, 1804), last amended by Article 14 of the Act of 25 July 2014 (Federal Law Gazette I p. 1266)." "Federal Republic of Germany." "taxType-10" "Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=136/1424159159&taxType=Other+direct+tax" "429" "Corporate income tax" "Corporate income tax" "Körperschaftsteuer" "DE-Germany" "" "2015/01/01" "1920/04/15" "2015/02/17" "The legal basis for the imposition of corporate tax is the Corporate Income Tax Act as published on 15 October 2002 (Federal Law Gazette 2002   I p. 4144), last amended by Article 6 of the law of 22 December 2014 (Federal Law Gazette 2014 I p. 2417), and the Corporate Tax Implementing Ordinance as published on 22 February 1996 (Federal Law Gazette 1996 I p. 365), last amended by Article 3 of the Ordinance of 17 November 2010 (Federal Law Gazette 2010 I p. 1544). Corporate tax law makes extensive use of the principles and   provisions of income tax law, especially as regards the determination of   profits, depreciation rules and the assessment and payment of   tax.  . Corporate tax provisions have been issued in the form of general administrative regulations to clarify uncertainties and issues requiring interpretation (see corporate tax provisions 2004 of 13 December 2004 (Federal Tax Gazette 2004 I special issue 2 p. 2)." "Federal Republic of Germany (including that share of the continental shelf which belongs to the Federal Republic of Germany, insofar as natural resources of the seabed or its subsoil are explored or exploited or the continental shelf is utilizied for power generation using renewable energy sources)" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=115/1424159159&taxType=CIT" "430" "Tax on real estate - Real property tax" "Real property tax" "Grundsteuer" "DE-Germany" "" "2015/01/01" "1936/12/03" "2015/02/17" "Legal basis for the imposition of real property tax is the Real Property Tax Reform Act of 7 August 1973 (Federal Law Gazette 1973 I p. 965), last amended by Article 38 of the Act of 19 December 2008 (Federal Law Gazette 2008 I p. 2794)." "Federal Republic of Germany." "taxType-10" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=135/1424159159&taxType=Other+direct+tax" "431" "Social security contribution (Employers)" "Employers social security contributions" "Työnantajan sosiaaliturvamaksut/Arbetsgivarens socialskyddavgifter" "FI-Finland" "" "2015/01/01" "1963/07/04" "2015/02/17" "Act on Health Insurance (1224/2004), Employees Pension Act, Local Government Pensions Act, State Employees' Pension Act, Act on Financing Unemployment Benefits (555/1998)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=260/1424159142&taxType=SSC+employers" "432" "Social security contribution (Employees)" "Employees social security contributions" "Työntekijän sosiaaliturvamaksut/Arbetstagares socialskyddsavgifter" "FI-Finland" "" "2015/01/01" "1963/07/04" "2015/02/17" "Act on Health Insurance (1224/2004), Employees' Pensions Act, Self-Employed Persons' Pensions Act, Farmers' Pensiosn Act, Seamen's Pensions Act, Local Government Pensions Act, State Employees' Pensions Act, Act on Financing Unemployment Benefits (555/1998)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=259/1424159142&taxType=SSC+employees" "433" "Personal income tax - Taxes on earned income" "State income tax on earned income, municipal income tax, church tax" "Valtion tulovero ansiotulosta, kunnallisvero, kirkollisvero" "FI-Finland" "" "2015/01/01" "1992/12/30" "2015/02/17" "Income Tax Act of 30 December 1992 (1535/1992)." "Municipal income tax: individuals and estates of deceased persons who are residents of the municipality in question.. Church tax: individuals who are members of the local communities of the Evangelical Lutheral or the Orthodox Church." "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority; Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Royalties; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=257/1424159142&taxType=PIT" "434" "Transfer tax" "Transfer tax" "Varainsiirtovero/Överlåtelseskatt" "FI-Finland" "" "2015/01/01" "1996/11/29" "2015/02/17" "Transfer Tax Act of 29 November 1996 (931/1996)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=264/1424159142&taxType=Other+indirect+tax" "435" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on alcohol and alcoholic beverages" "Alkoholi- ja alkoholijuomavero/Accis på alkohol och alkoholdrycker" "FI-Finland" "" "2015/01/01" "1994/12/29" "2015/02/17" "Act on Excise Duty on Alcohol and Alcoholic Beverages of 29 December 1994 (1471/1994)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=843/1424159142&taxType=Alcoholic+beverages" "436" "Taxation of non-residents income" "Taxation of non-residents` income" "Rajoitetusti verovelvollisten tulon verottaminen" "FI-Finland" "" "2015/01/01" "1978/08/11" "2015/02/17" "Act on Taxation of Non‑residents’ Income of 11 August 1978 (627/1978)." "   " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=623/1424159141&taxType=Other+direct+tax" "437" "Temporary bank tax" "Temporary bank tax" "Väliaikainen pankkivero/Tillfällig bankskatt" "FI-Finland" "2015/01/01" "2015/01/01" "2013/01/01" "2015/02/17" "Temporary Bank Tax act of 28 december 2012 (986/2012). " "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2921/1424159141&taxType=Other+direct+tax" "438" "Withholding tax at source on interest" "Withholding tax at source on interest" "Korkotulon lähdevero/Källskatt på ränteinkomst" "FI-Finland" "" "2015/01/01" "1990/12/28" "2015/02/17" "Act on Tax Withheld at Source from Interest of 28 December 1990 (1341/1990)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=625/1424159141&taxType=Other+direct+tax" "439" "Insurance tax - Tax on insurance premiums" "Tax on insurance premiums" "Eräistä vakuutusmaksuista suoritettava vero/Skatt på vissa försäkringspremier" "FI-Finland" "" "2015/01/01" "1966/12/20" "2015/02/17" "Act on Tax on Certain Insurance Premiums of 20 December 1966 (664/1966)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=251/1424159141&taxType=Other+indirect+tax" "440" "Landfill tax" "Waste Tax" "Jätevero/Avfallskatt" "FI-Finland" "" "2015/01/01" "2011/01/01" "2015/02/17" "The Waste Tax Act of 17 December 2010 (1126/2010)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=252/1424159141&taxType=Other+indirect+tax" "441" "Motor vehicles tax - Car tax" "Car registration tax" "Autovero/Bilskatt" "FI-Finland" "" "2015/01/01" "1995/01/01" "2015/02/17" "Car Tax Act of 29 December 1994 (1482/1994). (Originally Car Tax Act of 15 November 1967 (482/1967.)" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=253/1424159141&taxType=Other+indirect+tax" "442" "Motor vehicles tax - Vehicle tax" "Vehicle tax" "Ajoneuvovero/Fordonsskatt" "FI-Finland" "" "2015/01/01" "2004/01/01" "2015/02/17" "Vehicle Tax Act of 30 December 2003 (1281/2003). (Originally Vehicle Tax Act of 30 December 1966 (722/1966))." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=621/1424159141&taxType=Other+indirect+tax" "443" "Public broadcasting tax" "Public broadcasting tax" "Laki yleisradioverosta/Lag om rundradioskatt" "FI-Finland" "" "2015/01/01" "2013/01/01" "2015/02/17" "" "Individuals living and companies and organisations based in the Åland Islands are exempt from the Public Broadcasting Tax." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2901/1424159141&taxType=Other+direct+tax" "444" "Tax on real estate - Real property tax" "Real property tax" "Kiinteistövero/Fastighetsskatt" "FI-Finland" "" "2015/01/01" "1992/07/20" "2015/02/17" "Act on Real Property Tax of 20 July 1992 (654/1992)." " " "taxType-10" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=262/1424159141&taxType=Other+direct+tax" "445" "Excise duty - Beverage packages" "Excise duty on certain beverage packages" "Eräiden juomapakkausten valmistevero / Accis på vissa dryckesförpackningar" "FI-Finland" "" "2015/01/01" "2005/01/01" "2015/02/17" "Act on Excise Duty on Certain Beverage Packages of 3 December 2004 (1037/2004)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=246/1424159141&taxType=Other+indirect+tax" "446" "Capital tax - Gift tax" "Gift tax" "Lahjavero/Gåvoskatt" "FI-Finland" "" "2015/01/01" "1940/07/12" "2015/02/17" "Inheritance and Gift Tax Act of 12 July 1940 (378/1940)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=241/1424159141&taxType=Other+direct+tax" "447" "Capital tax - Inheritance tax" "Inheritance tax" "Perintövero/Arvsskatt" "FI-Finland" "" "2015/01/01" "1940/07/12" "2015/02/17" "Inheritance and Gift Tax Act of 12 July 1940 (378/1940)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=242/1424159141&taxType=Other+direct+tax" "448" "Excise duty - Sweets, Ice-cream and Soft drinks" "Excise duty on sweets, ice-cream and soft drinks" "Makeisten, jäätelön ja virvoitusjuomien valmistevero/ Punktskatt på sötsaker, glass och läskedrycker" "FI-Finland" "" "2015/01/01" "2011/01/01" "2015/02/17" "Act on Excise Duty on Sweets, Ice-Cream and Soft Drinks of 17 December 2010 (1127/2010)." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2001/1424159141&taxType=Other+indirect+tax" "449" "Excise duty - Tobacco products (EU harmonised)" "Tobacco excise" "Tubakaaktsiis" "EE-Estonia" "" "2015/01/01" "2003/04/01" "2015/02/17" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014,2), entered into force 01.01.2015." "Estonia." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=204/1424159137&taxType=Manufactured+tobacco" "450" "Excise duty - Energy products (EU harmonised)" "Fuel and elctricity excises" "Kütuseaktsiis - Elektriaktsiis" "EE-Estonia" "" "2015/01/01" "2003/04/01" "2015/02/17" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014, 2), entered into force 01.01.2015." "Estonia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=203/1424159137&taxType=Energy+products+and+electricity" "451" "Social security contribution (Employers)" "Pension insurance (20%), Health insurance (13%), Allotment for funded pension (4%) (minus), Employers unemployment insurance payment, Social contributions by self- and non-employed persons" "Pensionikindlustus (20%), ravikindlustus (13%), eraldis kogumispensionideks (4%) (miinus), tööandja töötuskindlustusmakse, mittepalgaliste töötajate ja mittetöötavate isikute sotsiaalmaksed" "EE-Estonia" "" "2015/01/01" "1992/01/01" "2015/02/17" "First Social Tax Act: passed 19.09.1990 (State Gazette, 1990, 9, 102), entered into force 01.01.1991.. Current Social Tax Act: passed 13.12.2000 (State Gazette I, 2000, 102, 675), entered into force 1.01.2001. Last amended 19.06.2014 (State Gazette I, 29.06.2014, 109), entered into force 01.07.2014.. Unemployment Insurance Act: passed 13.06.2001 (State Gazette I, 2001, 59, 359), entered into force 1.01.2002. Last amended 19.06.2014 (State Gazette I, 29.06.2014, 109), entered into force 01.07.2014." "Estonia" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1001/1424159135&taxType=SSC+employers" "452" "VAT" "Value added tax" "Käibemaks" "EE-Estonia" "" "2015/01/01" "2004/05/01" "2015/02/17" "Value Added Tax Act (Käibemaksuseadus). Passed 10 December 2003,. Entered into force 1 May 2004,. Last amended: 18.12.2014 (entered into force in 01.01.2015)" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=209/1424159135&taxType=VAT" "453" "Excise duty - Alcoholic beverages (EU harmonised)" "Alcohol excise" "Alkoholiaktsiis" "EE-Estonia" "" "2015/01/01" "2003/04/01" "2015/02/17" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014, 2), entered into force 01.01.2015." "Estonia." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1861/1424159135&taxType=Alcoholic+beverages" "454" "Tax on lotteries, gambling and betting - Gambling tax" "Gambling tax" "Hasartmängumaks" "EE-Estonia" "" "2015/01/01" "2002/04/01" "2015/02/17" "Gambling Tax Act (State Gazette I 2002, 28, 158). Last amended State Gazette 19.06.2014 (State Gazette I 29.06.2014,109, entered into force 01.07.2014)." "Estonia." "taxType-10" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=207/1424159135&taxType=Other+direct+tax" "455" "Tax on real estate - Land tax" "Land tax" "Maamaks" "EE-Estonia" "" "2015/01/01" "1993/07/01" "2015/02/17" "Land Tax Act (State Gazette I 1993, 24, 428). Last amended State Gazette I 2014, 29.06.2014, 109 (entered into force 01.07.2014)." "Estonia." "taxType-10" "Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=208/1424159135&taxType=Other+direct+tax" "456" "Pollution fee" "Pollution fee" "Saastetasu" "EE-Estonia" "" "2015/01/01" "2006/01/01" "2015/02/17" "Environmental Charges Act, entered into force 1 January 2006 (State Gazette I 2005 No 67 Art 512), last amended State Gazette I, 30.12.2014, 21 (entered into force in 01.01.2015)." "Estonia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=762/1424159135&taxType=Other+indirect+tax" "457" "Corporate income tax" "Corporate income tax" "Ettevõtte tulumaks" "EE-Estonia" "" "2015/01/01" "2000/01/01" "2015/02/17" "Income Tax Act, current law entered into force 01.01.2000 (State Gazette 1999, 101, 903). Last amended 18.12.2014 (State Gazette I, 23.12.2014, 4), entered into force 01.01.2015." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=201/1424159135&taxType=CIT" "458" "Personal income tax" "Personal income tax" "Füüsilise isiku tulumaks" "EE-Estonia" "" "2015/01/01" "2000/01/01" "2015/02/17" "Income Tax Act, current law entered into force 01.01.2000 (State Gazette 1999, 101, 903). Last amended 18.12.2014 (State Gazette I, 23.12.2014, 4), entered into force 01.01.2015." "Estonia." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Prizes and awards; Scholarships; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=205/1424159135&taxType=PIT" "459" "Social security contribution (Employees)" "Employees unemployment insurance payment" "Töötajate töötuskindlustusmakse" "EE-Estonia" "" "2015/01/01" "2001/06/13" "2015/02/17" "Unemployment Insurance Act, passed 13.06.2001 (State Gazette I, 2001, 59, 359), entered into force 1.01.2001. Last amended 19.06.2014 (State Gazette I, 29.06.2014, 109), entered into force 01.07.2014." "Estonia" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1002/1424159135&taxType=SSC+employees" "460" "Excise duty - Energy products (EU harmonised)" "Energy tax on mineral oil etc., Excise duty on natural gas, Tax on coal, lignite and coke, etc., Tax on electricity, Tax on carbon dioxide, Sulphur tax on fuels, Tax on nitrogen oxides" "Energiafgift af mineralolieprodukter m.v., Afgift af naturgas og bygas, Afgift af stenkul, brunkul og koks mv., Afgift af elektricitet, CO2-afgift, Svovlafgift, Kvælstofoxidafgiftsloven" "DK-Denmark" "" "2015/01/01" "1988/10/14" "2015/02/17" "Law on energy tax on mineral oil etc. cf. Statutory Notice No 313 of 1 April 2011 (Cf. Mineralolieafgiftsloven) and later amendments.. Law on excise duty on natural gas and town gas, cf. Statutory Notice No 312 of 1 April 2011 (Cf. Gasafgiftsloven) and later amendments.. Law on tax on coal, lignite and coke, etc., cf. Statutory Notice No 1070 of 9 September 2014 (Cf. Kulafgiftsloven) and later amendments.. Law on tax on electricity, cf. Statutory Notice No 310 of 1 April 2011 (Cf. Elafgiftsloven) and later amendments.. Law on tax on carbon dioxide in certain energy product, cf. Statutory Notice No 321 of 4 April 2011 (Cf. CO2-afgiftsloven) and later amendments.. Law on tax on sulphur, cf. Statutory Notice No 335 of 18 March 2015 (Cf. Svovlafgiftsloven).. Law on tax on NOx, cf Statutory Notice No 1072 of 26 August 2013 (Cf. Kvælstofoxidafgiftsloven) and later amendments." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=837/1424159128&taxType=Energy+products+and+electricity" "461" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco" "Tobaksafgift" "DK-Denmark" "" "2015/01/01" "1992/12/19" "2015/02/17" "Law number 379 1st of April 2014 on tobacco products." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=171/1424159128&taxType=Manufactured+tobacco" "462" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on beer, wine, fruit-wine and spirits" "Afgift af øl, vin og frugtvin Afgift af spiritus" "DK-Denmark" "" "2015/01/01" "1992/12/19" "2015/02/17" "Statutory Notice No. 1062 of 26 August 2013 (Øl- og vinafgiftsloven)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=836/1424159128&taxType=Alcoholic+beverages" "463" "Social security contribution (Employers)" "Social security contribution - Employers" "Social bidrag - arbejdsgivere" "DK-Denmark" "" "2015/01/01" "2006/12/05" "2015/02/17" "Statutory Notice No 1332, 5th of December 2006 (sygesikringsordning for søfarende).. Statutory Notice No 686, 20th of June 2011 (lønmodtagernes Garantifond) but changed by Statutory Notice No 1233, 24th of November 2014." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2341/1424159128&taxType=SSC+employers" "464" "Social security contribution (Employees)" "Social security contribution - Employees" "Social bidrag - lønmodtagere" "DK-Denmark" "" "2015/01/01" "1907/04/09" "2015/02/17" "Statutory Notice No 348 of 8th April 2014 (arbejdsløshedsforsikring m.v.).. Statutory Notice No 943 25th August 2014 (fleksydelse)." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2221/1424159128&taxType=SSC+employees" "465" "VAT" "Value Added Tax" "Merværdiafgift (Moms)" "DK-Denmark" "" "2015/01/01" "1967/01/01" "2015/02/17" "Value Added Tax Act (momsloven), see Statutory Notice No 106 of 23 January 2013, and Statutory Order on the VAT Act (Bekendtgørelse om merværdiafgiftsloven (momsloven)) 2013. From 1962 to 1967 a similar type of VAT (momsen) was in place, only applied on retail trade." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=761/1424159128&taxType=VAT" "466" "Tax on real estate - Municipal land tax" "Municipal land tax" "Kommunal grundskyld" "DK-Denmark" "" "2015/01/01" "1688/01/01" "2015/02/17" "Statutory Notice No 1067 of August 2013 (Vurderingsloven)." " " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=196/1424159127&taxType=Other+indirect+tax" "467" "Motor vehicles tax - Green tax on passenger cars" "Green tax on passenger cars" "Afgift efter brændstofforbrug af visse person- og varebiler (Ejerafgift/Brændstofforbrugsafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1997/07/01" "2015/02/17" "Statutory Notice No 40 of the 16th of January 2014 on fuel consumption for certain passenger cars and vans. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=179/1424159127&taxType=Other+indirect+tax" "468" "Excise duty - Coffee and tea" "Excise duty on coffee, coffee extracts and coffee-substitute and on tea and tea extracts" "Afgift af kaffe, kaffeekstrakt og kaffeerstatning samt the og theekstrak" "DK-Denmark" "" "2015/01/01" "1955/03/14" "2015/02/17" "Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 (Forbrugsafgiftsloven) and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=154/1424159127&taxType=Other+indirect+tax" "469" "Excise duty - Cigarette paper, chewing tobacco and snuff" "Excise duty on cigarette paper, chewing tobacco and snuff" "Afgift af cigaretpapir, skrå og snus (Forbrugsafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1955/03/14" "2015/02/17" "Law on different consumption taxes, see Statutory Notice No 56 of 29 January 2008 and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=153/1424159127&taxType=Other+indirect+tax" "470" "Excise duty - Chocolate and sweets" "Excise duty on chocolate and sweets" "Afgift af chokolade og sukkervarer" "DK-Denmark" "" "2015/01/01" "1968/12/18" "2015/02/17" "Law on tax on chocolate and sweets. Statutory Notice No 567 of 3 August 1998 and later amendments. Current legislation: law number 752 of 10th of June 2013." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=152/1424159127&taxType=Other+indirect+tax" "471" "Excise duty - Carbon dioxide tax on certain energy products" "Carbon dioxide tax on certain energy products" "Kuldioxidafgift af visse energiprodukter" "DK-Denmark" "" "2015/01/01" "1992/05/15" "2015/02/17" "Statutory Notice No 321 of 4 April 2011 (CO2-afgiftsloven)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=150/1424159127&taxType=Other+indirect+tax" "472" "Excise duty - CFC, HFC, PFC, and SF6" "Excise duty on CFC, HFC, PFC, and SF6" "CFC - afgiftsloven" "DK-Denmark" "" "2015/01/01" "1988/12/21" "2015/02/17" "Law on duty on certain ozon layer destructive substances and certain greenhouse gasses, see statutory notice no. 599 of 11 June 2007." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=149/1424159127&taxType=Other+indirect+tax" "473" "Capital tax - Tax on yield of pension scheme assets" "Tax on yield of pension scheme assets" "Pensionsafkastskat" "DK-Denmark" "" "2015/01/01" "1998/06/26" "2015/02/17" "Legal notice No. 1126 of 10nd October 2014 (Pensionsafkastbeskatningsloven). " " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=757/1424159127&taxType=Other+direct+tax" "474" "Capital tax - Share income" "Share income" "Aktieafkast (aktieavancebeskatning)" "DK-Denmark" "" "2015/01/01" "1993/01/01" "2015/02/17" "Statutory Notice No 92 of 17 January 2015 (aktieavancebeskatningsloven)." "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=143/1424159127&taxType=Other+direct+tax" "475" "Capital tax - Inheritance and Gift Tax" "Tax on Estates of deceased persons and Gift Tax" "Afgift af dødsboer og gaver (boafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1995/06/14" "2015/02/17" "Statutory Notice No 47 of 12. January 2015 (Boafgiftsloven).. (The Estate and Gift Tax Act has replaced the previous Inheritance and Gift Tax Act as of July 1, 1995. The earlier act still applies to estates, where the deceased died before July 1, 1995.)" "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=140/1424159127&taxType=Other+direct+tax" "476" "Capital tax - State income tax on estates of deceased persons" "State income tax on estates of deceased persons" "Dødsboskat" "DK-Denmark" "" "2015/01/01" "1996/12/27" "2015/02/17" "Statutory Notice 333 of 2th April 2012 (Dødsboskatteloven)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=144/1424159127&taxType=Other+direct+tax" "477" "Road tax - Road user charge (Eurovignette)" "Road User Charge (Eurovignette)" "Vejbenyttelsesafgift" "DK-Denmark" "" "2015/01/01" "1994/11/25" "2015/02/17" "Law No 896 of 15 August 2011 on road user charge (vejbenyttelsesafgiftsloven).. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=186/1424159127&taxType=Other+indirect+tax" "478" "Excise duty - Door-to-door distributed advertising circulars" "Excise duty on door-to-door distributed advertising circulars" "Afgift på husstandsomdelte reklamer (reklameafgitfsloven)" "DK-Denmark" "" "2015/01/01" "2014" "2015/02/17" "Law on Excise duty on door-to-door distributed advertising circulars, see Statutory notice No 1228 of 18 December 2012.. NOTE: THE LAW WILL ENTER INTO FORCE WHEN IT IS APPROVED BY EU ACCORDING TO THE STATE AID RULES." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2741/1424159127&taxType=Other+indirect+tax" "479" "Motor vehicles tax - Motor vehicle registration duty" "Motor vehicle registration duty" "Registreringsafgift af motorkøretøjer" "DK-Denmark" "" "2015/01/01" "1971/05/26" "2015/02/17" "Statutory notice No 29 of the 10th of January 2014 of registration duty on motor vehicles. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=180/1424159127&taxType=Other+indirect+tax" "480" "Duty on wage and salary costs" "Duty on wage and salary costs" "lov om afgift af lønsum m.v. (Lønsumsafgift)" "DK-Denmark" "" "2015/01/01" "1989/12/19" "2015/02/17" "Law on tax on labour costs (Lønsumsafgiftsloven). Statutory Notice No 1079 of 31 August 2013." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=147/1424159127&taxType=Other+indirect+tax" "481" "Taxation in relation to bankruptcy" "Taxation in relation to bankruptcy" "Konkursskatteloven" "DK-Denmark" "" "2015/01/01" "1991/06/06" "2015/02/17" "Statutory Notice 1242 of 27th October 2010 (konkursskatteloven). " " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=198/1424159127&taxType=Other+direct+tax" "482" "Personal income tax - Taxation of pension schemes" "Taxation of pension schemes" "Pensionsbeskatning" "DK-Denmark" "" "2015/01/01" "1971/06/09" "2015/02/17" " . Statutory Notice No 586 of 24th May 2013 (pensionsbeskatningsloven).. In addition to the taxation of pension schemes, the Danish PIT also consists of 'State and municipal tax', 'Tax on employee shares and bonds', as well as 'Labour market contribution', which have their own seperate tax forms." " " "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=185/1424159127&taxType=PIT" "483" "Insurance tax - Non-life insurance tax" "Non-life insurance tax" "Skadesforsikringsafgiftsloven" "DK-Denmark" "" "2015/01/01" "2013/01/01" "2015/02/17" "Statutory Notice No 551 of 18 June 2012 which entered into force on 1 January 2013 and replaced stamp duty for insurances.. The non-life insurance tax replaces the stamp duty for insurances, which was considered outdated and unnecessary complicated. The most profound change, which follows from this change in legislation, is that a relatively high tax payment on the purchase of non-life insurances is replaced by an ongoing tax based premium paid." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2681/1424159127&taxType=Other+indirect+tax" "484" "Personal income tax - Labour market contribution" "Labour market contribution" "Arbejdsmarkedsbidrag" "DK-Denmark" "" "2015/01/01" "2009/06/12" "2015/02/17" "Statutory Notice No 471 of 12th June 2009.. https://www.retsinformation.dk/Forms/R0710.aspx?id=125354. The labour market contribution is not really a labour market contribution, but a personal income tax applying only to labour income. Before 2008, the revenue was earmarked for certain social security expenditures through the Labour market Fund, but this system was abolished from 2008, and the tax enters the budget in the same way as the other income taxes. All taxpayers working in Denmark have to pay the labour market contribution no matter of where they are socially secured.. In addition to the labour market contribution, the Danish PIT also consists of 'State and municipal tax', 'Tax on employee shares and bonds', as well as 'Taxation of pension schemes', which have their own seperate tax forms." "" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Royalties; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1021/1424159127&taxType=PIT" "485" "Personal income tax - Church tax" "Church tax" "Kirkeskat" "DK-Denmark" "" "2015/01/01" "1920/01/01" "2015/02/17" "Statutory Notice No 725 of 26 June 2006. https://www.retsinformation.dk/Forms/R0710.aspx?id=10300" " " "taxType-3" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=182/1424159127&taxType=PIT" "486" "Personal income tax - State and municipal income tax" "State income tax and Municipal income tax" "Indkomstskat til staten og Kommunal indkomstskat" "DK-Denmark" "" "2015/01/01" "1903/06/01" "2015/02/17" "" "" "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Royalties; Income from renting immovable property; Income from renting movable property; Prizes and awards; Scholarships; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2321/1424159127&taxType=PIT" "487" "Corporate income tax" "Corporation tax" "Selskabsskat" "DK-Denmark" "" "2015/01/01" "1960/06/11" "2015/02/17" "Statutory Notice No 149 of 9th January 2015 (Selskabsskatteloven)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=146/1424159127&taxType=CIT" "488" "Taxation of profits and losses on claims, debts, and financial instruments" "Taxation of profits and losses on claims, debts, and financial instruments" "Lov om skattemæssig behandling af gevinst og tab på fordringer, gæld og finansielle kontrakter (kursgevinstloven)" "DK-Denmark" "" "2015/01/01" "1997/11/10" "2015/02/17" "Statutory Notice No 1113 of 18. September 2013 (Kursgevinstloven)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=199/1424159127&taxType=Other+direct+tax" "489" "Motor vehicles tax - Weight tax on motor vehicles" "Weight tax on motor vehicles" "Vægtafgift af motorkøretøjer (Vægtafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1962/03/28" "2015/02/17" "Statutory Notice No 185 of the 18th of February 2014 on weigth tax on motorvehicles. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=181/1424159127&taxType=Other+indirect+tax" "490" "Excise duty - Tax on certain packaging, disposable tableware, etc." "Tax on certain packaging, disposable tableware, and pvc filmwrapping and certain bags of paper or plastic etc." "Afgift af visse emballager, engangsservice og pvc-folier m.v" "DK-Denmark" "" "2015/01/01" "1977/12/21" "2015/02/17" "Law on tax on certain packaging, bags of paper or plastic, disposable tableware and PVC folios, see Statutory Notice No 1071 of 15 September 2014." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=165/1424159126&taxType=Other+indirect+tax" "491" "Tax on real estate - Taxation of the sale of immovable property" "Taxation of the sale of immovable property" "Lov om beskatning af fortjeneste ved afståelse af fast ejendom (ejendomsavancebeskatningsloven)" "DK-Denmark" "" "2015/01/01" "1982/06/09" "2015/02/17" "Statutory Notice No 1200 of 30 september 2013 (ejendomsavancebeskatningsloven). " " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=197/1424159126&taxType=Other+direct+tax" "492" "Excise duty - Tax on ice cream" "Tax on ice cream" "Afgift af konsumis" "DK-Denmark" "" "2015/01/01" "1946/12/21" "2015/02/17" "Law on tax on ice cream, see Statutory Notice No 115 of 31. January 2012 (Isafgiftsloven). " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=168/1424159126&taxType=Other+indirect+tax" "493" "Excise duty - Sulphur" "Excise duty on sulphur" "Afgift af svovl" "DK-Denmark" "" "2015/01/01" "1995/06/14" "2015/02/17" "Law on excise duty on sulphur, see Statutory Notice No 335 of 18 March 2015, and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=164/1424159126&taxType=Other+indirect+tax" "494" "Excise duty - Sealed NiCad-batteries" "Excise duty on sealed NiCad-batteries" "Afgift af hermetisk forseglede nikkel cadmium akkumulatorer" "DK-Denmark" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law on excise duty on sealed NiCad‑batteries, see Law No 1251 of 6 December 2006." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=162/1424159126&taxType=Other+indirect+tax" "495" "Excise duty - PVC and phtalates tax" "PVC and phtalates tax" "Afgift af polyvinylklorid og ftalater (PVC-afgiftsloven)" "DK-Denmark" "" "2015/01/01" "2000/01/01" "2015/02/17" "Law no. 253 of 19. March 2007 and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=160/1424159126&taxType=Other+indirect+tax" "496" "Excise duty - Wastewater" "Excise duty on wastewater" "Afgift af spildevand" "DK-Denmark" "" "2015/01/01" "1997/01/01" "2015/02/17" "Law number 938 of 27th June 2013 on the excise duty on wastewater. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=172/1424159126&taxType=Other+indirect+tax" "497" "Excise duty - Water in pipelines" "Excise duty on water in pipelines" "Afgift af ledningsført vand (Vandafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1993/07/30" "2015/02/17" "Excise duty on water in pipelines, Statutory Notice No 639 of 21 August 1998 and later amendments. Current legislation: law number 962 of the 27th of June 2013. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=173/1424159126&taxType=Other+indirect+tax" "498" "Tax on lotteries, gambling and betting" "Gambling duties" "Afgifter af spil (spilleafgiftsloven)" "DK-Denmark" "" "2015/01/01" "2012/01/01" "2015/02/17" "Law No 698 of 25 June 2010 (Spilleafgiftsloven) which entered into force on 1 January 2012 (by executive order No 1129 of 1 December 2011)." "The gambling law covers gambling provided in Denmark." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1941/1424159126&taxType=Other+indirect+tax" "499" "Excise duty - Nitrogen" "Excise duty on nitrogen" "Kvælstofafgift" "DK-Denmark" "" "2015/01/01" "1998/06/26" "2015/02/17" "Law no. 418 of 26 June 1998 and later amendments. Latest amendment see Law no. 1034 of 22 August 2013." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=159/1424159126&taxType=Other+indirect+tax" "500" "Hydrocarbon tax" "Hydrocarbon tax" "Kulbrinteskat (skat af kulbrinteindvinding)" "DK-Denmark" "" "2015/01/01" "1982/04/28" "2015/02/17" "Laws on assessment and collection of hydrocarbon tax, see Statutory Notice No 862 of 9. June 2014 (Kulbrinteskatteloven)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=175/1424159126&taxType=Other+direct+tax" "501" "Insurance tax - Tax on pleasure boat insurance" "Tax on pleasure boat insurance" "Afgift af lystfartøjsforsikringer (Lystfartøjsforsikringsafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1976/08/20" "2015/02/17" "Law on tax on pleasure boat insurance (lystfartøjsforsikringsafgiftsloven), see Statutory Notice No 1082 of 10 November 2005. .  . Changed by Statutory Notice No 1394 of 23 December 2012 (in connection with The Finance Act 2013, where the rate changed from 1% to 1.34 %)" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=176/1424159126&taxType=Other+indirect+tax" "502" "Insurance tax - Tax on third-party insurance for motor vehicles" "Tax on third-party insurance for motor vehicles etc." "Afgift af ansvarsforsikringer for motorkøretøjer (Motoransvarsforsikringsafgiftsloven)" "DK-Denmark" "" "2015/01/01" "1975/05/07" "2015/02/17" "Law on tax on third‑party insurance for motor vehicles etc. (motoransvarsforsikringsafgiftsloven), see Statutory Notice No 216 of 12 March 2007." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=610/1424159126&taxType=Other+indirect+tax" "503" "Capital tax - Property value tax" "Property value tax" "Lov om statslig, kommunal og amtskommunal ejendomsværdiskat (Ejendomsværdiskatteloven)" "DK-Denmark" "" "2015/01/01" "2000/01/01" "2015/02/17" "Statutory Notice No. 486 of 14 May 2013 (ejendomsværdiskatteloven).. Temporary changes in the valuation of property is made from the law 1535 of 27th of December 2014..  " " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=142/1424159126&taxType=Other+direct+tax" "504" "Excise duty - Pesticides" "Excise duty on pesticides" "Afgift af bekæmpelsesmidler" "DK-Denmark" "" "2015/01/01" "1995/06/14" "2015/02/17" "Law on excise duty on pesticides, see Law No 232 of 26 February 2015." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=161/1424159126&taxType=Other+indirect+tax" "505" "Financial levy on commercial premises" "Financial levy on commercial premises" "Dækningsafgift af forretningsejendomme" "DK-Denmark" "" "2015/01/01" "1961/01/01" "2015/02/17" "Statutory Notice No 1104 of 22th October 2013, regarding tax payable to municipalities on real property (lov om kommunal ejendomsskat)." " " "taxType-11" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=174/1424159126&taxType=Other+indirect+tax" "506" "Social security contribution - Compulsory health insurance (Employees)" "Compulsory health insurance" "Pojistné na všeobecné zdravotní pojištění" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 592/1992 Coll., latest amendments No. 59/1995, 149/1996, 48/1997, 127/1998, 258/2006, 492/2000, 49/2002, 176/2002, 424/2003, 437/2003, 455/2003, 53/2004, 438/2004, 135/2005, 381/2005, 413/2005, 545/2005, 62/2006, 117/2006, 189/2006, 214/2006, 264/2006, 261/2007 Coll. and Law No. 48/1997 Coll. With its latest amendments (especially 261/2007 Coll.)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=102/1424159099&taxType=SSC+employees" "507" "Social security contribution - Accident insurance contributions (Employers)" "Accident insurance contributions" "Pojistné na úrazové pojištění" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 262/2006 and Law No. 266/2006 Coll. With its latest amendments (especially 267/2006 Coll.)" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=750/1424159099&taxType=SSC+employers" "508" "Excise duty - Energy products (EU harmonised)" "Excise duty - Energy products (EU harmonised)" "Spotřební daň z minerálních olejů, Daň z elektřiny, Daň ze zemního plynu a některých dalších plynů, Daň z pevných paliv" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Excise duty on Mineral oils:. 1992 Excise duty Act No 587/1992 Coll., replaced by Excise duty Act No353/2003 Coll., as amended. Act No 261/2007 Coll., Tax on electricity, Tax on natural gas and other gases, Tax on solid fuels, as amended.  . Tax on electricity, Tax on natural gas and other gases, Tax on solid fuels:. Act No 261/2007 Coll." "Czech Republic" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=831/1424159099&taxType=Energy+products+and+electricity" "509" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty - Alcoholic beverages (EU harmonised)" "Spotřební daň z lihu, spotřební daň z piva, spotřební daň z vína a meziproduktů" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "1992 Excise duty Act No 587/1992 Sb., replaced by Excise duty Act No 353/2003 Coll., as amended " "Czech Republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=830/1424159099&taxType=Alcoholic+beverages" "510" "Social security contribution - Compulsory health insurance (Employers)" "Compulsory health insurance" "Pojistné na všeobecné zdravotní pojištění" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 592/1992 Coll., latest amendments No. 59/1995, 149/1996, 48/1997, 127/1998, 258/2006, 492/2000, 49/2002, 176/2002, 424/2003, 437/2003, 455/2003, 53/2004, 438/2004, 135/2005, 381/2005, 413/2005, 545/2005, 62/2006, 117/2006, 189/2006, 214/2006, 264/2006, 261/2007 Coll. and Law No. 48/1997 Coll. With its latest amendments (especially 261/2007 Coll.)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=103/1424159099&taxType=SSC+employers" "511" "Social security contribution - Voluntary pension insurance (Employees)" "Voluntary pension insurance" "Dobrovolné pojistné na důchodové pojištění" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 589/1992 Coll. as amended notably by 155/1995." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=748/1424159099&taxType=SSC+employees" "512" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "Spotřební daň z tabákových výrobků" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "1992 Excise duty Act, No 587/1992 Sb., replaced by Excise duty Act No 353/2003, as amended " "Czech Republic." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=94/1424159099&taxType=Manufactured+tobacco" "513" "Social security contribution (Employers)" "Social security and employment policy contributions" "Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 589/1992 Coll. as amended notably by 10/1993, 160/1993, 307/1993, 42/1994, 241/1994, 59/1995, 118/1995, 149/1995, 104/1996, 113/1997, 134/1997, 306/1997, 18/2000, 29/2000, 118/2000, 132/2000, 220/2000, 238/2000, 492/2000, 353/2001, 263/2002, 424/2003, 425/2003, 437/2003, 186/2004, 281/2004, 359/2004, 436/2004, 168/2005, 253/2005, 377/2005, 361/2005, 62/2006, 189/2006, 264/2006, 585/2006, 153/2007, 181/2007, 261/2007, 296/2007, 305/2008 Sb. (part), 189/2006 Sb., 585/2006 Sb., 153/2007 Sb. (part), 261/2007 Sb. (part), 296/2007 Sb. (part), 305/2008 Sb., 2/2009 Sb., 41/2009 Sb., 158/2009 Sb., 221/2009 Sb., 303/2009 Sb., 306/2008 Sb., 285/2009 Sb., 362/2009 Sb., 227/2009 Sb., 347/2010 Sb., 73/2011 Sb., 309/2002 Sb., 347/2010 Sb. (part)., 458/2011, 399/2012 Coll." "The Czech Republic." "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=101/1424159098&taxType=SSC+employers" "514" "Social security contribution (Employees)" "Social security and employment policy contributions" "Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 589/1992 Coll. as amended notably by 10/1993, 160/1993, 307/1993, 42/1994, 241/1994, 59/1995, 118/1995, 149/1995, 104/1996, 113/1997, 134/1997, 306/1997, 18/2000, 29/2000, 118/2000, 132/2000, 220/2000, 238/2000, 492/2000, 353/2001, 263/2002, 424/2003, 425/2003, 437/2003, 186/2004, 281/2004, 359/2004, 436/2004, 168/2005, 253/2005, 377/2005, 361/2005, 62/2006, 189/2006, 264/2006, 585/2006, 153/2007, 181/2007, 261/2007, 296/2007, 305/2008 (part), 189/2006, 585/2006, 153/2007 (part), 261/2007 (part), 296/2007 (part), 305/2008, 2/2009 Sb., 41/2009, 158/2009, 221/2009, 303/2009,  306/2008, 285/2009 , 362/2009 ., 227/2009 , 347/2010, 73/2011, 309/2002, 347/2010 (part), 458/2011, 399/2012 Coll." "The Czech Republic." "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=100/1424159098&taxType=SSC+employees" "515" "Motor vehicles tax - Road tax (commercial)" "Road tax" "Daň silniční" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act. No. 16/1993 Coll., as amended by subsequent acts." "Czech Republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=97/1424159098&taxType=Other+indirect+tax" "516" "Motor vehicles tax - Motor vehicle entry fees" "Motor vehicle entry fees" "Poplatek za povolení k vjezdu s motorovým vozidlem do vybraných míst a částí měst" "CZ-Czech Republic" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law No. 565/1990 Coll." "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=96/1424159098&taxType=Other+indirect+tax" "517" "Levy on electricity from solar radiation" "Levy on electricity from solar radiation" "Odvod za elektřinu ze slunečního záření" "CZ-Czech Republic" "" "2015/01/01" "2011/01/01" "2015/02/17" "Law No. 165/2012 Coll., as amended  by subsequent acts." "Czech Republic" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1281/1424159098&taxType=Other+indirect+tax" "518" "VAT" "Value added tax" "Daň z přidané hodnoty" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 235/2004 Coll.; as last amended by Law No. 635/2004, 669/2004, 124/2005, 215/2005, 217/2005, 377/2005, 441/2005, 545/2005, 109/2006, 230/2006, 319/2006, 109/2006, 230/2006, 319/2006, 172/2007, 261/2007, 270/2007, 296/2007, 124/2008, 126/2008, 302/2008,   87/2009, 281/2009, 362/2009, 489/2009, 120/2010, 199/2010, 47/2011, 370/2011, 375/2011, 457/2011, 458/2011, 18/2012, 167/2012, 333/2012, 500/2012, 502/2012 Coll., 241/2013, 344/2013 Coll., 196/2014, 262/2014, 360/2014 Coll." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=111/1424159098&taxType=VAT" "519" "Corporate income tax" "Corporate income tax" "Daň z příjmů právnických osob" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act No. 586/1992 Coll., Income Taxes Act, latest amendments No. 209/1997, 210/1997, 227/1997, 111/1998, 149/1998, 168/1998, 333/1998, 129/1999, 144/1999, 63/1999, 170/1999, 225/1999, 3/2000, 17/2000, 27/2000, 72/2000, 100/2000, 103/2000, 121/2000, 132/2000, 241/2000, 340/2000, 492/2000, 117/200, 120/2001, 239/2001, 453/2001, 483/2001, 50/2002, 128/2002, 198/2002, 210/2002, 308/2002, 260/2002 by Constitutional Court Finding No. 236/2011, 575/2002, 162/2003, 362/2003, 438/2003, 49/2004, 19/2004, 47/2004, 257/2004, 280/2004, 359/2004, 360/2004, 436/2004, 562/2004, 628/2004, 669/2004, 676/2004, 179/2005, 217/2005, 342/2005, 357/2005, 441/2005, 530/2005, 545/2005, 552/2005, 56/2006, 57/2006, 109/2006, 112/2006, 179/2006, 189/2006, 203/2006, 223/2006, 245/2006, 264/2006, 267/2006, 29/2007, 67/2007, 159/2007, 261/2007, 296/2007, 362/2007, 193/2008, 304/2008,306/2008, 482/2008, 2/2009, 87/2009, 216/2009, 221/2009, 227/2009, 281/2009, 289/2009, 303/2009, 304/2009, 326/2009, 362/2009, 199/2010, 346/2010, 348/2010, 73/2011, 188/2011, 329/2011, 353/2011, 355/2011,370/2011, 375/2011, 420/2011, 428/2011, 458/2011, 466/2011, 470/2011, 192/2012, 399/2012, 401/2012, 403/2012, 428/2012, 500/2012, 503/2012Coll., 44/2013, 80/2013, 105/2013, 160/2013, 215/2013 , 241/2013, and Legal Action of the Senate 344/2013 Coll. 162/2014,182/2014, 247/2014, 267/2014, 458/2011 (part), 332/2014 Coll." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=87/1424159098&taxType=CIT" "520" "Personal income tax" "Personal income tax" "Daň z příjmů fyzických osob" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act No. 586/1992 Coll., on Income Taxes,. latest amendments No. 209/1997, 210/1997, 227/1997, 111/1998, 149/1998, 168/1998, 333/1998, 63/1999, 129/1999, 144/1999, 170/1999, 225/1999,. by Constitutional Court Finding No. 3/2000, 17/2000, 27/2000, 72/2000, 100/2000, 103/2000, 121/2000, 132/2000, 241/2000, 340/2000, 492/2000, 117/2001,120/2001, 239/2001, 453/2001, 483/2001, 50/2002, 128/2002, 198/2002, 210/2002, 260/2002. by Constitutional Court Finding No. 236/2011, 308/2002,  575/2002, 162/2003, 362/2003, 438/2003, 19/2004, 47/2004, 49/2004, 257/2004, 280/2004, 359/2004, 360/2004, 436/2004, 562/2004, 628/2004, 669/2004, 676/2004, 179/2005, 217/2005, 342/2005, 357/2005, 441/2005, 530/2005, 545/2005, 552/2005, 56/2006, 57/2006, 109/2006, 112/2006, 179/2006, 189/2006, 203/2006, 223/2006, 245/2006, 264/2006, 267/2006, 29/2007, 67/2007, 159/2007, 261/2007, 296/2007, 362/2007, 126/2008, 306/2008, 482/2008, 2/2009, 87/2009, 216/2009, 221/2009, 227/2009, 281/2009, 289/2009, 303/2009, 304/2009, 326/2009, 362/2009, 199/2010, 346/2010, 348/2010. by Constitutional Court Finding No. 119/2011, 73/2011, 188/2011, 329/2011, 353/2011, 355/2011,370/2011, 375/2011, 420/2011, 428/2011, 458/2011, 466/2011, 470/2011, 192/2012, 399/2012, 401/2012, 403/2012, 428/2012, 500/2012, 503/2012, 44/2013, 80/2013, 105/2013, 160/2013, 215/2013, 241/2013, 344/2013,. by Constitutional Court Finding No. 162/2014, 247/2014, 267/2014, 332/2014  Coll." "Czech Republic." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Inheritance; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2241/1424159098&taxType=PIT" "521" "Tax on real estate - Real estate acquisition tax" "Real estate acquisition tax" "Daň z nabytí nemovitých věcí" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law (legal measure of the Senate) No. 340/2013 Coll." "Czech Republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=109/1424159098&taxType=Other+indirect+tax" "522" "Tax on real estate - Fee on building land betterment" "Fee on building land betterment" "Poplatek za zhodnocení stavebního pozemku" "CZ-Czech Republic" "" "2015/01/01" "2002/01/01" "2015/02/17" "Law No. 565/1990 Coll., lasted amendment No. 320/2002 Coll." "Czech Republic." "taxType-10" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=108/1424159098&taxType=Other+direct+tax" "523" "Social security contribution - Voluntary pension insurance (Employers)" "Voluntary pension insurance" "Dobrovolné pojistné na důchodové pojištění" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 589/1992 Coll. as amended notably by 155/1995." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=749/1424159098&taxType=SSC+employers" "524" "Social security contribution - Voluntary sick insurance (Self-employed)" "Voluntary sick insurance paid by self-employed" "Dobrovolné pojistné na nemocenské od OSVČ" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 187/2006 Coll. and Law No. 589/1992 Coll." "The Czech Republic." "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=751/1424159098&taxType=SSC+employees" "525" "Tax on entertainment - Fees on entry tickets" "Fees on entry tickets" "Poplatek ze vstupného" "CZ-Czech Republic" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law No. 565/1990 Coll., latest amendments No. 48/1994, 229/2003 Coll." "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=104/1424159098&taxType=Other+indirect+tax" "526" "Tax on entertainment - Fees on recreational units (based on capacity)" "Fees on recreational units (based on capacity)" "Poplatek z ubytovací kapacity" "CZ-Czech Republic" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law of CNR No. 565/1990 Coll., latest amendments Act No. 305/1997 Coll. ,Act No. 149/1998 Coll. and Act.No. 348/2009" "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=105/1424159098&taxType=Other+indirect+tax" "527" "Tax on lotteries, gambling and betting - Levy from lotteries and other similar games" "Levy from lotteries and other similar games" "Odvod z loterií a jiných podobných her" "CZ-Czech Republic" "" "2015/01/01" "2012/01/01" "2015/02/17" "Law No. 202/1990 Coll, as amended by subsequent acts." "Czech Republic" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2181/1424159098&taxType=Other+direct+tax" "528" "Tax on real estate" "Real estate tax" "Daň z nemovitých věcí" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Act on Real Estate Tax, No. 338/1992 Coll., as amended by subsequent acts. " "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=110/1424159098&taxType=Other+indirect+tax" "529" "Tax on entertainment - Resort and recreation fees on visitors" "Resort and recreation fees on visitors" "Poplatek za lázeňský nebo rekreační pobyt" "CZ-Czech Republic" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law No. 565/1990 Coll., latest amendments No. 48/1994 Coll., No 229/2003 Coll., No 281/2009 Coll., No 329/2011 Coll." "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=106/1424159097&taxType=Other+indirect+tax" "530" "Administrative fees" "Administrative fees" "Správní poplatky" "CZ-Czech Republic" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law No. 368/1992 replaced by Law No. 634/2004 Coll." "Czech Republic." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=86/1424159097&taxType=Other+direct+tax" "531" "Dog tax" "Dog fee" "Poplatek ze psů" "CZ-Czech Republic" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law of CNR No. 565/1990 Coll., latest amendments No.48/1994 Coll., No. 229/2003 Coll.,No. 329/2011 Coll." "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=90/1424159097&taxType=Other+indirect+tax" "532" "Excise duty - Tobacco products (EU harmonised)" "Excise duties" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY-Cyprus" "" "2015/01/01" "2004/05/01" "2015/02/17" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=74/1424159090&taxType=Manufactured+tobacco" "533" "Excise duty - Energy products (EU harmonised)" "Excise duties" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY-Cyprus" "" "2015/01/01" "2004/05/01" "2015/02/17" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=72/1424159090&taxType=Energy+products+and+electricity" "534" "Special contribution to the Defense Fund" "Special contribution to the Defense Fund" "Έκτακτη Εισφορά για την Άμυνα" "CY-Cyprus" "" "2015/01/01" "1984/02/01" "2015/02/17" "The Special Contribution to the Defense Fund was implemented as from 1984. . Law No 13/1984 took effect for the period from 1st February 1984 to 31st December 1984, the Law No 5/1985 as ammended for the period 1st February 1985 to 31st December 2002 and the Law No 117(I)/2001 as ammended after the 1st January 2003. " "The Republic of Cyprus." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=82/1424159089&taxType=Other+direct+tax" "535" "Social security contribution - Redundancy Fund (Employers)" "The Termination of Employment Law" "Περί Τερματισμού Απασχολήσεως Νόμος" "CY-Cyprus" "" "2015/01/01" "1968/02/01" "2015/02/17" "The Termination of Employment Law (Law 24 of 1967-2003 and Regulations issued thereunder)." "Government Controlled Areas of Cyprus." "taxType-5" "" "Social security" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=80/1424159089&taxType=SSC+employers" "536" "Stamp duty" "Stamp duty" "Τέλος Χαρτοσήμων" "CY-Cyprus" "" "2015/01/01" "1964/01/01" "2015/02/17" "Law No 19/1963 as amended." "The Republic of Cyprus." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=83/1424159089&taxType=Other+direct+tax" "537" "Tax on lotteries, gambling and betting - Horseracing bets and Sweepstakes" "Taxation of horseracing bets and Sweepstakes" "Φόρος Στοιχημάτων" "CY-Cyprus" "" "2015/01/01" "1973/01/01" "2015/02/17" "Taxation of Horseracing bets and Sweepstakes Law of 1973 to 2007." "The Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=605/1424159089&taxType=Other+indirect+tax" "538" "Tax on lotteries, gambling and betting - Betting tax" "Betting tax" "Φόρος Στοιχημάτων" "CY-Cyprus" "2007/12/10" "2015/01/01" "1997/07/01" "2015/02/17" "The Collective Bets (Regulation and Taxation) Laws of 1997 to 2007." "The Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=604/1424159089&taxType=Other+indirect+tax" "539" "Tax on real estate - Immovable property tax" "Immovable property tax" "Φόρος Ακίνητης Ιδιοκτησίας" "CY-Cyprus" "" "2015/01/01" "1980/01/01" "2015/02/17" "Law No 24/1980 as amended." "The Republic of Cyprus." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=84/1424159089&taxType=Other+direct+tax" "540" "Tax on real estate - Lands and surveys fees" "Lands and surveys fees" "Τέλη που επιβάλλονται και εισπράττονται από το Τμήμα Κτηματολογίου και Χωρομετρίας" "CY-Cyprus" "" "2015/01/01" "1954/03/01" "2015/02/17" "Law No 78(Ι)/2000 as amended. The tax was abolished for deaths happened after the year 2000." "The Republic of Cyprus." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=747/1424159089&taxType=Other+direct+tax" "541" "VAT" "Vallue added tax" "Φόρος Προστιθέμενης Αξίας" "CY-Cyprus" "" "2015/01/01" "1992/07/01" "2015/02/17" "The Value Added Tax Laws of 2000 to 2011." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1561/1424159089&taxType=VAT" "542" "Special tax for financial institutions" "Special Tax for Financial Institutions" "Ο περί Επιβολής Ειδικού Φόρου Πιστωτικού Ιδρύματος Νόμος" "CY-Cyprus" "" "2015/01/01" "2011/04/29" "2015/02/17" "The levy is computed as 0.15% of the deposits held in Financial Institutions as at 31 December of the previous year with a maximum of 20% of the total taxable profits of the Financial Institution and it is payable for installations during the following year. . The levy  must not be rolled over to the holders of the accounts by the Financial Institutions.. Notes: " "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1601/1424159089&taxType=Other+direct+tax" "543" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duties" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY-Cyprus" "" "2015/01/01" "2004/05/01" "2015/02/17" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=71/1424159089&taxType=Alcoholic+beverages" "544" "Social security contribution - Central holiday fund contributions (Employees)" "Annual Leave with Pay Law" "Ετησίων Αδειών μετ΄Απολαβών Νόμος" "CY-Cyprus" "" "2015/01/01" "1967/08/01" "2015/02/17" "The Annual Holidays with Pay Law (Law 8 of 1967-2005 and Regulations issued thereunder)." "Goverment controlled area of Cyprus." "taxType-4" "" "" "Social security" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1445/1424159089&taxType=SSC+employees" "545" "Social security contribution - Employers contribution to the Human Resource Development Fund" "Human Resource Development Law, 1999-2007" "Ο Περί Ανάπτυξης Ανθρώπινου Δυναμικού Νόμος, 1999-2007" "CY-Cyprus" "" "2015/01/01" "1979/05/07" "2015/02/17" "The Human Resource Development Law of 1999 to 2007 [Law No. 125(I)/1999, No. 52(I)/2006 and No. 21(I)/2007].. The Regulations for the Human Resource Development Authority (Levy Payable by Employers) of 1979 to (No.2) of 2008." "" "taxType-5" "" "" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2641/1424159089&taxType=SSC+employers" "546" "Social security contribution (Employers)" "Social Insurance Law (consolidated)" "Περί Κοινωνικών Ασφαλίσεων Νόμος (ενοποιημένος)" "CY-Cyprus" "" "2015/01/01" "2010/07/02" "2015/02/17" "The Social Insurance Law (Law 59(I) /2010 amending and consolidating Law 41/1980) as amended." "Goverment Controlled Area of Cyprus." "taxType-5" "" "Social security" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=81/1424159089&taxType=SSC+employers" "547" "Personal income tax" "Personal income tax" "Φόρος Εισοδήματος Φυσικού Προσώπου" "CY-Cyprus" "" "2015/01/01" "1961/01/01" "2015/02/17" "Law 118(I)/2002 as amended" "The Republic of Cyprus." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Royalties; Income from renting immovable property; Income from renting movable property; Annuities from life insurance" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=77/1424159089&taxType=PIT" "548" "Corporate income tax" "Corporate tax" "Εταιρικός Φόρος" "CY-Cyprus" "" "2015/01/01" "1991/01/01" "2015/02/17" "Law No 118 (I)/2002 as amended." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=69/1424159089&taxType=CIT" "549" "Motor vehicles tax - Circulation licenses for public use vehicles" "Circulation licenses for public use vehicles" "Άδειες κυκλοφορίας οχημάτων Δημόσιας Χρήσης" "CY-Cyprus" "" "2015/01/01" "1972/01/01" "2015/02/17" "Law N.86/1972 as amended." "The Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=601/1424159089&taxType=Other+indirect+tax" "550" "Motor vehicles tax" "Excise duties" "Φόροι κατανάλωσης" "CY-Cyprus" "" "2015/01/01" "2006/11/07" "2015/02/17" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=744/1424159089&taxType=Other+indirect+tax" "551" "Capital tax - Capital gains tax" "Capital gains tax" "Φόρος Κεφαλαιουχικών Κερδών" "CY-Cyprus" "" "2015/01/01" "1980/01/01" "2015/02/17" "Law No 52/1980 as amended" "Republic of Cyprus" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1621/1424159089&taxType=Other+direct+tax" "552" "Excise duty (Non EU harmonised excises)" "Excise Duties" "Φόροι Κατανάλωσης" "CY-Cyprus" "" "2015/01/01" "2004/05/01" "2015/02/17" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=70/1424159089&taxType=Other+indirect+tax" "553" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco" "Trošarina na duhanske prerađevine" "HR-Croatia" "" "2015/01/01" "2013/07/01" "2015/02/17" "Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 22/13, 32/13 and 81/13) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15).  " "Territory of the Republic of Croatia" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2985/1424159083&taxType=Manufactured+tobacco" "554" "Social security contribution (Employees)" "Social security contribution - Employees" "Doprinosi za obvezna osiguranja" "HR-Croatia" "" "2015/01/01" "2003/01/01" "2015/02/17" "" "The Republic of Croatia" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3161/1424159083&taxType=SSC+employees" "555" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on alcohol" "Trošarine na alkohol i alkoholna pića" "HR-Croatia" "" "2015/01/01" "2013/07/01" "2015/02/17" "Excise Duty Act -Zakon o trošarinama – ZOT  (Official Gazette, No. 22/13, 32/13 and 81/13 ) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15)" "Territory of the Republic of Croatia" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2984/1424159083&taxType=Alcoholic+beverages" "556" "Excise duty - Energy products (EU harmonised)" "Excise duty on energy products and electricity" "Trošarina na energente i električnu energiju" "HR-Croatia" "" "2015/01/01" "2013/07/01" "2015/02/17" "Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 22/13, 32/13 and 81/13) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15).  " "Territory of the Republic of Croatia" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3541/1424159083&taxType=Energy+products+and+electricity" "557" "Motor vehicles tax - Tax on road motor vehicles" "Tax on road motor vehicles" "Porez na cestovna motorna vozila" "HR-Croatia" "" "2015/01/01" "1994/01/01" "2015/02/17" "Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave (\"Narodne novine\" broj 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14) . Law concerning the financing of local and regional units of self government (official gazette of RC \"Narodne novine\" no. 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06, 73/08, 25/12, 147/14).  . Last modification of the tax: 1st July 2001." "Territory of the Republic of Croatia; this tax is compulsory tax for all counties in Croatia." "taxType-10" "" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3213/1424159082&taxType=Other+direct+tax" "558" "Motor vehicles tax - Special tax on motor vehicles" "Special tax act on motor vehicles" "Poseban porez na motorna vozila" "HR-Croatia" "" "2015/01/01" "2013/07/01" "2015/02/17" "Motor vehicles special tax act – Zakon o posebnom porezu na motorna vozila – NN (Official Gazette of the Republic of Croatia No.: 15/13)" "Territory of the Republic of Croatia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3222/1424159082&taxType=Other+indirect+tax" "559" "Special tax on coffee and non-alcoholic beverages" "Special tax on coffee and non-alcoholic beverages" "Posebni porez na kavu i bezalkoholna pića" "HR-Croatia" "" "2015/01/01" "2013/07/01" "2015/02/17" "Special tax on coffee and non-alcoholic beverages Act – Zakon o posebnom porezu na kavu i bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No.: 72/13)" "Territory of the Republic of Croatia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3221/1424159082&taxType=Other+indirect+tax" "560" "Tax on lotteries, gambling and betting - Annual fee for operating betting games" "Annual fee for operating betting games" "Godišnja naknada za priređivanje klađenja" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (\"Narodne novine\" br. 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 01st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3208/1424159082&taxType=Other+direct+tax" "561" "Tax on lotteries, gambling and betting - Annual fee for operating casino games" "Annual fee for operating casino games" "Godišnja naknada za priređivanje igara na sreću u casinima" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3205/1424159082&taxType=Other+direct+tax" "562" "Tax on lotteries, gambling and betting - Annual fee for operating slot machine games" "Annual fee for operating slot machine games" "Godišnja naknada za priređivanje igara na sreću na automatima" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3210/1424159082&taxType=Other+direct+tax" "563" "Tax on lotteries, gambling and betting - Fee for organising award games" "Fee for organising award games" "Naknada za priređivanje nagradnih igara" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.. Act on games of chance (Official gazette  no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3212/1424159082&taxType=Other+direct+tax" "564" "Tax on lotteries, gambling and betting - Fee for organising lottery games" "Fee for organising lottery games" "Naknada za priređivanje lutrijskih igara na sreću" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41,14, 143/14) na snazi od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14 ) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3203/1424159082&taxType=Other+direct+tax" "565" "Tax on lotteries, gambling and betting - Fee for organising occasional one-time games of chance" "Fee for organising occasional one-time games of chance" "Naknada za priređivanje prigodnih, jednokratnih igara na sreću" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3211/1424159082&taxType=Other+direct+tax" "566" "Tax on lotteries, gambling and betting - Monthly fee for operating betting games" "Monthly fee for operating betting games" "Mjesečna naknada za priređivanje klađenja" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3207/1424159082&taxType=Other+direct+tax" "567" "Tax on lotteries, gambling and betting - Monthly fee for operating casino games" "Monthly fee for operating casino games" "Mjesečna naknada za priređivanje igara na sreću u casinima" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.. Act on games of chance (Official gazette Narodne novine no. 87/09, 35/13, 158/13, 41/14, 143/14), from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3204/1424159082&taxType=Other+direct+tax" "568" "Tax on lotteries, gambling and betting - Monthly fee for operating slot machine games" "Monthly fee for operating slot machine games" "Mjesečna naknada za priređivanje igara na sreću na automatima" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.. Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015." "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3209/1424159082&taxType=Other+direct+tax" "569" "Tax on lotteries, gambling and betting - Tax on winnings from betting games" "Tax on winnings from betting games" "Porez na dobitke od igara klađenja" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.. Act on games of chance (Official gazette  no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015" "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3206/1424159082&taxType=Other+direct+tax" "570" "Tax on lotteries, gambling and betting - Tax on winnings from lottery games" "Tax on winnings from lottery games" "Porez na dobitke od lutrijskih igara" "HR-Croatia" "" "2015/01/01" "2010/01/01" "2015/02/17" "Zakon o igrama na sreću (Narodne novine br. 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.. Act on games of chance (Official gazette Narodne novine no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015" "Territory of the Republic of Croatia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3201/1424159082&taxType=Other+direct+tax" "571" "Corporate income tax" "Corporate income tax (Profit Tax)" "Porez na dobit" "HR-Croatia" "" "2015/01/01" "1994" "2015/02/17" "Corporate Income Tax Act (Profit Tax Act),. Official gazzete of the Republic of Croatia no. 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13 and 143/14. http://www.porezna-uprava.hr/en_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro5" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3141/1424159082&taxType=CIT" "572" "Social security contribution (Employers)" "Social security contribution - Employers" "Doprinosi za obvezna osiguranja" "HR-Croatia" "" "2015/01/01" "2003/01/01" "2015/02/17" "" "The Republic of Croatia" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3142/1424159082&taxType=SSC+employers" "573" "Tax on real estate - Real estate transfer tax" "Real estate transfer tax" "Porez na promet nekretnina" "HR-Croatia" "" "2015/01/01" "1997/07/12" "2015/02/17" "The Real Estate Transfer Tax Law, (Official Gazette of RC \"Narodne novine\" No 69/97, 153/02, 22/11 and 143/14).. Amendments: Croatia Constitutional Court Decision (Official Gazette of RC \"Narodne novine\" No. 26/00); 01/01/2003 (Official Gazette of RC \"Narodne novine\" No. 153/02); 26/02/2011 (Official Gazette of RC \"Narodne novine\" No. 22/11); 01/01/2015 (Official Gazette of RC \"Narodne novine\" No. 143/14)" "" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3181/1424159082&taxType=Other+direct+tax" "574" "VAT" "Value added tax" "Porez na dodanu vrijednost" "HR-Croatia" "" "2015/01/01" "1998/01/01" "2015/02/17" "Value Added Tax Act (Zakon o porezu na dodanu vrijednost) - Official Gazette of the Republic of Croatia No.: 73/13, 99/13, 148/13, 153/13 and 143/14." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3202/1424159082&taxType=VAT" "575" "Personal income tax" "Personal income tax" "Porez na dohodak" "HR-Croatia" "" "2015/01/01" "1994" "2015/02/17" "Personal income tax act (Zakon o porezu na dohodak), Official gazzete of the Republic of Croatia no. 177/04, 73/08, 80/10, 114/11, 22/12, 144/12, 120/13 - Decision CCRC, 125/13, 148/13 and 143/14. http://www.porezna-uprava.hr/en_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro2" "Territory of the Republic of Croatia" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2961/1424159082&taxType=PIT" "576" "Corporate income tax - Withholding tax on dividends and income of foreign persons" "Withholding tax on dividends and income of foreign persons" "Данък върху дивидентите, ликвидационните дялове и доходите на местни и чуждестранни юридически лица" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "Effective from 01.01.2007. Prom. SG. 105/22 Dec 2006, amend. SG. 52/29 Jun 2007, amend. SG. 108/19 Dec 2007, amend. SG. 110/21 Dec 2007, amend. SG. 32/25 Mar 2008, amend. SG. 69/5 Aug 2008, amend. SG. 106/12 Dec 2008, amend. SG. 32/28 Apr 2009, amend. SG. 35/12 May 2009, amend. SG. 95/1 Dec 2009, amend. SG. 94/30 Nov 2010, amend. SG. 19/8 Mar 2011, amend. SG. 31/15 Apr 2011, amend. SG. 35/3 May 2011, amend. SG. 51/5 Jul 2011, amend. SG. 77/4 Oct 2011, amend. SG. 99/16 Dec 2011, amend. SG. 40/29 May 2012, amend. SG. 94/30 Nov 2012, amend. SG. 15/15 Feb 2013, suppl. SG. 16/19 Feb 2013, amend. SG. 23/8 Mar 2013, amend. SG. 68/2 Aug 2013, suppl. SG. 91/18 Oct 2013, amend. SG. 100/19 Nov 2013, amend. SG. 109/20 Dec 2013, amend. SG. 1/3 Jan 2014, amend. and suppl. SG. 105/19 Dec 2014, suppl. SG. 107/24 Dec 2014, amend. SG. 12/13 Feb 2015.  " "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=740/1424159053&taxType=CIT" "577" "Corporate income tax" "Corporate income tax" "Корпоративен данък" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "Promulgated, State Gazette No. 105/22.12.2006,Effective from 01.01.2007. Prom. SG. 105/22 Dec 2006, amend. SG. 52/29 Jun 2007, amend. SG. 108/19 Dec 2007, amend. SG. 110/21 Dec 2007, amend. SG. 32/25 Mar 2008, amend. SG. 69/5 Aug 2008, amend. SG. 106/12 Dec 2008, amend. SG. 32/28 Apr 2009, amend. SG. 35/12 May 2009, amend. SG. 95/1 Dec 2009, amend. SG. 94/30 Nov 2010, amend. SG. 19/8 Mar 2011, amend. SG. 31/15 Apr 2011, amend. SG. 35/3 May 2011, amend. SG. 51/5 Jul 2011, amend. SG. 77/4 Oct 2011, amend. SG. 99/16 Dec 2011, amend. SG. 40/29 May 2012, amend. SG. 94/30 Nov 2012, amend. SG. 15/15 Feb 2013, suppl. SG. 16/19 Feb 2013, amend. SG. 23/8 Mar 2013, amend. SG. 68/2 Aug 2013, suppl. SG. 91/18 Oct 2013, amend. SG. 100/19 Nov 2013, amend. SG. 109/20 Dec 2013, amend. SG. 1/3 Jan 2014, amend. and suppl. SG. 105/19 Dec 2014, suppl. SG. 107/24 Dec 2014, amend. SG. 12/13 Feb 2015" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=50/1424159053&taxType=CIT" "578" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise" "Акцизи" "BG-Bulgaria" "" "2015/01/01" "1994/04/01" "2015/02/17" "" "The territory of the Republic of Bulgaria." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=829/1424159053&taxType=Alcoholic+beverages" "579" "Social security contribution (Employers)" "State social security (obligatory contributions)" "Държавно обществено осигуряване (задължителни вноски)" "BG-Bulgaria" "" "2015/01/01" "2000/01/01" "2015/02/17" "For Social security contributions:. Social Insurance Code.  . For Health Insurance contributions:. Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 101/18.12.2009, (effective 18.12.2009)effective 10.08.2010, supplemented, SG No. 96/7.12.2010, amended, SG No. 97/10.12.2010, effective 10.12.2010.. Tax is in force since 1999/07/01" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=64/1424159053&taxType=SSC+employers" "580" "Social security contribution (Employees)" "State social security (obligatory contributions)" "Държавно обществено осигуряване (задължителни вноски)" "BG-Bulgaria" "" "2015/01/01" "2000/01/01" "2015/02/17" "Social insurance:. Social Insurance Code /Promulgated State Gazette, No. 110/17.12.1999, effective 1.01.2000; last amended, SG No. 99/15.12.2009, effective 1.01.2010SG No. 88/9.11.2010, effective 1.01.2011, SG No. 97/10.12.2010, effective 10.12.2010, SG No. 98/14.12.2010, effective 1.01.2011,amended and supplemented, SG No. 100/20.12.2011, effective 1.01.2012, supplemented, SG No. 7/24.01.2012, amended and supplemented, SG No. 21/13.03.2012, SG No. 38/18.05.2012, effective 1.07.2012, amended, SG No. 40/29.05.2012, supplemented, SG No. 44/12.06.2012, effective 1.07.2012, amended and supplemented, SG No. 58/31.07.2012, effective 1.08.2012, SG No. 81/23.10.2012, effective 1.09.2012, SG No. 89/13.11.2012, effective 1.01.2013, SG No. 94/30.11.2012, effective 1.01.2013, SG No. 99/14.12.2012, effective 1.01.2013, SG No. 15/15.02.2013, effective 1.01.2014, SG No. 20/28.02.2013, supplemented, SG No. 70/9.08.2013, effective 9.08.2013, amended, SG No. 98/12.11.2013, effective 1.12.2013, supplemented, SG No. 104/3.12.2013, effective 1.01.2014, amended and supplemented, SG No. 106/10.12.2013, effective 1.01.2014, SG No. 109/20.12.2013, effective 20.12.2013, amended, SG No. 111/27.12.2013, effective 1.01.2014, amended and supplemented, SG No. 1/3.01.2014, effective 1.01.2014, amended, SG No. 18/4.03.2014, effective 4.03.2014, SG No. 27/25.03.2014, effective 1.01.2014, SG No. 35/22.04.2014, SG No. 53/27.06.2014 SG No. 107/24.12.2014 effective 01.01.2015 , SG No. 12/13.02.2015 and SG No. 14/20.02.2015, SG No. 22/24.03.2015 effective 24.03.2015 . Health insurance:. Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 101/18.12.2009, (effective 18.12.2009)effective 10.08.2010, supplemented, SG No. 96/7.12.2010, amended, SG No. 97/10.12.2010, effective 10.12.2010.. Tax is in force since 1999/07/01. Amended and supplemented, SG No. 98/14.12.2010, effective 1.01.2011, amended, SG No. 100/21.12.2010, effective 1.01.2011, supplemente, SG No. 9/28.01.2011, amended, SG No. 60/5.08.2011, effective 5.08.2011, amended and supplemented, SG No. 99/16.12.2011, effective 1.01.2012, amended, SG No. 100/20.12.2011, effective 1.01.2012. amended and supplemented, SG No. 38/18.05.2012, effective 1.07.2012, amended and supplemented, SG No. 60/7.08.2012, effective 7.08.2012, SG No. 94/30.11.2012, effective 1.01.2013,SG No. 101/18.12.2012, effective 1.01.2013, SG No. 102/21.12.2012, effective 21.12.2012, supplemented, SG No. 4/15.01.2013, effective 15.01.2013, amended, SG No. 15/15.02.2013, effective 1.01.2014, amended and supplemented, SG No. 20/28.02.2013, SG No. 23/8.03.2013, effective 8.03.2013, SG No. 106/10.12.2013, effective 1.01.2014, SG No. 18/4.03.2014, effective 4.03.2014, amended, SG No. 35/22.04.2014, SG No. 53/27.06.2014, amended and supplemented, SG No. 54/1.07.2014, effective 1.07.2014.SG No. 107/24.12.2014, effective 1.01.2015 ammended SG No. 12/13.02.2015.  " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=63/1424159053&taxType=SSC+employees" "581" "VAT" "Value-added tax" "Данък върху добавената стойност ДДС" "BG-Bulgaria" "" "2015/01/01" "1994/04/01" "2015/02/17" "Promulgated, State Gazette No. 63/4.08.2006, effective as from the date of entry into force of the Treaty concerning the Accession of the Republic of Bulgaria to the European Union - 1.01.2007, amended, SG No. 86/24.10.2006, effective as from the date of entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union - 1.01.2007, supplemented, SG No. 105/22.12.2006, effective as from entry into force of the Treaty of Accession of the Republic of Bulgaria to the European Union - 1.01.2007, amended and supplemented, SG No. 108/29.12.2006, effective 1.01.2007, Judgment No. 7/23.04.2007 of the Constitutional court of the Republic of Bulgaria - SG No. 37/8.05.2007, amended, SG No. 41/22.05.2007, amended and supplemented, SG 52/29.06.2007, effective 1.11.2007, amended SG No. 59/20.07.2007, effective 1.03.2008, amended and supplemented, SG No. 108/19.12.2007, effective 19.12.2007, No. 113/28.12.2007, effective 1.01.2008, SG No. 106/12.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 23/27.03.2009, effective 1.11.2009, SG No. 74/15.09.2009, effective 15.09.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.01.2010, SG No. 94/30.11.2010, effective 1.01.2011, amended, SG No. 100/21.12.2010, effective 1.07.2011, amended and supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 77/4.10.2011, amended and supplemented, SG No. 99/16.12.2011, effective 1.01.2012, SG No. 54/17.07.2012, effective 17.07.2012, SG No. 94/30.11.2012, effective 1.01.2013, amended, SG No. 103/28.12.2012, effective 1.01.2013, amended and supplemented, SG No. 23/8.03.2013, effective 8.03.2013, amended, SG No. 30/26.03.2013, effective 26.03.2013, SG No. 68/2.08.2013, effective 2.08.2013, amended and supplemented, SG No. 98/12.11.2013, effective 1.12.2013, SG No. 101/22.11.2013, effective 1.01.2014, amended, SG No. 104/3.12.2013, effective 1.12.2013, SG No. 109/20.12.2013, effective 1.01.2014., SG No.1 от 3.01.2014 г., effective 1.01.2014, , SG No. 105/19.12.2014, effective 1.01.2015" "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=66/1424159053&taxType=VAT" "582" "Excise duty - Energy products (EU harmonised)" "Excise" "Акцизи" "BG-Bulgaria" "" "2015/01/01" "1994/04/01" "2015/02/17" "" "The territory of the Republic of Bulgaria." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=55/1424159053&taxType=Energy+products+and+electricity" "583" "Excise duty - Tobacco products (EU harmonised)" "Excise" "Акцизи" "BG-Bulgaria" "" "2015/01/01" "1994/04/01" "2015/02/17" "" "The territory of the Republic of Bulgaria." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=56/1424159053&taxType=Manufactured+tobacco" "584" "Personal income tax" "Personal income tax" "Закон за данъците върху доходите на физическите лица" "BG-Bulgaria" "" "2015/01/01" "2007/01/01" "2015/02/17" "" " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Dividends; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities; Revenues from donations and gifts" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=60/1424159053&taxType=PIT" "585" "Tax on real estate - Immovable property tax" "Immovable property tax" "Данък върху недвижимите имоти" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended andsupplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011, supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 28/5.04.2011, supplemented, SG No. 31/15.04.2011, effective 1.01.2011, amended, SG No. 35/3.05.2011, effective 3.05.2011, supplemented, SG No. 39/20.05.2011, amended, Judgment No. 5/5.04.2012 of the Constitutional Court of the Republic of Bulgaria, SG No. 30/17.04.2012, amended, SG No. 53/13.07.2012, effective 13.07.2012, supplemented, SG No. 54/17.07.2012, effective 17.07.2012, SG No.102/21.12.2012, effective 1.01.2013,amended, SG No. 24/12.03.2013, effective 12.03.2013, SG No. 30/26.03.2013, effective 26.03.2013, supplemented, SG No. 61/9.07.2013, effective 1.01.2014, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014, amendments in SG No. 104/3.12.2013, SG No. 105/19.12.2014, SG No. 14/20.02.2015" "Republic of Bulgaria." "taxType-10" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1761/1424159052&taxType=Other+direct+tax" "586" "Motor vehicles tax - Transport vehicles tax" "Transport vehicles tax" "Данък върху превозните средства" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended andsupplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011, supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 28/5.04.2011, supplemented, SG No. 31/15.04.2011, effective 1.01.2011, amended, SG No. 35/3.05.2011, effective 3.05.2011, supplemented, SG No. 39/20.05.2011, amended, Judgment No. 5/5.04.2012 of the Constitutional Court of the Republic of Bulgaria, SG No. 30/17.04.2012, amended, SG No. 53/13.07.2012, effective 13.07.2012, supplemented, SG No. 54/17.07.2012, effective 17.07.2012 SG No.102/21.12.2012,effective 1.01.2013,amended SG No. 24/12.03.2013, effective 12.03.2013, SG No. 30/26.03.2013, effective 26.03.2013, supplemented, SG No. 61/9.07.2013, effective 1.01.2014, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014,amendments in SG No. 104/3.12.2013, SG No. 105/19.12.2014, SG No. 14/20.02.2015" "Republic of Bulgaria." "taxType-10" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=58/1424159052&taxType=Other+direct+tax" "587" "Tax on lotteries, gambling and betting" "Taxes on gambling activity" "Данъци върху хазарта" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "" "Republic of Bulgaria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=743/1424159052&taxType=Other+indirect+tax" "588" "Capital tax - Taxes on donations, sponsorships and acquisition of property" "Taxes on donations, taxes on sponsorships and taxes on acquisition of property" "Данък при придобиване на имущества по дарение и по възмезден начин" "BG-Bulgaria" "" "2015/01/01" "1998/01/01" "2015/02/17" "Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended andsupplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011, supplemented, SG No. 19/8.03.2011, effective 8.03.2011, amended, SG No. 28/5.04.2011, supplemented, SG No. 31/15.04.2011, effective 1.01.2011, amended, SG No. 35/3.05.2011, effective 3.05.2011, supplemented, SG No. 39/20.05.2011, amended, Judgment No. 5/5.04.2012 of the Constitutional Court of the Republic of Bulgaria, SG No. 30/17.04.2012, amended, SG No. 53/13.07.2012, effective 13.07.2012, supplemented, SG No. 54/17.07.2012, effective 17.07.2012 SG No. 102/21.12.2012 г.,effective 1.01.2013 г.amended, SG No. 24/12.03.2013, effective 12.03.2013, SG No. 30/26.03.2013, effective 26.03.2013, supplemented, SG No. 61/9.07.2013, effective 1.01.2014, amended and supplemented, SG No. 101/22.11.2013, effective 1.01.2014, amendments in SG No. 104/3.12.2013, SG No. 105/19.12.2014, SG No. 14/20.02.2015" "Republic of Bulgaria." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=739/1424159052&taxType=Other+direct+tax" "589" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duties on alcohol and alcoholic beverages" "Droits d'accise sur l'alcool et les boissons alcoolisées/Accijnzen op alcohol en alcoholhoudende dranken" "BE-Belgium" "" "2015/01/01" "1993/01/01" "2015/02/17" "Directive 2008/118/EEC of the Council of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It was transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).. Law of 7 January 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of 4 February 1998)." "Belgium" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=827/1424158941&taxType=Alcoholic+beverages" "590" "Excise duty - Tobacco products (EU harmonised)" "Excise duties on tobacco products" "Droits d´accise sur les tabacs manufacturés/Accijnzen op tabaks-fabricaten" "BE-Belgium" "" "2015/01/01" "1993/01/01" "2015/02/17" "Directive 2008/118/EEC of the Council of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It was transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).. Law of 3 April 1997, relating to the fiscal regime of manufactured tobacco (BOJ of 16 May 1997)." "Belgium" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=33/1424158941&taxType=Manufactured+tobacco" "591" "Social security contribution - Health care contribution on pensions" "Health care contribution on pensions" "Cotisation A.M.I. sur la pension / Z.I.V.-bijdrage op het pensioen" "BE-Belgium" "" "2015/01/01" "1990/01/01" "2015/02/17" "Article 191, 7° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=596/1424158941&taxType=SSC+employees" "592" "Social security contribution - Solidarity levy on pensions" "Solidarity levy on pensions" "Cotisation de solidarité sur la pension / Solidariteitsbijdrage op het pensioen" "BE-Belgium" "" "2015/01/01" "1995/01/01" "2015/02/17" "Article 68 of the law concerning social provisions of 30 March 1994. Royal decree of 16 December 1996 (confirmed by the law of 13 June 1997)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=597/1424158941&taxType=SSC+employees" "593" "Excise duty - Energy products (EU harmonised)" "Excise duties on energy products and electricity" "Droits d´accise sur les produits énergétiques et l´électricité/Accijnzen op energieproducten en elektriciteit" "BE-Belgium" "" "2015/01/01" "1993/01/01" "2015/02/17" "Council Directive 2008/118/EEC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It is transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).. Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. It is transposed into Belgian law bij the programme law of 27 December 2004 (BOJ of 31 December 2004)." "Territory of Belgium." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=828/1424158941&taxType=Energy+products+and+electricity" "594" "Social security contribution - Special contribution (Employees)" "Special social security contribution" "Cotisation spéciale de sécurité sociale / Bijzondere bijdrage voor de sociale zekerheid" "BE-Belgium" "" "2015/01/01" "1994/03/30" "2015/02/17" "Programme law of 30 March 1994 (BOJ 31.03.1994) and law of 20 December 1995 (BOJ 23.12.1995)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=42/1424158941&taxType=SSC+employees" "595" "Motor vehicles tax - Tax on the entry into traffic service" "Tax on the entry into traffic service (TES)" "Taxe de mise en circulation / Belasting op de inverkeerstelling" "BE-Belgium" "" "2015/01/01" "1992/06/01" "2015/02/17" "Code of taxes assimilated (CTA) to income taxes and the decrees issued for its implementation. . As regards the tax on the entry into traffic service which falls within the competence of the Flemish Region, the provisions specified in the \"Vlaamse Codex Fiscaliteit\" (Flemish Tax Code) apply. " "Belgian territory." "taxType-11" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=38/1424158940&taxType=Other+indirect+tax" "596" "Registration duties, mortgage duties and court fees" "Registration duties, mortgage duties and court fees" "Droits d enregistrement, d hypothèque et de greffe/Registratie-, hypotheek- en griffierechten" "BE-Belgium" "" "2015/01/01" "1940/02/01" "2015/02/17" "Code of Registration Duties, Mortgage Duties and Court Fees and the decrees issued for its implementation; the Flemish Tax Code (FTC) for the Flemish region as from 1 January 2015." "Belgian territory, with regional differences." "taxType-11" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1121/1424158940&taxType=Other+indirect+tax" "597" "Corporate income tax" "Taxes on the income or profits of corporations" "Impôts sur le revenu des sociétés / Belastingen op het inkomen van ondernemingen" "BE-Belgium" "" "2015/01/01" "2002/12/24" "2015/02/17" "Income Tax Code, articles 179-219 bis.. Programme law of 24.12.2002 (B.O.J. 31.12.2002) with reform of corporate income tax..  . For further details on Corporate income tax, please refer to the ‘Tax Survey' publication on the website of Federal Public Service Finance - Belgium available at: . http://finance.belgium.be/en/figures_and_analysis/analysis/tax_survey/" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Social security; Others" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=25/1424158940&taxType=CIT" "598" "Tax on participation in the benefit or the capital of the company" "Tax on the worker's participation in the benefit or the capital of the company" "Taxe sur la participation des travailleurs aux bénéfices ou au capital de la société/ Belasting op de deelname van de werknemers in de winst of in het kapitaal van de vennootschap" "BE-Belgium" "" "2015/01/01" "2001/05/22" "2015/02/17" "This tax is laid down and regulated by the Code of taxes assimilated to income taxes (see Art. 112, 113 and 114) and by the decrees issued for its implementation..  . The Act of 22 May 2001 established a taxation system which is deemed to promote employee equity participation and employee participation in the profits of the employing company or of the group this company is part of..  . The tax is in force since tax year 2002." "Belgian territory." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=47/1424158940&taxType=Other+direct+tax" "599" "Withholding tax on income from movable property" "Advance tax payment on movable property" "Précompte mobilier / Roerende voorheffing" "BE-Belgium" "" "2015/01/01" "1962/11/20" "2015/02/17" "Income Tax Code, articles 17-22 and 261-269." "Belgium." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=600/1424158940&taxType=Other+direct+tax" "600" "Insurance tax" "Taxes on insurance contracts" "Taxes sur les contrats d assurance / Taks op de verzekeringscontracten" "BE-Belgium" "" "2015/01/01" "2007/01/01" "2015/02/17" "Code of miscellaneous duties and taxes and the decrees issued for its implementation. .  . You can also refer to the general file relating to ‘Miscellaneous Duties and Taxes' for more information on the other taxes regulated by the same Code. .  . The official name of the tax in Belgium is “taxe sur les opérations d'assurance / taks op de verzekeringsverrichtingen”." "Belgian territory." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=735/1424158940&taxType=Other+indirect+tax" "601" "Motor vehicles tax - Eurovignette" "Eurovignette" "Eurovignette / Eurovignet" "BE-Belgium" "" "2015/01/01" "1995/01/01" "2015/02/17" "The Eurovignette is a tax assimilated to income taxes which is levied as a duty for the use of the road network.. This Eurovignette is laid down by the Law of December 27th, 1994, approving the Treaty concerning the levy of duties for the use of certain roads by heavy lorries, signed at Brussels on February 9th, 1994, by the Governments of Belgium, Denmark, Germany, the Grand Duchy of Luxembourg and the Netherlands, and introducing a \"Eurovignette\" pursuant to Council Directive 93/89/EEC of the European Community of October 25th, 1993, and by the decrees issued for its implementation.. As regards the Eurovignette which falls within the competence of the Flemish Region, the provisions specified in the \"Vlaamse Codex Fiscaliteit\" (Flemish Tax Code) apply. " "Belgium, Denmark, Grand Duchy of Luxembourg, the Netherlands and Sweden.. As from 1 September 2003 Germany ended its participation. " "taxType-11" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=737/1424158940&taxType=Other+indirect+tax" "602" "Motor vehicles tax - Tax on traffic circulation" "Tax on traffic circulation" "Taxe de circulation / Verkeersbelasting" "BE-Belgium" "" "2015/01/01" "1973/01/01" "2015/02/17" "Code of taxes assimilated (CTA) to income taxes and the decrees issued for its implementation.. As regards the tax on traffic circulation, which falls within the competence of the Flemish Region, the provisions specified in the \"Vlaamse Codex Fiscaliteit\" (Flemish Tax Code) apply. " "Belgian territory." "taxType-11" "Regional authority" "Regional authority" "Regional authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=39/1424158940&taxType=Other+indirect+tax" "603" "Social security contribution - Compulsory contributions (Self-employed)" "Compulsory social contributions by self-employed persons" "Cotisations sociales obligatoires à charge des travailleurs indépendants / Verplichte sociale premies t.l.v.de zelfstandigen" "BE-Belgium" "" "2015/01/01" "1967/07/27" "2015/02/17" "Royal Decree n° 38 of 27 July 1967; Royal Decree of 19 December 1967." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=45/1424158940&taxType=SSC+employees" "604" "Income tax on legal persons" "Legal entities income tax (LEIT)" "Impôt des personnes morales / Rechtspersonenbelasting" "BE-Belgium" "" "2015/01/01" "1962/11/20" "2015/02/17" "Income Tax Code, articles 220 to 226." "Territory of Belgium." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=35/1424158940&taxType=Other+direct+tax" "605" "Excise duty - Non-alcoholic beverages" "Excise duties on non-alcoholic beverages" "Droits d accise sur les eaux de boisson et les limonades/Accijnzen op alcoholvrije dranken" "BE-Belgium" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law of 21 December 2009 concerning the excise duty regime for non-alcoholic beverages and coffee (BOJ of 15 January 2010).. The official tax name in Belgium is «Droits d'accise sur les boissons non alcoolisées / Accijnzen op alcoholvrije dranken»." "Belgium" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=32/1424158940&taxType=Other+indirect+tax" "606" "Personal income tax" "Taxes on individual or household income" "Impôts sur le revenu des personnes physiques ou des ménages / Belastingen op het inkomen van individuen of huishoudens" "BE-Belgium" "" "2015/01/01" "1962/11/20" "2015/02/17" "Income Tax Code 1992, articles 3 to 178/1.. Law of 10.08.2001 (BOJ 20.09.2001) with reform of personal income tax.. For PIT after the Sixth State Reform : see Special Act of 6 January 2014 reforming the financing of Communities and Regions, increasing tax autonomy for the Regions and financing the new competences. Law of 08.05.2014 modifying the Income Tax Code 1992 as a consequence of the introduction of the regional additional tax on PIT (BOJ 28.05.2014).  . The ways of implementation applicable to the withholding tax on earned income allocated or made payable as from 1 January 2014 are published in the BOJ of 18 December 2013..  . For further details on Personal income tax, please refer to the ‘Tax Survey' publication on the website of Federal Public Service Finance - Belgium available at:. http://finance.belgium.be/en/figures_and_analysis/analysis/tax_survey/. Application of indexation provisions provided for by law." "Belgian territory and, for the regional additional tax, the Region in which the taxpayer's tax residence is located on 1 January of the tax year (Flemish Region, Walloon Region or Brussels-Capital Region). " "taxType-3" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Local authority; Social security; Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Income from renting immovable property; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3601/1424158940&taxType=PIT" "607" "Excise duty - Coffee" "Excise duties on coffee" "Droits d accise sur le café / Accijnzen op koffie" "BE-Belgium" "" "2015/01/01" "1993/01/01" "2015/02/17" "Law of 21 December 2009 concerning the excise duty regime for non-alcoholic beverages and coffee (BOJ of 15 January 2010)." "Belgium." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=27/1424158940&taxType=Other+indirect+tax" "608" "VAT" "VAT on products" "TVA grevant les produits / BTW op producten" "BE-Belgium" "" "2015/01/01" "1971/01/01" "2015/02/17" "The Code of Value Added Tax (VAT Code) and the decrees taken for its implementation." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=48/1424158940&taxType=VAT" "609" "Capital tax - Inheritance tax and transfer duty upon death" "Inheritance tax and transfer duty upon death" "Droits de succession et de mutation par décès / Successierechten en rechten van overgang (bij overlijden)" "BE-Belgium" "" "2015/01/01" "1936/06/01" "2015/02/17" "The Estate Duty Code and the decrees issued for its implementation; the Flemish Tax Code (FTC) for the Flemish region as from 1 January 2015. " "The inheritance tax and transfer duty upon death have been transferred to the different regions of the country: the Flemish Region, the Walloon Region and the Region of Brussels-Capital." "taxType-11" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=595/1424158940&taxType=Other+indirect+tax" "610" "Capital tax - Long-term savings" "Taxes on long-term savings" "Taxe sur l épargne à long terme / Taks op het lange-termijnsparen" "BE-Belgium" "" "2015/01/01" "2007/01/01" "2015/02/17" "This tax is regulated by the Code of miscellaneous taxes and duties and by the decrees issued for its implementation. You can also refer to the general file relating to ‘Miscellaneous Duties and Taxes' for more information on the other taxes regulated by the same Code." "Belgian territory." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=738/1424158940&taxType=Other+indirect+tax" "611" "Tax on real estate - Withholding tax on real estate" "Advance tax payment on property" "Précompte immobilier / Onroerende voorheffing" "BE-Belgium" "" "2015/01/01" "1962/11/20" "2015/02/17" "Income Tax Code, articles 7 to 16, 251 to 260ter and 471 to 504. . For the Flemish Region : the “Vlaamse Codex Fiscaliteit” (Flemish Tax Code) includes - among others - the provisions relating to the withholding tax on real estate in the Flemish Region..  . For rates:.  " "Flemish Region, Walloon Region and Region of Brussels-Capital." "taxType-10" "Regional authority" "Regional authority" "Regional authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=599/1424158940&taxType=Other+direct+tax" "612" "Social security contribution - Turnover tax reimbursable pharmaceutical products" "Turnover tax reimbursable pharmaceutical products" "Cotisation sur le chiffre d affaires des spécialités pharmaceutique remboursables / Heffing op de omzet van de vergoedbare farmaceutische specialiteiten" "BE-Belgium" "" "2015/01/01" "1990/01/01" "2015/02/17" "Article 191, 15° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994)." "Kingdom of Belgium." "taxType-6" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=598/1424158940&taxType=Other+Social+Security+contribution" "613" "Social security contribution - Compulsory contributions (Employers)" "Compulsory employers actual social contributions" "Cotisations sociales effectives obligatoires à la charge des employeurs / Verplichte werkelijke sociale premies t.l.v.de werkgevers" "BE-Belgium" "" "2015/01/01" "1944/12/28" "2015/02/17" "Law of 27 June 1969, Royal Decree of 28 November 1969 and law of 29 June 1981 (general principles of Social Security)..  . See also MISSOC (Mutual Information System on Social Protection in the EU Member States and the EEA) and its comparative tables for Belgium and other EU countries on the European Commission Website at the following link:. http://ec.europa.eu/employment_social/social_protection/missoc_tables_en.htm" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=44/1424158940&taxType=SSC+employers" "614" "Social security contribution - Compulsory contributions (Employees)" "Compulsory employees social contributions" "Cotisations sociales obligatoires à la charge des salariés / Verplichte sociale premies t.l.v.de werknemers" "BE-Belgium" "" "2015/01/01" "1944/12/28" "2015/02/17" "Law of 27 June 1969; Royal Decree of 28 November 1969 and law of 29 June 1981 (general principles of Social Security)..  . See also MISSOC (Mutual Information System on Social Protection in the EU Member States and the EEA) and its comparative tables for Belgium and other EU countries on the European Commission Website at the following link:. http://ec.europa.eu/employment_social/social_protection/missoc_tables_en.htm" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=46/1424158940&taxType=SSC+employees" "615" "Miscellaneous duties and taxes" "Miscellaneous duties and taxes" "Droits et taxes divers / Diverse rechten en taksen" "BE-Belgium" "" "2015/01/01" "2007/01/01" "2015/02/17" "These duties and taxes are regulated by the Code of miscellaneous duties and taxes (CMDT) and by the decrees issued for its implementation." "Belgian territory." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=36/1424158939&taxType=Other+indirect+tax" "616" "Additional levy on movable income" "Additional levy on movable income" "Cotisation supplémentaire sur revenus mobiliers/Bijkomende heffing op roerende inkomsten" "BE-Belgium" "2013/01/01" "2015/01/01" "2012/01/01" "2015/02/17" "Law of 28.12.2011 (BOJ 30.12.2011), article 28 and program law of 29.03.2012 (BOJ 06.04.2012). Income Tax Code 1992, article 174/1.. Article 174/1 abolished by law of 27.12.2012 (BOJ 31.12.2012). As of 1 January 2013 : abolishment of the additional levy of 4% on high movable income, of the compulsory report by taxpayers of this additional levy, and of the establishment of the “central contact point”" "Territory of Belgium" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1981/1424158939&taxType=Other+direct+tax" "617" "Capital tax - Annual tax on investment companies, banks and insurance companies" "Annual tax on investment companies, banks and insurance companies" "Jaarlijkse taks op de collectieve beleggingsinstellingen,kredietinstellingen, en verzekeringsondernemingen / Taxe annuelle sur les organismes de placement collectif, les institutions de credit en les sociétés d'assurance" "BE-Belgium" "" "2015/01/01" "1993/07/01" "2015/02/17" "Law of 22 July 1993" "Belgian teritory" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3421/1424158939&taxType=Other+indirect+tax" "618" "Capital tax - Contribution of the financial institutions to the Resolution Fund" "Contribution of financial institutions to the Resolution Fund" "Bijdrage van de financiële instellingen aan het resolutiefonds- Contribution des institutions financières au fonds de résolution" "BE-Belgium" "" "2015/01/01" "2012/01/01" "2015/02/17" "Law of 28 december 2011" "Belgian teritory" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3441/1424158939&taxType=Other+indirect+tax" "619" "Corporate income tax" "Corporate tax" "Körperschaftsteuer" "AT-Austria" "" "2015/01/01" "1989/01/01" "2015/02/17" "1988 Corporation Tax Law, BGBl. (federal gazette) No 401/1988, as last amended by BGBl. I No. 105/2014." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Interest; Royalties; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3/1424158791&taxType=CIT" "620" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on manufactured tobacco" "Tabaksteuer" "AT-Austria" "" "2015/01/01" "1995/01/01" "2015/02/17" "1995 Tobacco Excise Duty Law, BGBl. No 704/1994, as last amended by BGBl. I No 105/2014." "Austria." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=826/1424158791&taxType=Manufactured+tobacco" "621" "Personal income tax - Wage tax" "Wage tax (special method of levying income tax)" "Lohnsteuer" "AT-Austria" "" "2015/01/01" "1989/01/01" "2015/02/17" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988, as last amended by BGBl. No 105/2014." "Austria, but see also information regarding taxpayer." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Benefits in kind (company car, meal cheques, etc); Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=19/1424158791&taxType=PIT" "622" "VAT" "Turnover tax - value-added tax" "Umsatzsteuer - Mehrwertsteuer" "AT-Austria" "" "2015/01/01" "1995/01/01" "2015/02/17" "1994 Turnover Tax Law, BGBl. No 663/1994, as last amended by BGBl. I 2014/40." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=24/1424158791&taxType=VAT" "623" "Personal income tax - Assessed income" "Personal Income Tax - Assessed Income Tax" "Veranlagte Einkommensteuer" "AT-Austria" "" "2015/01/01" "1989/01/01" "2015/02/17" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988, as last amended by BGBl.  I No. 105/2014" "Austria, but see also information regarding taxpayer." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=17/1424158791&taxType=PIT" "624" "Excise duty - Energy products (EU harmonised)" "Energy tax" "Energieabgaben" "AT-Austria" "" "2015/01/01" "1995/01/01" "2015/02/17" "1995 Mineral Oil Tax Law, BGBl. No 630/1994, as last amended by BGBl. I No.105/2014. . Electricity Tax Law, BGBl. No 1996/201, last amended by BGBl. I No 64/2014.. Natural Gas Tax Law, BGBl. No 1996/201, last amended by BGBl. No 71/2003.. Coal Tax Law, BGBl. No 2003/71, last amended by BGBl. No 2004/91.. Energy Tax Refund Law, BGBl. No 1996/201, as last amended by BGBl. I No 111/2010." "Austria" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=825/1424158791&taxType=Energy+products+and+electricity" "625" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty on beerExcise duty on ethyl alcoholExcise duty on sparkling wines, intermediate products and wine procedure" "BiersteuerAlkoholsteuerSchaumweinsteuer, Zwischenerzeugnissteuer und Weinverfahren" "AT-Austria" "" "2015/01/01" "1995/01/01" "2015/02/17" "Excise duty on beer, BGBl. No 701/1994, as last amended by BGBl. I No 2012/112. Excise duty on ethyl alcohol, BGBl. No 703/1994, as last amended by BGBl. I No 2014/13. Excise duty on sparkling wines, intermediate products and wine procedure BGBl. No 702/1994, as last amended by BGBl. I No 2014/13." "Austria" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=824/1424158791&taxType=Alcoholic+beverages" "626" "Capital tax - Capital yields tax (Special method of collection of income tax)" "Capital yields and gains tax (Special method of collection of income tax)" "Kapitalertragsteuer" "AT-Austria" "" "2015/01/01" "1993/01/01" "2015/02/17" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988 as last amended by BGBl. 85/2008 and Law on final withholding tax on capital yields (federal law gazette) No 1993/11 as last amended by BGBl. I No 112/2012." "Austria." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=590/1424158791&taxType=PIT" "627" "Social security contribution (Employers)" "Social security contributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2015/01/01" "1956/01/01" "2015/02/17" "General Social Security Law." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=734/1424158791&taxType=SSC+employers" "628" "Social security contribution (Employees)" "Social security contributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2015/01/01" "1956/01/01" "2015/02/17" "General Social Security Law." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=733/1424158791&taxType=SSC+employees" "629" "Motor vehicles tax - Tax 2" "Motor vehicle tax 2" "Motorbezogene Versicherungssteuer" "AT-Austria" "" "2015/01/01" "1993/05/01" "2015/02/17" "Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=15/1424158791&taxType=Other+indirect+tax" "630" "Insurance tax" "Insurance tax" "Versicherungssteuer" "AT-Austria" "" "2015/01/01" "1953/01/01" "2015/02/17" "Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=11/1424158791&taxType=Other+indirect+tax" "631" "Contribution to the chamber of commerce" "Contribution to chamber of commerce" "Kammerumlage (KU)" "AT-Austria" "" "2015/01/01" "1999/01/01" "2015/02/17" "Chamber of Commerce Law, BGBl. (federal gazette) No 103/1998, last amended by BGBl. I No 46/2014." "Austria." "taxType-10" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1/1424158790&taxType=Other+direct+tax" "632" "Contribution to the chamber of labour" "Contribution to chamber of labour" "Arbeiterkammerumlage" "AT-Austria" "" "2015/01/01" "1992/01/01" "2015/02/17" "Law on chamber of labour, BGBl. (federal gazette) No 626/1991, as last amended by BGBl. No 46/2014." "Austria." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=591/1424158790&taxType=Other+direct+tax" "633" "Contribution for the promotion of residential construction" "Contribution for residential construction" "Wohnbauförderungsbeitrag" "AT-Austria" "" "2015/01/01" "1952/01/01" "2015/02/17" "Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996." "Austria." "taxType-6" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2281/1424158790&taxType=Other+Social+Security+contribution" "634" "Tax on real estate - Real estate transfer tax" "Real estate transfer tax" "Grunderwerbsteuer" "AT-Austria" "" "2015/01/01" "1987/07/01" "2015/02/17" "Real Estate Transfer Tax Law, BGBl. (federal legal gazette) No 309/1987, as last amended by BGBl. I No 36/2014." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=22/1424158790&taxType=Other+indirect+tax" "635" "Employer´s contribution to Family burden equalization fund" "Employers' contribution to Family Burden Equalization Fund" "Dienstgeberbeitrag" "AT-Austria" "" "2015/01/01" "1967/01/01" "2015/02/17" "Equalisation of Family Burden Law, BGBl. (federal gazette) No 376/1967, as last amended by BGBl. No 163/2013." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=4/1424158790&taxType=Other+indirect+tax" "636" "Tax on real estate" "Tax on real estate" "Grundsteuer" "AT-Austria" "" "2015/01/01" "1955/01/01" "2015/02/17" "Real Estate Tax Law, BGBl. No 149/1955, as last amended by BGBl.I No 34/2010." "Austria." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=23/1424158790&taxType=Other+indirect+tax" "637" "Motor vehicles tax - Duty on vehicles based on standard fuel consumption" "Duty on vehicles based on standard fuel consumption" "Normverbrauchsabgabe" "AT-Austria" "" "2015/01/01" "1992/01/01" "2015/02/17" "Standard Consumption Levy Law, BGBl. No 695/1991, as last amended by BGBl. I No 13/2014." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=16/1424158790&taxType=Other+indirect+tax" "638" "Local authority tax on the sum of wages" "Local authority tax" "Kommunalsteuer" "AT-Austria" "" "2015/01/01" "1993/01/01" "2015/02/17" "Local Authority Tax Law, BGBl. No 819/1993, as last amended by BGBl. I No 76/2011." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=730/1424158790&taxType=Other+indirect+tax" "639" "Levy on banks" "Levy on banks" "Stabilitätsabgabe" "AT-Austria" "" "2015/01/01" "2011/01/01" "2015/02/17" "Levy on banks (financial stability contribution - Stabilitätsabgabe) BGBl. (Federal legal gazette) I No. 111/2010, as last amended by BGBl. I No 98/2014." "Austria" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=941/1424158790&taxType=Other+direct+tax" "640" "Excise duty - Energy products (EU harmonised)" "Excise tax on fuel and energy tax" "Üzemanyagok jövedéki adója és energiaadó" "HU-Hungary" "" "2014/01/01" "1998/01/01" "2015/01/08" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods. Act 88 of 2003 on energy tax." "Hungary" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2844/1420711088&taxType=Energy+products+and+electricity" "641" "Personal income tax" "Taxes on individual or household income" "Impôts sur le revenu des personnes physiques ou des ménages / Belastingen op het inkomen van individuen of huishoudens" "BE-Belgium" "" "2013/07/01" "1962/11/20" "2014/03/24" "Income Tax Code 1992, articles 3 to 178.. Law of 10.08.2001 (B.O.J.20.09.2001) with reform of personal income tax.. The ways of implementation applicable to the withholding tax on earned income allocated or made payable as from 1 January 2013 are published in the BOJ of 14 December 2012..  . For further details on Personal income tax, please refer to the ‘Tax Survey' publication on the website of Federal Public Service Finance - Belgium available at:.  http://docufin.fgov.be/intersalgen/thema/publicaties/memento/memento.htm.  Application of indexation provisions provided for by law." "Belgian territory." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority; Social security; Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Income from renting immovable property; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=40/1395673009&taxType=PIT" "642" "Local surcharge on electricity duty" "Local surcharge on electricity duty" "Addizionale comunale accisa energia elettrica" "IT-Italy" "2012/04/01" "2014/01/01" "1988/11/28" "2014/01/03" "DL n° 511 of 28 November 1988, amended and enacted as Law n° 20 of 27 January 1989; DL n° 151 of 13 May 1991, amended and enacted as Law n° 202 of 12 July 1991; Dlgs n° 504 of 26 October 1995. Law n° 133 of 13 May 1999, art.10 (O.S. n° 113 to the G.U. of 17 May 99); DLgs. n° 26 of 2 February 2007." " Local tax (municipal scope). " "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=347/1388754818&taxType=Other+indirect+tax" "643" "Duty on saturated fat" "Duty on saturated fat" "Fedtafgift" "DK-Denmark" "2012/12/31" "2014/01/01" "2011/10/01" "2014/01/03" "Statutory Notice 247 of 30th March 2011 - Fedtafgiftsloven. Abolished by Statutory Notice 1395 of 31th December 2012." "" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2041/1388754714&taxType=Other+indirect+tax" "644" "Excise duty - Mineral waters and the like" "Excise duty on mineral waters and the like" "Afgift af mineralvand mv" "DK-Denmark" "2014/01/01" "2014/01/01" "1998/08/03" "2014/01/03" "Law on excise duty on mineral water etc., see statutory note No. 419 of 27. May 2012 and later amendments. " " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=157/1388754714&taxType=Other+indirect+tax" "645" "Duty on oil pipeline" "Duty on oil pipeline" "Olierørledningsafgift (rørledsningsloven)" "DK-Denmark" "2013/12/31" "2014/01/01" "1981/01/01" "2014/01/03" "Statutory Notice No. 957 of 9 September 2011, but abolished by law no 1636 of 26 December 2013." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=758/1388754706&taxType=Other+indirect+tax" "646" "Special tax on coffee" "Special tax on coffee" "Posebni porez na kavu" "HR-Croatia" "2013/06/30" "2014/01/01" "2011/04/01" "2014/01/03" "Special tax on coffee Act – Zakon o posebnom porezu na kavu – „Narodne novine“ (Official Gazette of the Republic of Croatia No.31/11)" "Territory of the Republic of Croatia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3041/1388754662&taxType=Other+indirect+tax" "647" "Excise duty - Energy products (EU harmonised)" "Excise duty on mineral oil and allied products" "Taxe intérieure de consommation sur les produits énergétiques" "FR-France" "" "2014/01/01" "1993/01/01" "2013/07/23" "Article 265‑1 of the Customs and Excise Code (Code des douanes)." " " "taxType-8" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=277/1374586350&taxType=Energy+products+and+electricity" "648" "Special levy on businesses in regulated industries" "Special levy on businesses in regulated industries" "Osobitný odvod z podnikania v regulovaných odvetviach" "SK-Slovak Republic" "" "2012/09/01" "2012/09/01" "2013/05/27" "Act no. 235/2012 as last amended by act. no. 435/2013." "" "taxType-10" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3081/1369662902&taxType=Other+direct+tax" "649" "Special tax on non-alcoholic beverages" "Special tax on non-alcoholic beverages" "Posebni porez na bezalkoholna pića" "HR-Croatia" "2013/06/30" "2013/01/01" "1994/07/01" "2013/05/13" "Special tax on non-alcoholic beverages Act – Zakon o posebnom porezu na bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No. 51/94, 139/97, 127/00, 107/01 and 136/02 – consolidated version)" "Territory of the Republic of Croatia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3021/1368451832&taxType=Other+indirect+tax" "650" "Motor vehicles tax - Special tax on passenger cars, other motor vehicles, vessels and aircrafts" "Special tax on passenger cars, other motor vehicles, vessels and aircrafts" "Posebni porezi na osobne automobile, ostala motorna vozila, plovila i zrakoplove" "HR-Croatia" "2013/06/30" "2013/01/01" "1998/01/01" "2013/05/10" "Act on special taxes on passenger cars, other motor vehicles, vessels and aircrafts (Zakon o posebnim porezima na osobne automobile, ostala motorna vozila, plovila i zrakoplove) – Official Gazette of the Republic of Croatia No.: 139/97, 105/99, 55/00, 127/00, 107/01, 44/03, 95/04, 94/09, 21/10 and 78/12)" "The teritory of the Republic of Croatia" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=3001/1368177282&taxType=Other+indirect+tax" "651" "Taxes on the value of production of electric energy and on the production and storage of radioactive waste" "Taxes on the value of production of electric energy and on the production and storage of radioactive waste" "Impuestos sobre el valor de la producción de energía electrica y sobre la producción y almacenamiento de residuos nucleares" "ES-Spain" "" "2013/01/01" "2013/01/01" "2013/03/26" "Law Nº 15/2012, of 27 December 2012 on tax measures for energy sustainability" "The whole Spanish territory" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2881/1364298341&taxType=Other+direct+tax" "652" "Motor vehicles tax - Pollution tax" "Pollution tax on vehicles" "Taxa pe poluare pentru autovehicule" "RO-Romania" "2013/03/15" "2013/01/01" "2008/07/01" "2013/01/02" "Emergency Ordinance no. 50/2008 setting up the pollution tax on vehicles, with subsequent amendments." "Romania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=802/1357119933&taxType=Other+direct+tax" "653" "Tax on public air and sea transport to and from Corsica" "Tax on public air and sea transport to and from Corsica" "Taxe sur le transport public aérien et maritime en provenance de ou en destination de la Corse" "FR-France" "" "2013/01/01" "1993/07/01" "2013/01/02" "Article 1599 vicies of the General Tax Code (Code général des impôts)." "Corsica" "taxType-11" "Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=293/1357119787&taxType=Other+indirect+tax" "654" "Special duty on oils intended for human consumption" "Special duty on oils intended for human consumption" "Taxe spéciale sur les huiles destinées à l´alimentation humaine" "FR-France" "" "2013/01/01" "1993/02/05" "2013/01/02" "Article 1609 vicies, 262 ter, 258 A and 275 of the General Tax Code (Code général des impôts), Articles 331 N to 331 V of Annex III to the same Code and Article 159 ter A of Annex IV to the same Code." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=291/1357119786&taxType=Other+indirect+tax" "655" "Civil aviation duty" "Civil aviation duty" "Taxe de l´aviation civile" "FR-France" "" "2013/01/01" "1999/01/01" "2013/01/02" "Article 302 bis K of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=271/1357119786&taxType=Other+indirect+tax" "656" "Personal income tax - Tax on employee shares and bonds" "Tax on employee shares and bonds" "Afgift af medarbejderobligationer, fradrag for medarbejderaktier og -obligationer" "DK-Denmark" "2012/01/01" "2013/01/01" "1997/11/03" "2013/01/02" "Statutory Notice No 1017 of 28th October 2011 (Tax Assessment Act/Ligningsloven).. In addition to the taxation on employee shares and bonds, the Danish PIT also consists of 'State and municipal tax', 'Taxation of pension schemes', as well as 'Labour market contribution', which have their own seperate tax forms. . This part of the law was abolished by Statutory Notice No 1382 of 28th December 2011." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=184/1357119724&taxType=PIT" "657" "Corporate income tax - Fund income tax" "Fund income tax" "Fondsbeskatning" "DK-Denmark" "" "2013/01/01" "1988/01/01" "2013/01/02" "Statutory Notice No 1248 of 2th November 2010" "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=145/1357119724&taxType=CIT" "658" "Capital tax - Property release duty" "Property release duty" "Frigørelsesafgift på fast ejendom" "DK-Denmark" "2004/01/01" "2013/01/01" "1972/01/01" "2013/01/02" "Statutory Notice No 577 of 7 July 2002. Abolished by Law No 458 of 9 June 2004.. . The tax is abolished for property derestricted later than 1 January 2004." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=141/1357119724&taxType=Other+direct+tax" "659" "Tax on lotteries, gambling and betting - Tax on winnings from lotteries and others" "Tax on winnings from lotteries and others" "Afgift af gevinster ved lotterispil mv. (gevinstafgiftsloven)" "DK-Denmark" "2012/01/01" "2013/01/01" "1956/06/27" "2013/01/02" "Law No 1146 of 2 December 2005, as amended by Law NO 513 of 7 June 2006, and abolished by Law No 698 of 25 July 2010 (by executive order No 1129 of 1 December 2011)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=194/1357119723&taxType=Other+direct+tax" "660" "Tax on lotteries, gambling and betting - Tax on gambling machines" "Tax on gambling machines" "Afgift af spilleautomater" "DK-Denmark" "2012/01/01" "2013/01/01" "2000/05/31" "2013/01/02" "Law No 820 of 26 June 2006, but abolished by Law No 848 of 1 July 2010 (by executive order No 1129 of 1. Dwecember 2011)" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=192/1357119723&taxType=Other+indirect+tax" "661" "Tax on lotteries, gambling and betting - Tax on gambling and betting" "Tax on gambling and betting" "Afgift af spil og væddemål (Tips- og lottoloven)" "DK-Denmark" "2012/01/01" "2013/01/01" "1948/06/09" "2013/01/02" "Statutory Notice No 273 of 14 April 2008 and abolish by Statutory Notice No 848 of 1 July 2010." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=611/1357119723&taxType=Other+indirect+tax" "662" "Tax on lotteries, gambling and betting - Tax on casino games" "Tax on casino games" "Afgift af spillekasinoer" "DK-Denmark" "2012/01/01" "2013/01/01" "1990/06/13" "2013/01/02" "Law No 1145 of 2 December 2005, changed by Law No 538 of 8 Juni 2006. Law No 1145 was abolished by Law No 698 of 25 July 2010 (by executive order No 1129 of 1 December 2011)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=191/1357119723&taxType=Other+indirect+tax" "663" "Stamp duty - Stamp duty for insurances" "Stamp duty (for insurances)" "Stempelafgift" "DK-Denmark" "2012/12/31" "2013/01/01" "1969/04/30" "2013/01/02" "Statutory Notice No. 1209 of 28 November 2006 concerning stamp duties on non-life insurance documents.. This stamp duty was from 1. january 2013 replaced by Statutory Notice No. 551 of 18. June 2012 regarding tax on Non-life insurance." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=189/1357119723&taxType=Other+indirect+tax" "664" "Capital tax - Inheritance tax" "Inheritance tax" "Daň dědická" "CZ-Czech Republic" "" "2013/01/01" "1993/01/01" "2013/01/02" "Law No. 357/1992 Coll., as amended by subsequent acts." "Czech Republic." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=89/1357119692&taxType=Other+direct+tax" "665" "Capital tax - Gift tax" "Gift tax" "Daň darovací" "CZ-Czech Republic" "" "2013/01/01" "1993/01/01" "2013/01/02" "Law No. 338/1992 Coll., as amended  by subsequent acts." "Czech Republic." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=88/1357119692&taxType=Other+direct+tax" "666" "VAT" "VAT" "VAT" "IE-Ireland" "" "2012/01/01" "1972/11/01" "2012/09/18" "Value‑added Tax Consolidation Act 2010. " "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2848/1347977183&taxType=VAT" "667" "Excise duty - Energy products(EU harmonised)" "Excise duty" "Trošarina na energente in električno energijo" "SI-Slovenia" "" "2012/01/01" "1998/12/11" "2012/06/04" "Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10)." "Territory of the Republic of Slovenia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2856/1338800501&taxType=Energy+products+and+electricity" "668" "Excise duty - Tobacco products (EU harmonised)" "Excise Duty" "Trošarina na tobačne izdelke" "SI-Slovenia" "" "2012/01/01" "1998/12/11" "2012/06/04" "Excise Duty Act - Zakon o trošarinah - ZTr (Official Gazette of the Republic of Slovenia, No. 97/10)." "Territory of the Republic of Slovenia." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2857/1338796615&taxType=Manufactured+tobacco" "669" "Excise duty - Tobacco (EU harmonised)" "Excise duty on tobacco" "Tobaksafgift" "DK-Denmark" "" "2012/04/01" "1992/12/19" "2012/06/01" "Law on tax on tobacco, see Statutory Notice No 635 of 21 August 1998 and later amendments.. The current law on tax on tobacco was introduced 19 December 1992, but tobacco has been a taxation object in Denmark for a around a decade." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2841/1338545571&taxType=Manufactured+tobacco" "670" "Excise duty - Energy products (EU harmonised)" "Excise tax on fuel and energy tax" "Üzemanyagok jövedéki adója és energiaadó" "HU-Hungary" "" "2011/11/01" "1998/01/01" "2012/05/30" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods. Act 88 of 2003 on energy tax." "The Republic of Hungary." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=303/1338361502&taxType=Energy+products+and+electricity" "671" "Excise duty - Tobacco products (EU harmonised)" "Excise tax on manufactured tobacco" "Dohánygyártmány jövedéki adója" "HU-Hungary" "" "2011/11/01" "1998/01/01" "2012/05/16" "Act 127 of 2003 on excise taxes and special regulations on the distribution of excise goods." "Hungary" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=304/1337126400&taxType=Manufactured+tobacco" "672" "Personal income tax" "Personal income tax" "Φόρος εισοδήματος φυσικών προσώπων" "EL-Greece" "" "2012/01/01" "1994/01/01" "2012/05/14" "Law No 2238/1994 ratifying the Income Tax Code (Government Gazette I, 151 A', 6 September 1994), as amended by Law No 2579/1998 (Government Gazette 131 A/17.2.1998) Law No 2992/2002, and Law No 3091/2002, Law No 3232/2004, Law No 3296/2004, Law No 3312/2005, Law No 3427/2005, Law No 3522/2006, Law No 3610/2007and Law No 3697/2008, Law No 3697/2008, Law No 3842/2010, Law No 3943/2011, Law No 4024/2011 and Law No 4038/2012." "Greece." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Inheritance; Annuities from life insurance; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2843/1336953601&taxType=PIT" "673" "Excise duty - Energy products (EU harmonised)" "Excise duty on energy products" "Ειδικός φόρος κατανάλωσης ενεργειακών προϊόντων" "EL-Greece" "" "2012/01/01" "1993/01/01" "2012/05/08" "Law No 2386/1996 art.15, Law No 2753/1999 art.19, Law No 2960/2001 articles 72 to 78, Law No 3336/2005 art. 1, Law No 3483/2006 art. 10,Law No 3517/2006 art. 4 & 5 , Law No 3583/2007, Chapter A, articles 16 to 21, Law No 3634/2008, art. 22 & 28, law No 3775/2009, art.34, Law 3828/2010 art. 1, Law 3833/2010 art. 15 & 16, Law 3845/2010 art.4, Law 3899/2010 art. 5, Law 3986/2011 art. 36 and Law 4024/2011 art.38. " "Greece." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2842/1336435201&taxType=Energy+products+and+electricity" "674" "Personal income tax" "Personal income tax" "Személyi jövedelemadó" "HU-Hungary" "" "2012/01/01" "1988/01/01" "2012/04/12" "Act 117 of 1995 on personal income tax." "Hungary" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Owner-occupied immovable property; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from donations and gifts; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2846/1334188801&taxType=PIT" "675" "VAT" "Value added tax" "Általános forgalmi adó" "HU-Hungary" "" "2012/01/01" "1988/01/01" "2012/04/11" "Act 127 of 2007 on value added tax." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2847/1334102401&taxType=VAT" "676" "Excise duty - Tobacco (EU harmonised)" "Duty on tobacco" "Tabaksaccijns" "NL-Netherlands" "" "2012/01/01" "1991/10/31" "2012/04/10" "Law on Excise Duty of 31 October 1991 (Stb. 561)" "The Netherlands." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2852/1334016001&taxType=Manufactured+tobacco" "677" "Excise duty - Energy products (EU harmonised)" "Excise duty - Hydrocarbon oil" "Excise duty - Hydrocarbon oil" "UK-United Kingdom" "" "2012/01/01" "1979/01/01" "2012/04/04" "UK legislation: Hydrocarbon Oil Duties Act 1979, as amended by various secondary UK legislations.. European Directives: 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity." "UK." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2861/1333497601&taxType=Energy+products+and+electricity" "678" "Social security contribution - Employers" "Social security contribution - Employers" "Bolla" "MT-Malta" "" "2012/01/01" "1956/05/07" "2012/03/30" "Chapter 318 of the Laws of Malta - Social Security Act." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2851/1333065601&taxType=SSC+employers" "679" "Excise duty - Tobacco products(EU harmonised)" "Excise duty - Tobacco" "Excise duty - Tobacco" "UK-United Kingdom" "" "2012/01/01" "1979/01/01" "2012/03/22" "Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts." "UK." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2862/1332374401&taxType=Manufactured+tobacco" "680" "Excise duty - Alcoholic beverages (EU harmonised)" "Beer, Wine, Cider and Perry, Alcohol" "Beer, Wine, Cider and Perry, Alcohol" "UK-United Kingdom" "" "2012/01/01" "1979/01/01" "2012/03/22" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts; Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979; Isle of Man Act 1979. The Customs and Excise Management Act 1979." "UK" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2860/1332374401&taxType=Alcoholic+beverages" "681" "Excise duty - Tobacco products(EU harmonised)" "Excise tax on tobacco products" "Akcīzes nodoklis tabakas izstrādājumiem" "LV-Latvia" "" "2012/01/01" "1991/01/01" "2012/03/20" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Tobacco Products\" (in force from January 1, 1999 till April 30, 2004). Law \"On Excise Tax\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2850/1332201601&taxType=Manufactured+tobacco" "682" "Excise duty - Energy products (EU harmonised)" "Excise tax on oil products" "Akcīzes nodoklis naftas produktiem" "LV-Latvia" "" "2012/01/01" "1991/01/01" "2012/03/19" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Oil Products\" (in force from January 1, 1998 till April 30, 2004). Law \"On Excise Tax\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2859/1332115201&taxType=Energy+products+and+electricity" "683" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise tax on alcoholic beverages and beer" "Akcīzes nodoklis alkoholiskajiem dzērieniem un alum" "LV-Latvia" "" "2012/01/01" "1991/01/01" "2012/03/16" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Alcoholic Beverages\" (in force from January 1, 1999 till April 30, 2004). Law \"On Excise Tax for Beer\" (in force from January 1, 2000 till April 30, 2004). Law \"On Excise Tax\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2849/1331856001&taxType=Alcoholic+beverages" "684" "Excise duty - Energy products(EU harmonised)" "Excise duties on energy products and electricity" "Droits d´accise sur les produits énergétiques et l´électricité/Accijnzen op energieproducten en elektriciteit" "BE-Belgium" "" "2012/01/01" "1993/01/01" "2012/03/16" "Council Directive 2008/118/EEC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It is transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).. Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. It is transposed into Belgian law bij the programme law of 27 December 2004 (BOJ of 31 December 2004)." "Territory of Belgium." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2858/1331856001&taxType=Energy+products+and+electricity" "685" "Excise duty - Petroleum and energy products (EU harmonised)" "Tax on petroleum and energy products" "Imposto sobre os produtos petrolíferos e energéticos - ISP" "PT-Portugal" "" "2012/01/01" "2000/01/01" "2012/03/15" "Excise Duties Code (CIEC), enacted by Decree Law 73/2010 of 26 June, as amended. Ministerial order 99/2011 of 11 March; Law 64-B/2011 of 30 December." "Whole country." "taxType-8" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2854/1331769601&taxType=Energy+products+and+electricity" "686" "VAT" "Value added tax" "IVA - Imposto sobre o valor acrescentado" "PT-Portugal" "" "2012/01/01" "1986/01/01" "2012/03/14" "VAT Code, enacted by Decree Law 394-B/84 of 26 December, as amended; Decree Law 221/85 of 3 July; Decree Law 346/85 of 23 August; Decree Law 347/85 of 23 August; Law 9/86 of 30 April; Decree Law 143/86 of 16 June; Decree Law 185/86 of 14 July; Decree Law 241/86 of 20 August; Decree Law 295/87 of 31 July; Decree Law 408/87 of 31 December; Decree Law 122/88 of 20 April; Decree Law 20/90 of 13 January; Decree Law 113/90 of 5 April; Decree Law 198/90 of 19 June; Decree Law 290/92 of 28 December; Decree Law 229/95 of 11 September; Decree Law 199/96 of 18 October; Decree Law 204/97 of 9 August; Regional Legislative Decree 2/99/A of 20 January; Decree Law 362/99 of 16 September; Decree Law 418/99 of 21 October; Decree Law 331/2001 of 20 December (IVA social); Decree Law 130/2003 of 28 June; Decree Law 147/2003 of 11 July; Decree Law 21/2007 of 29 January; Decree Law 102/2008 of 20 June; Law 26-A/2008 of 27 June; Law 12-A/2010 of 30 June; Law 55-A/2010 of 31 December; Law 64-B/2011 of 30 December." "" "taxType-1" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2855/1331683204&taxType=VAT" "687" "Corporate income tax" "Corporate income tax" "Imposto sobre o rendimento das pessoas colectivas - IRC" "PT-Portugal" "" "2012/01/01" "1989/01/01" "2012/03/09" "IRC Code, enacted by Decree Law 442-B/88 of 30 November, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July, as amended; Decree 2/90 of 12 January, as amended; Law 85/98 of 16 December; Regional Legislative Decree 2/99/A of 20 January; Decree Law 74/99 of 16 March; Regional Legislative Decree 18/99/M of 28 June; Law 151/99 of 14 September; Decree Law 401/99 of 14 October; Decree Law 409/99 of 15 October; Regional Legislative Decree 29/2000/M of 27 April; Regional Legislative Decree 2/2001/M of 20 February; Decree Law 198/2001 of 3 July; Decree Law 219/2001 of 4 August; Decree Law 310/2001 of 10 December; Law 26/2004 of 8 July; Law 40/2005 of 3 August; Decree Law 193/2005 of 7 November; Law 2/2007 of 15 January; Decree Law 8/2007 of 17 January; Decree Law 159/2009 of 13 July; Law 12-A/2010 of 30 June; Law 55-A/2010 of 31 December; Law 64-B/2011 of 30 December." "" "taxType-2" "Central authority; Regional authority; Local authority" "Central authority" "Central authority; Regional authority; Local authority" "Central authority; Regional authority; Local authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2853/1331251201&taxType=CIT" "688" "Excise duty - Tobacco products (EU harmonised)" "Excise tax" "Akcizai" "LT-Lithuania" "" "2012/01/01" "1994/05/01" "2012/02/23" "The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty) No I-429 adopted by Parliament of Republic of Lithuania on 1994/04/12 was valid from 1994/05/01 to 2002/06/30. A new edition with fundamental changes on Law on Excise Duty No IX-569 was adopted on 2001/10/30 and entered into force on 2002/07/01. In accordance with the harmonization process of Lithuanian legislation with EU legislation another new edition of the Law on Excise Duty No IX-1987 was adopted on 2004/01/29 and came into force on 2004/05/01. In order to implement the provisions of the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC a new edition of  the Law on Excise Duty No XI-722 was adopted on 2010-04-01." "All the territory of the Republic of Lithuania." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=378/1329955200&taxType=Manufactured+tobacco" "689" "Social security contribution - Employees contributions to the unemployment fund" "Employees contributions to the unemployment fund" "Contributii pt. ajutor de somaj de la salariati" "RO-Romania" "" "2012/01/01" "2002/03/01" "2012/02/22" "Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=881/1329868800&taxType=SSC+employees" "690" "Social security contribution - Employers contributions to the unemployment fund" "Contributions of legal and natural persons using employed workers for the unemployment fund" "Contributii pentru fondul de asigurari de somaj de la persoane juridice si fizice care utilizeaza munca salariala" "RO-Romania" "" "2012/01/01" "2002/03/01" "2012/02/22" "Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=488/1329868800&taxType=SSC+employers" "691" "Social security contribution - Employees pensions (Other insured individuals SSC on the basis of insurance statements)" "Other insured individuals social security contributions (on the basis of insurance statements)" "Contribuţii de asigurări sociale datorata de persoanele asigurate pe baza de declaratie de asigurare" "RO-Romania" "" "2012/01/01" "2001/04/01" "2012/02/22" " . Law no. 263/2010 on the unitary system of public pension.  . Law no. 294/2011 on state social insurance budget.  .  " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=883/1329868800&taxType=SSC+employees" "692" "Social security contribution - Employees pensions (Paid in case of voluntary insurance contracts)" "Social insurance contributions paid in case of voluntary insurance contracts" "Contribuţii de asigurări sociale datorate de persoanele asigurate pe baza de contract de asigurare sociala" "RO-Romania" "" "2012/01/01" "2001/04/01" "2012/02/22" "Law no. 263/2010 on the unitary system of public pension. Law no. 294/2011 on state social insurance budget. Law no. 346/2002 on work accidents and occupational diseases insurance. " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=493/1329868800&taxType=SSC+employees" "693" "Personal income tax - Independent activities" "Tax on revenues from independent activities" "Impozit pe venituri din activitati independente" "RO-Romania" "" "2012/01/01" "1990/03/05" "2012/02/22" "The 2nd and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=483/1329868800&taxType=PIT" "694" "Personal income tax - Investments" "Tax on income from investments" "Impozitul pe venituri din investitii" "RO-Romania" "" "2012/01/01" "1998/01/01" "2012/02/22" "The 5th Chapter of the 3rd Title of the Fiscal Code, approved by Law nr. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=484/1329868800&taxType=PIT" "695" "Personal income tax - Pensions" "Tax on pensions income" "Impozit pe venituri din pensii" "RO-Romania" "" "2012/01/01" "2000/07/01" "2012/02/22" "The 6th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "" "Central authority" "Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=485/1329868800&taxType=PIT" "696" "Personal income tax - Prizes and gambling" "Tax on revenues from prizes and gambling" "Impozit pe venituri din premii si din jocuri de noroc" "RO-Romania" "" "2012/01/01" "1998/01/01" "2012/02/22" "The 8th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Prizes and awards" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=486/1329868800&taxType=PIT" "697" "Personal income tax - Revenues from cession of goods use" "Tax on the revenues from cession of goods use" "Impozit pe venituri din cedarea folosintei bunurilor" "RO-Romania" "" "2012/01/01" "1998/03/02" "2012/02/22" "The 4th and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=696/1329868800&taxType=PIT" "698" "Personal income tax - Income from transfer of real estate properties from the personal patrimony" "Tax on income from transfer of real estate properties from the personal patrimony" "Impozitul pe venituri din transferul proprietatilor imobiliare din patrimoniul personal" "RO-Romania" "" "2012/01/01" "2005/06/01" "2012/02/22" "The 81st Chapter of the 3rd Title approved by Law nr. 571/2003 regarding the Fiscal Code with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=482/1329868800&taxType=PIT" "699" "Personal income tax - Agricultural activities" "Tax on agricultural activities" "Impozit pe venituri din activitati agricole" "RO-Romania" "" "2012/01/01" "2004/01/01" "2012/02/22" "The 7th and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=480/1329868800&taxType=PIT" "700" "Social security contribution - Employers health insurance contribution" "Employers health insurance contribution" "Munkáltatói egészségbiztosítási járulék" "HU-Hungary" "2012/01/01" "2012/01/01" "1992/01/01" "2012/02/22" "Act 80 of 1997 on entitlement to social security benefits and pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=852/1329868800&taxType=SSC+employers" "701" "Social security contribution - Employers pension insurance contribution" "Employers pension insurance contribution" "Munkáltatói nyugdíjbiztosítási járulék" "HU-Hungary" "2012/01/01" "2012/01/01" "1992/01/01" "2012/02/22" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=853/1329868800&taxType=SSC+employers" "702" "Social security contribution - Labour market contribution (Employers)" "Labour market contribution" "Munkaerőpiaci járulék" "HU-Hungary" "2012/01/01" "2012/01/01" "2010/01/01" "2012/02/22" "Act 4 of 1991 on job assistant and unemployment benefit." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=847/1329868800&taxType=SSC+employers" "703" "Labour market contribution" "Labour market contribution" "Arbejdsmarkedsbidrag" "DK-Denmark" "2011/01/01" "2012/01/01" "1994/01/01" "2012/02/22" "The Statutory Notice No 961 of 25th September 2008 no longer applies as the labour market contribution is now regarded as a PIT. Please find the new labour market contribution under personal income taxes. Statutory Notice No 471 of 6th December 2009 is in effect as of 2011." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=178/1329868800&taxType=Other+direct+tax" "704" "Motor vehicles tax - Annual vehicle duty" "Annual vehicle duty" "Transportlīdzekļa ikgadējā nodeva" "LV-Latvia" "2011/01/01" "2012/01/01" "2002/01/01" "2012/02/22" "Law \"On annual vehicle duty\"." "Territory of Latvia." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=410/1329868800&taxType=Other+direct+tax" "705" "Corporate income tax - Micro-enterprises" "Tax on incomes of micro-enterprises" "Impozitul pe veniturile microintreprinderilor" "RO-Romania" "" "2012/01/01" "2011/01/01" "2012/02/22" "The 41th Title of the Fiscal Code, approved by Law no. 571/2003 with susequent amendments and completions." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Dividends; Capital gains; Income from immovable property; Income from movable property not listed above; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=472/1329868800&taxType=CIT" "706" "Motor vehicles tax - Motor vehicle registration duty" "Motor vehicle registration duty" "Regisztrációs adó" "HU-Hungary" "" "2012/01/01" "2004/02/01" "2012/02/22" "Act 110 of 2003 on motor vehicle registration duty." "The Republic of Hungary." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=307/1329868800&taxType=Other+indirect+tax" "707" "Motor vehicle tax - Tax on motor vehicles" "Tax on motor vehicles" "Tassa sulla circolazione degli autoveicoli" "IT-Italy" "" "2012/01/01" "1953/02/05" "2012/02/22" "Consolidated law on motor vehicle taxes by DPR n° 39 of 5 February 1953 (supplement to GU n° 33 of 10 February 1953) and subsequent amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=653/1329868800&taxType=Other+indirect+tax" "708" "Excise duty - Tax on incandescent lamps and electric fuses" "Tax on incandescent lamps and electric fuses" "Afgift af glødelamper og sikringer" "DK-Denmark" "" "2012/01/01" "1955/03/14" "2012/02/22" "Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=609/1329868800&taxType=Other+indirect+tax" "709" "Legal and administrative duties" "Stamp duties and contract fees" "Stempel- und Rechtsgebühren" "AT-Austria" "" "2012/01/01" "1957/01/01" "2012/02/22" "Duties Law, BGBl. (federal legal gazette) No 267/1957, as last amended by BGBl. No 76/2011." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=12/1329868800&taxType=Other+indirect+tax" "710" "Motor vehicles tax - Tax 1" "Motor vehicles tax 1" "Kraftfahrzeugsteuer" "AT-Austria" "" "2012/01/01" "1993/05/01" "2012/02/22" "1992 Motor Vehicles Tax Law, BGBl. (federl legal gazette) No 449/1992, as last amended by BGBl. I No 111/2010." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=14/1329868800&taxType=Other+indirect+tax" "711" "Excise duty - Certain chlorinated solvents" "Excise duty on certain chlorinated solvents" "Afgift af visse klorerede opløsningsmidler" "DK-Denmark" "" "2012/01/01" "1998/08/03" "2012/02/22" "Law on excise duty on certain chlorinated solvents, see Law No 1252 of 6 December 2006." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=608/1329868800&taxType=Other+indirect+tax" "712" "Excise duty - Duty on antibiotics and growth promoters used in animal feeding stuffs" "Excise duty on antibiotics and growth promoters used in animal feeding stuffs" "Afgift af antibiotika og vækstfremmere anvendt i foderstoffer" "DK-Denmark" "" "2012/01/01" "1998/06/26" "2012/02/22" "Law on excise duty on antibiotics etc, see Statutory Notice No 416 of 26 June 1998, changed by Law No 428 of 6. June 2006." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=155/1329868800&taxType=Other+indirect+tax" "713" "Crisis contribution" "Crisis contribution" "Contribution de crise" "LU-Luxembourg" "2011/12/31" "2012/01/01" "2011/01/01" "2012/02/22" "Law of 17 December 2010 implenting tax measures relating to the financial crisis.. Law of 16 December 2011 abrogating these tax measures relating to the financial crisis." "Grand Duchy of Luxembourg" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=981/1329868800&taxType=Other+direct+tax" "714" "Tax on real estate - Single tax on property" "Single tax on property" "Ενιαίο Τέλος Ακινήτων" "EL-Greece" "2010/01/01" "2011/01/01" "2008/01/01" "2011/09/13" "Law 3634/2008 (Government Gazette 9A΄/29.01.2008), Law 3697/2008 Law 3746/2009, Law 3756/2009, Law 3763/2009, Law 3775/2009, Law 3808/2009 and Law 3842/2010 art. 56 which abolished it." "Greece." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=612/1315872000&taxType=Other+direct+tax" "715" "Social security contribution - Accident insurance" "Statutory occupational accident insurance" "Gesetzliche Unfallversicherung" "DE-Germany" "" "2011/01/01" "1884/07/09" "2011/09/13" "Book VII of the Social Code (SGB VII) went into effect on 1 January 1997 and replaced the provisions in Book III of the Reich Insurance Code, which had been in force for almost 100 years." "Federal Republic of Germany" "taxType-5" "Social security" "Central authority" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=756/1315872000&taxType=SSC+employers" "716" "Taxes for municipal waste and small construction waste" "Taxes for municipal waste and small construction waste" "Miestny poplatok za komunálne odpady a drobné stavebné odpady" "SK-Slovak Republic" "" "2011/01/01" "2002/01/01" "2011/09/13" "According to classification, this form will no longer be covered in this database as these charges on waste are no longer considered as a \"Tax\" but as a \"Fee\"." "" "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=818/1315872000&taxType=Other+indirect+tax" "717" "Social security contribution - Health insurance (Employees)" "Health insurance" "Zdravotné poistenie" "SK-Slovak Republic" "" "2011/01/01" "1993/01/01" "2011/09/13" "Law No. 580/2004, as last amended by Act No. 499/2010" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=555/1315872000&taxType=SSC+employees" "718" "Social security contribution - Health insurance (Employers)" "Health insurance" "Zdravotné poistenie" "SK-Slovak Republic" "" "2011/01/01" "1993/01/01" "2011/09/13" "Law No. 580/2004, as last amended by Act No. 499/2010." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=556/1315872000&taxType=SSC+employers" "719" "Social security contribution - Health insurance (Employees)" "Statutory health insurance" "Gesetzliche Krankenversicherung" "DE-Germany" "" "2011/01/01" "1883/06/21" "2011/08/29" "The legal foundations for statutory health insurance are to be found in Book V of the German Social Code (SGB V), in the Farmers Health Insurance Act and in the Reich Insurance Code." "Federal Republic of Germany" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1341/1314576000&taxType=SSC+employees" "720" "Social security contribution - Health insurance (Employers)" "Statutory health insurance" "Gesetzliche Krankenversicherung" "DE-Germany" "" "2011/01/01" "1883/06/21" "2011/08/29" "The legal foundations for statutory health insurance are to be found in Book V of the German Social Code (SGB V), in the Farmers Health Insurance Act and in the Reich Insurance Code." "Federal Republic of Germany" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1342/1314576000&taxType=SSC+employers" "721" "Social security contribution - Statutory pension insurance (Employers)" "Social security contribution - Statutory pension insurance (Employers)" "Gesetzliche Rentenversicherung (Arbeitgeber)" "DE-Germany" "" "2011/01/01" "1891/01/01" "2011/08/29" "The legal base for the statutory pension insurance is Book VI of the German Social Code (SGB VI)." "Federal Republic of Germany" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1361/1314576000&taxType=SSC+employers" "722" "Social security contribution - Contribution for the promotion of residential construction (Employees)" "Contribution for residential construction" "Wohnbauförderungsbeitrag" "AT-Austria" "" "2011/01/01" "1952/01/01" "2011/08/19" "Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=731/1313712000&taxType=SSC+employees" "723" "Excise duty - Coffee" "Excise" "Акцизи" "BG-Bulgaria" "2008/01/01" "2011/01/01" "1994/04/01" "2011/08/19" "Excise Duties and Tax Warehouses Act.. Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.07.2007 (*) - amended, SG No. 80/3.10.2006, effective 3.10.2006, amended and supplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, following the amendments in SG No. 109/20.12.2007, effective 1.01.2008, following the amendments in SG No. 106/12.12.2008, effective 1.01.2009доп., following the amendments in SG No. 6/23.1.2009, effective 24.02.2009 following the amendments in SG No. 24/31.03.2009, effective 31.03.2009, amended and supplemented, SG No. 44/12.06.2009, amended and supplemented, SG No.95/1.12.2009,effective 1.01.2010" "The territory of the Republic of Bulgaria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=53/1313712000&taxType=Other+indirect+tax" "724" "Social security contributions (Employers)" "Social security contributions" "Sociālās apdrošināšanas iemaksas" "LV-Latvia" "" "2011/01/01" "1990/12/18" "2011/08/19" "Law \"On Social Tax\" (in force from December 18, 1990 till December 31, 1997). Law \"On State Social Insurance\" (in force from January 1, 1998)" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=670/1313712000&taxType=SSC+employers" "725" "Airport tax (Passenger Service Charge)" "Airport (Passenger Service Charge)" "Dritt ta' Hlas ta' l'Ajruport ghal Servizz lill-Passiggieri" "MT-Malta" "2008/11/01" "2011/01/01" "1997/02/01" "2011/08/19" "Airport (Passenger Service Charge) Regulations, 1997." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=419/1313712000&taxType=Other+indirect+tax" "726" "Motor vehicles tax - Motor vehicle registration tax" "Motor vehicle registration tax" "Taxxa tar-Registrazzjoni fuq il-Vetturi" "MT-Malta" "" "2011/01/01" "1994/01/01" "2011/08/19" "Motor Vehicles Registration Tax Act (Cap 368)." "Malta." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=426/1313712000&taxType=Other+indirect+tax" "727" "Social security contribution - Employees" "Employees' Social Security Contributions" "Contributi sociali a carico del lavoratore" "IT-Italy" "" "2011/01/01" "1980/02/23" "2011/08/19" "Law n° 33 of 23 February 1980." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=355/1313712000&taxType=SSC+employees" "728" "Personal income tax - National income tax" "National income tax" "Inkomstskatt" "SE-Sweden" "" "2011/01/01" "2000/01/01" "2011/08/19" "Income Tax Act (1999:1229)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=710/1313712000&taxType=PIT" "729" "Social security contribution - Self- and non-employed" "Social security contributions - self- and non-employed" "Contributions sociales" "LU-Luxembourg" "" "2011/01/01" "2011/01/01" "2011/08/19" "Health care, paid sick leave (Assurance maladie-maternité) and mutual insurance of the employers (mutualité des employeurs):.  . Financing: The scheme is financed by central government, employers and employees contributions. Regarding health care provisions in kind, a contribution of about 5% of gross wages is paid commonly by employers and employees. The central government participates with 37% of total contributions paid on salaries. Regarding replacement benefits in case of paid sick leave, a contribution of about 5% of gross wages is paid commonly by employers and employees for blue collar workers and about 0.2% for white collar workers. The central government participates with 10% of total contributions paid on salaries. Maternity benefits (in kind and in cash) are on charge of the central government. From 2011 onwards, the central government provides 40% of the total contribution paid on salaries. . Until 2009, the continuation of remuneration in the event of disability over the first 15 weeks of sickness leave of white collar workers was at charge of the employer, estimated at about 1.3% of salaries in 2008. On the other hand, the health care and paid sick leave insurance covered the entirety of the sickness leave allowance of blue collar workers as of the first day of sickness leave. Of this fact two contribution rates were applicable until 2009: the employers' contribution rate applicable in 2008 was 2.35% for blue collar workers and 0.10% for white collar workers and identical shares were applicable for employees. On average an estimated global contribution rate applicable for employers in case of sickness leave insurance was about 0.8% in the year 2008. From 2009 onwards, the legislation on the single statute introduces the single statute of employee, gathering blue and white collar workers, and aligning the conditions of the financing the sickness leave. The employers' obligations cover from now on the first 13 weeks of disability for all the employees, and the employers are refunded to 80% by a mutual insurance company of the employers (contribution rate in 2009 close to 1.8%). Self-employed can opt to participate in the mutual insurance company. From the 14th week onwards, the allowances are at the charge of the sickness and maternity insurance (in 2009: employers' share of 0.25%, identical shares for employees). So due the introduction of the single statute, the share passes from 0.10% to 0.25% for the employers and employees of former statute “white collar” and from 2.35% to 0.25% for the employers and employees of former statute “blue collar”. Self-employed have to support employers and employees contribution rate.  . Legal basis: Livre I du Code des Assurances Sociales : Assurance maladie. Web references: http://www.secu.lu/legis/sommaires/sommlegmal.htm. Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm.  . Pension scheme (Assurance pension):. Financing: The scheme is financed by central government, employers and employees contributions. A contribution of 16% of gross wages is paid commonly by employers and employees. The central government participates with 8% of total contributions paid on salaries. . Legal basis: Livre III du Code des Assurances Sociales : Assurance pension . Web references: http://www.secu.lu/legis/sommaires/sommlegpens.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  . Occupational injury (Assurance accidents):. Financing: The scheme is mainly financed by contributions from employers and self employed. The central government participates to the contributions of farmers as well as to the adjustment of pensions to wage evolution and living costs. . Legal basis: Livre II du Code des Assurances Sociales : Assurance accidents.. Web references: http://www.secu.lu/legis/sommaires/sommlegacc.html. Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm.  . Special pension scheme (Pensions statutaires):. Financing: The scheme is mainly financed by central and local government tax income. Civil servants participate with a contribution of 8% of gross salary. . Legal basis: 1998 : Loi du 3 août 1998 portant modification 1. de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; 2. de la loi modifiée du 16 avril 1979 fixant le statut général des fonctionnaires de l'Etat; 3. de la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 4. de la loi du 27 juillet 1992 relative a la participation du Grand-Duché de Luxembourg a des opérations pour le maintien de la paix (OMP) dans le cadre d'organisations internationales; 5. de la loi du 27 août 1977 concernant le statut des fonctionnaires entrés au service d'Institutions internationales; 6. de la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 7. de la loi du 8 janvier 1996 modifiant et complétant a) la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; b) la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; c) la loi du 29 juillet 1988 portant modification et nouvelle coordination de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; d) la loi du 23 décembre 1994 concernant le budget des recettes et des dépenses de l'Etat pour l'exercice 1995 - 1998 : Loi du 3 août 1998 instituant des régimes de pension spéciaux pour les fonctionnaires de l'Etat et des communes ainsi que pour les agents de la Société nationale des Chemins de Fer luxembourgeois.. Web references: http://www.legilux.public.lu/.  . Long term care (assurance dépendance):. Financing: The scheme is financed by a contribution on salaries, replacement revenue and investment income, by a special contribution from electricity tax revenue and 45% (40% in the 2004) of the scheme total expenses are covered by a contribution from the state budget. From 2007 onwards the particiaption of the central administation is limited to 140 million EUR.. Legal basis 1998 : Loi du 19 juin 1998 portant introduction d'une assurance dépendance - Livre V du Code des Assurances Sociales : Assurance dépendance.. Web references: http://www.secu.lu/legis/sommaires/sommassdep.htm. Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm.  . Unemployment:. Financing : The scheme is financed by a solidarity tax levied on gross personal income (4%) and company profits (5%), an excise duty on certain mineral products and direct budgetary allocations from the Ministry of Labour. In 2009 the respective amounts are 119.4 million euros for the solidarity tax, 140 million euros for the duty on mineral oils and 50 million euros corresponding to the direct budgetary allocation. . Legal basis 1996: Loi du 30 juin 1996 portant 1. création d'un fonds pour l'emploi; 2. réglementation de l'octroi des indemnités de chômage complet. The Law was substantially modified by the Law of 31 July 2006 on the Introduction of a Labour code (\"Loi du 31 Juillet 2006 portant introduction d'un Code du Travail\"). The latter also contains the relevant provisions on unemployment benefits paid to companies which close temporarily due to seasonal or structural problems (\"chômage partiel de source conjoncturelle ou structurelle\") and on unemployment caused by bad weather or for reasons which are out of the control of the company and its employees (\"chômage involontaire dû aux intempéries et chômage accidentel et technique involontaire\").. Web references: http://www.secu.lu/legis/legis/CL30676.htm. Web reference for applicable contribution rates: http: /www.secu.lu/legis/legis/CL30676.htm#cre" "Grand Duchy of Luxembourg." "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=786/1313712000&taxType=SSC+employees" "730" "Personal income tax - Tax on wages" "Tax on wages" "Loonbelasting" "NL-Netherlands" "" "2011/01/01" "1964/01/01" "2011/08/19" "Act on wages tax, 1964 (Stb. 1964, 514) as last amended by the Bill of 23 December 2010 (Stb. 867)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=445/1313712000&taxType=PIT" "731" "Social security contribution - Employers' contribution to the Human Resource Development Fund" "Human Resource Development Law, 1999-2007" "Ο Περί Ανάπτυξης Ανθρώπινου Δυναμικού Νόμος, 1999-2007" "CY-Cyprus" "" "2011/01/01" "1979/05/07" "2011/08/19" "The Human Resource Development Law of 1999 to 2007 [Law No. 125(I)/1999, No. 52(I)/2006 and No. 21(I)/2007].. The Regulations for the Human Resource Development Authority (Levy Payable by Employers) of 1979 to (No.2) of 2008." "" "taxType-5" "" "" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=901/1313712000&taxType=SSC+employers" "732" "Motor vehicles tax - Tax on motor vehicles" "Tax on motor vehicles" "Taxe sur les véhicules routiers" "LU-Luxembourg" "" "2011/01/01" "1935/03/23" "2011/08/19" "New law since 1/01/2007: Law of 22 December 2006 on vehicle tax, modified in the following.. Decision of 22 December 2006 implementing the Law on vehicle tax, modified in the following." "Grand-Duchy of Luxembourg." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=399/1313712000&taxType=Other+indirect+tax" "733" "Corporate income tax - Trade tax" "Trade tax" "Impôt commercial communal" "LU-Luxembourg" "" "2011/01/01" "1936/12/01" "2011/08/19" "Law on trade tax of 1 December 1936 as amended by Provisions of 31 March 1943, 16 November 1943 on the levying of trade tax in simplified form; and amended by the Laws of 22 November 1973 (Mémorial A, 1973, p. 1545-1546), 1 July 1981 (Mémorial A, 1981, p. 989), 31 July 1982 (Mémorial A, 1982, p. 1474), 14 June 1984 (Mémorial A, 1984, p. 1073), 22 February 1986 (Mémorial A, 1986, p. 824), 19 December 1986 (Mémorial A, 1986, p. 2330), 6 December 1990 (Mémorial A, 1990, p. 1013), 24 December 1996 (Mémorial A, 1996, p. 2911); 12 February 1999 (Mémorial A, 1999, p. 190); 21 June 1999 (Mémorial A, 1999, p. 1892); 15 June 2004 (Mémorial A, 2004, p. 1568) and various Grand Ducal and Ministerial Regulations." "" "taxType-2" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=393/1313712000&taxType=CIT" "734" "Personal income tax - Church tax" "Church tax" "Kirkollisvero/Kyrkoskatt" "FI-Finland" "" "2011/01/01" "1992/12/30" "2011/08/19" "Income Tax Act of 30 December 1992 (1535/1992)." " " "taxType-3" "Local authority" "Central authority" "Central authority" "Others" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Royalties; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=255/1313712000&taxType=PIT" "735" "Corporate income tax - Petroleum revenue tax" "Petroleum revenue tax (PRT)" "Petroleum revenue tax (PRT)" "UK-United Kingdom" "" "2011/01/01" "1975/01/01" "2011/08/19" "Oil Taxation Act 1975, Petroleum Revenue Tax Act 1980 and Oil Taxation Act 1983, as amended by annual finance acts." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=565/1313712000&taxType=CIT" "736" "Personal income tax - State, county and municipal income tax" "State income tax - Municipal income tax - County income tax" "Indkomstskat til staten - Kommunal indkomstskat - Amtskommunal indkomstskat" "DK-Denmark" "" "2011/01/01" "1903/06/01" "2011/08/19" "State income tax:. Statutory Notice No 1365 of 29th November 2010 (Tax Assessment Act/Ligningsloven), Statutory Notice No 143 of 8th February 2011 (Personal Tax Act/Personskatteloven) and Statutory Notice No 1403 of 12th December 2010 (Act on Tax at Source/Kildeskatteloven).. Municipal income tax:. Law on taxation by municipal authorities (Lov om kommunal indkomstskat), see Statutory Notice No 725 of 26 June 2006.. In addition to the state and minicipal tax, the Danish PIT also consists of tax on employee shares and bonds, taxation of pension schemes, and labour market contribution. Information on these three personal income taxes can be found in their own seperate tax forms." " " "taxType-3" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Royalties; Income from renting immovable property; Income from renting movable property; Prizes and awards; Scholarships; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=183/1313712000&taxType=PIT" "737" "Excise duty - Alcoholic beverages(EU harmonised)" "Alcohol excise" "Alkoholiaktsiis" "EE-Estonia" "" "2011/01/01" "2003/04/01" "2011/08/19" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 1 April 2003 (State Gazette I 2003 No 2 art 17), last amendment entered into force 1 January 2011 (State Gazette I 30.12.2010, 3)" "Estonia." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=202/1313712000&taxType=Alcoholic+beverages" "738" "Social security contribution - Social tax" "Actual social contributions" "" "EE-Estonia" "" "2011/01/01" "1992/01/01" "2011/08/19" "Social Tax Act. Passed 13 December 2000; State Gazette (RT) I 2000, 102, 675. entered into force 1 January 2001, last amended 16.12.2009 (RT I 2010, 1, 2)" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=206/1313712000&taxType=SSC+employees" "739" "Tax on construction, installation and works" "Tax on construction, installation and works" "Impuesto sobre Construcciones Instalaciones y Obras" "ES-Spain" "" "2011/01/01" "1988/12/28" "2011/08/19" "It came into force in 31/12/1988. Beneficiaries may decide whether or not to levy the tax. Royal legislative Decree nº 2 of 5 March 2004." "The whole Spanish territory. Local governments may choose not to set the tax." "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=236/1313712000&taxType=Other+indirect+tax" "740" "Social security contribution - Early retirement contributions" "Early retirement contributions" "Efterlønsbidrag" "DK-Denmark" "" "2011/01/01" "1998/12/23" "2011/08/19" "Statutory Notice No 574 of 27th May 2010." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=759/1313712000&taxType=SSC+employees" "741" "Social security contribution - Unemployment insurance contributions" "Unemployment insurance contributions" "Arbejdsløshedsforsikringsbidrag" "DK-Denmark" "" "2011/01/01" "1907/04/09" "2011/08/19" "Statutory Notice No 574 of 27th May 2010." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=760/1313712000&taxType=SSC+employees" "742" "Social security contribution - Contribution for the promotion of residential construction (Employers)" "Contribution for residential construction" "Wohnbauförderungsbeitrag" "AT-Austria" "" "2011/01/01" "1952/01/01" "2011/08/19" "Contribution for promoting of residential construction law, BGBl. No 13/1952, as last amended by BGBl. No 600/1996" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=732/1313712000&taxType=SSC+employers" "743" "Excise duty - Energy products(EU harmonised)" "Excise duty on mineral oils" "Accise sur les huiles minérales" "LU-Luxembourg" "" "2011/01/01" "1963/11/20" "2011/08/19" "Common excise duty: Belgian Royal Decree of 20 November 1963 coordinating the legal provisions on the excise system for mineral oils, as implemented by the Ministerial Regulation of 7 February 1964 (Mémorial A 1964, p. 438).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on excise duty (Mémorial A No 107 of 31 December 1992, p. 3173).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 107 of 31 December 1992, p. 3180).. Ministerial Regulation of 16 February 1994 publishing Belgian Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 15 of 25 February 1994, p. 251), as amended by Ministerial Regulation of 18 October 1996 (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 30 June 1995 publishing Belgian Royal Decree of 30 June 1995 on excise duty (Mémorial A No 61 of 31 July 1995, p. 1486).. Ministerial Regulation of 17 January 1996 publishing Belgian Royal Decree of 22 December 1995 amending the Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 4 of 29 January 1996, p. 39).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 12 September 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 31 December 1996 publishing Belgian Ministerial Decree of 24 December 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 96 of 31 December 1996, p. 2932).. Ministerial Regulation of 22 December 1997 publishing the Belgian Law of 22 October 1997 on the structure and rates of excise duty on mineral oils (Mémorial A-104 of 30 December 1997, p. 3322).. Belgian Program law of 27 December 2004 establishing the excise system on energy products and electricity, as implemented by Ministerial Regulation of 29 March 2005 (Mémorial A 2005/45, page 740).. Belgian Program law of 11 July 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2090).. Belgian Program law of 27 December 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2094).. Belgian Program Law of 25 February 2007, as implemented by Ministerial Regulation of 7 June 2007 (Mémorial A 2007/98, page 1818). .  . Autonomous excise duty:Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 3/4 (Mémorial A No 89 of 20 December 1996, p. 2515).. Grand Ducal Regulation of 28 March 1995 setting the autonomous excise duty on mineral oils and gas oils for fuel for engines of vehicles using the public highway (Mémorial A No 25 of 31 March 1995, p. 833).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887).. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 7 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).. Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682)..  . Monitoring charge on domestic fuel: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 5 (Mémorial A No 89 of 20 December 1996, p. 2516).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 10 ).  . Additional autonomous excise duty: Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Grand Ducal Regulation of 30 September 1994 setting the additional autonomous excise duty on light mineral oils and gas oils for fuel for engines of vehicles using the public highway, known as the social contribution (Mémorial A No 90 of 7 October 1994, p. 1712). . Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 23 December 2004: 1. establishing a system for greenhouse gas emission allowance trading; 2.establishing a found to finance Kyoto mechanisms; 3. modifying the law of 10 June 1999 on classified establishments ; Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887). . Grand - Ducal Regulation of 22 December 2006 fixing the autonomous excise duty rates for energy products (Mémprial A N°244 of 29 December 2006, page 4887). . Law of 29 December 2006 on the Budget (Mémorial N°236 of 29 December 2006, page 4317). Grand-Ducal Regulation of 21 December 2007 fixing the autonomous excise duty rate and provisions on manufactured tobacco and energy products (Mémorial A N° 245 of 31 December 2007, page 4546). Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 8 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).. Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682)..  . Pollution tax: Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315), article 6, establishing minimal proportions of bio fuels in the motor fuels and gas oils released for consumption.. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 9 ). Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445)..  . Electricity tax : law of 1st August 2007 on electricity market. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 11/12 ).  . Natural gas tax : Law of 1st August 2007 on natural gas market. Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 13/14 )" "Grand-Duchy of Luxembourg." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=905/1313712000&taxType=Energy+products+and+electricity" "744" "Motor vehicles tax" "Tax on motor vehicles" "Imposto sobre veículos - ISV" "PT-Portugal" "" "2011/01/01" "2007/07/01" "2011/08/19" "ISV Code, enacted by Law 22-A/2007 of 29 June, as amended. Decree Law 33/2007 of 15 February (incentivo fiscal a destruiçao de automóveis ligeiros em fim de vida). Decree-Law 29/2010 of 26 April. Law 3-B/2010 of 28 April. Law 55-A/2010 of 31 December." "Whole country." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=468/1313712000&taxType=Other+indirect+tax" "745" "Stamp duty" "Stamp duty" "Imposto do selo" "PT-Portugal" "" "2011/01/01" "2000/03/01" "2011/08/19" "Stamp Duty Code and the General Table of Stamp Duty Rates, enacted by Law 150/99 of 11 September 1999 and republished by Decree Law 287/2003 of 12 November 2003, as amended; Tax Incentives Statute (EBF), enacted by Decree Law 215/89 of 1 July 1989, as amended; Law 85/98, of 16 December 1998; Law 19/2003, of 20 June 2003." "Whole country" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=691/1313712000&taxType=Other+indirect+tax" "746" "Social security contribution - Self-employed and non-employed persons" "Social Security Contributions by self-employed and non-employed persons" "Contributi sociali a carico dei lavoratori autonomi" "IT-Italy" "" "2011/01/01" "1980/02/23" "2011/08/19" "Law n° 33 of 1980/02/23." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=657/1313712000&taxType=SSC+employees" "747" "Excise duty - Alcohol and alcoholic beverages (both EU harmonised and purely national duties)" "Excise duties on alcohol and alcoholic beverages and consumption tax on alcohol" "Accises sur les alcools et les boissons alcoolisées et taxe de consommation sur les alcools" "LU-Luxembourg" "" "2011/01/01" "1925/07/27" "2011/08/19" "   Preliminary remarks:.  . - Excise duties on alcohol are divided into 2 components: a common rate which refers to the rate applied jointly by Luxembourg and Belgium in the context of their Customs Union (Union économique belgo-luxembourgeoise), and an autonomous rate which adds on to the common rate. The autonomous rate is referred to as \"consumption tax\".. - Excise duties are generally levied on EU-harmonized beverages. The exception is mixed drinks (\"alcopops\"), where only a national rate applies. .  . Time limits for payments: Ministerial Regulation of 22 January 2007 on the time limits for payments of excise duties (Reglement ministériel du 22 janvier 2007 accordant des délais de paiement de l'accise, Mémorial 11, page 354, 12 Februaury 2007).. . Rates:. . -Grand-Ducal Decree of 29 July 1926 regulating the levying of excise duties laid down by the Law of 27 July 1925 on the tax arrangements applying to spirits (Arrêté grand-ducal du 29 juillet 1926 réglant la perception des droits d'accise établis par la loi du 27 juillet 1925 sur le régime fiscal des eaux-de-vie, Mémorial 1926, p. 549).. -Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 16 ). Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682).. . Other provisions:. . -Modified Law of 27 July 1925 on the tax arrangements applying to spirits (Loi modifiée du 27 juillet 1925 sur le régime fiscal des eaux-de-vie, Mémorial N° 38 of 1 August 1925, p. 481).. -Ministerial regulation of 29 July 1996 on the publication of the Belgian Ministerial Decree of 15 July 1996 on the excise regime of beer (Reglement ministériel du 29 juillet 1996 portant publication de l'arrêté ministériel belge du 15 juillet 1996 (…) relatif au régime de la biere, Mémorial N° 54 of 23.08.1996, page 1676).. -Ministerial regulation (modified) of 29 July 1994 on the publication of the Belgian Ministerial Decree of 10 June 1994 on the excise regime of ethylic alcohol (Reglement ministériel (modifié) du 29 juillet 1994 portant publication de l'arrêté ministériel belge du 10 juin 1994 relatif au régime d'accise de l'alcool éthylique, Mémorial n°82 of 12 September 1994, page 1480).. -Ministerial Regulation (modified) of 29 July 1994 on the publication of the Belgian Ministerial Decree of 10 June 1994 on the excise regime covering wine, other fermented beverages and intermediary products, (Reglement ministériel (modifié) du 29 juillet 1994 portant publication de l'arrêté belge du 10 juin 1994 relatif au régime d'accise des vins, des autres boissons fermentées et des produits intermédiaires (Mémorial 82 of 12 September 1994, page 1516).. " "Grand-Duchy of Luxembourg and Belgium (both countries form a customs union). Mixed drinks (alcopops) are only taxed in Luxembourg." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=785/1313712000&taxType=Alcoholic+beverages" "748" "Personal income tax" "Personal income tax" "Daň z příjmů fyzických osob" "CZ-Czech Republic" "" "2011/01/01" "1993/01/01" "2011/08/19" "Act No. 586/1992 Coll., on Income Taxes, latest amendments No. 209/1997, 210/1997, 227/1997, 11/1998, 149/1998, 168/1998, 333/1998, 129/1999, 144/1999, 63/1999, 170/1999, 225/1999, 3/2000, 17/2000, 27/2000, 72/2000, 100/2000, 103/2000, 121/2000, 132/2000, 241/2000, 340/2000, 492/2000, 117/2001,120/2001, 239/2001, 453/2001, 483/2001, 50/2002, 128/2002, 198/2002, 210/2002, 308/2002, 260/2002 by Constitutional Court Finding No. 236/2011, 575/2002, 162/2003, 362/2003, 438/2003, 49/2004, 19/2004, 47/2004, 257/2004, 280/2004, 359/2004, 360/2004, 436/2004, 562/2004, 628/2004, 669/2004, 676/2004, 179/2005, 217/2005, 342/2005, 357/2005, 441/2005, 530/2005, 545/2005, 552/2005, 56/2006, 57/2006, 109/2006, 112/2006, 179/2006, 189/2006, 203/2006, 223/2006, 245/2006, 264/2006, 267/2006, 29/2007, 67/2007, 159/2007, 261/2007, 296/2007, 362/2007 304/2008, 306/2008, 482/2008, 2/2009, 87/2009, 216/2009, 221/2009, 227/2009, 281/2009, 289/2009, 303/2009, 304/2009, 326/2009, 362/2009, 199/2010, 346/2010, 348/2010, 73/2011, 188/2011 Coll" "Czech Republic." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Interests from government bonds; Interests from corporate bonds; Interests from special saving accounts; Interests from deposits; Royalties; Income from renting immovable property; Income from renting movable property; Capital gains on immovable property; Capital gains on movable property; Annuities from life insurance; Prizes and awards; Scholarships; Income from occasional activities; Revenues from lotteries and games activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=98/1313712000&taxType=PIT" "749" "Excise duty - Sweets, Ice-cream and Soft drinks" "Excise duty on sweets, ice-cream and soft drinks" "Makeisten, jäätelön ja virvoitusjuomien valmistevero/ Punktskatt på sötsaker, glass och läskedrycker" "FI-Finland" "" "2011/01/01" "2011/01/01" "2011/08/19" "Act on Excise Duty on Sweets, Ice-Cream and Soft Drinks of 17 December 2010 (1127/2010)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=250/1313712000&taxType=Other+indirect+tax" "750" "Personal income tax - Municipal income tax on earned income" "Municipal tax on earned income" "Kunnallisvero/Kommunalskatt" "FI-Finland" "" "2011/01/01" "1992/12/30" "2011/08/19" "Income Tax Act of 30 December 1992 (1535/1992)." "Individuals and estates of deceased persons who are residents of the municipality in question." "taxType-3" "Local authority" "Central authority" "Central authority" "Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income; Dividends; Royalties; Annuities from life insurance; Income from occasional activities" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=256/1313712000&taxType=PIT" "751" "Social security contribution - Statutory pension insurance (Employees)" "Statutory pension insurance" "Gesetzliche Rentenversicherung" "DE-Germany" "" "2011/01/01" "1891/01/01" "2011/08/19" " The legal basis for the statutory pension insurance is Book VI of the German Social Code (SGB VI)." "Federal Republic of Germany" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=834/1313712000&taxType=SSC+employees" "752" "Social security contribution - Employees" "Social security contributions - employees' contributions" "Contributions sociales" "LU-Luxembourg" "" "2011/01/01" "2011/01/01" "2011/08/19" "Health care, paid sick leave (Assurance maladie-maternité) and mutual insurance of the employers (mutualité des employeurs):. Financing: The scheme is financed by central government, employers and employees contributions. Regarding health care provisions in kind, a contribution of about 5% of gross wages is paid commonly by employers and employees. The central government participates with 37% of total contributions paid on salaries. Regarding replacement benefits in case of paid sick leave, a contribution of about 5% of gross wages is paid commonly by employers and employees for blue collar workers and about 0.2% for white collar workers. The central government participates with 10% of total contributions paid on salaries. Maternity benefits (in kind and in cash) are on charge of the central government. From 2011 onwards, the central governement provides 40% of the total contribution paid on salaries.. Until 2009, the continuation of remuneration in the event of disability over the first 15 weeks of sickness leave of white collar workers was at charge of the employer, estimated at about 1.3% of salaries in 2008. On the other hand, the health care and paid sick leave insurance covered the entirety of the sickness leave allowance of blue collar workers as of the first day of sickness leave. Of this fact two contribution rates were applicable until 2009: the employers' contribution rate applicable in 2008 was 2.35% for blue collar workers and 0.10% for white collar workers and identical shares were applicable for employees. On average an estimated global contribution rate applicable for employers in case of sickness leave insurance was about 0.8% in the year 2008. From 2009 onwards, the legislation on the single statute introduces the single statute of employee, gathering blue and white collar workers, and aligning the conditions of the financing the sickness leave. The employers' obligations cover from now on the first 13 weeks of disability for all the employees, and the employers are refunded to 80% by a mutual insurance company of the employers (contribution rate in 2009 close to 1.8%). Self-employed can opt to participate in the mutual insurance company. From the 14th week onwards, the allowances are at the charge of the sickness and maternity insurance (in 2009: employers' share of 0.25%, identical shares for employees). So due the introduction of the single statute, the share passes from 0.10% to 0.25% for the employers and employees of former statute “white collar” and from 2.35% to 0.25% for the employers and employees of former statute “blue collar”. Self-employed have to support employers and employees contribution rate.. Legal basis: Livre I du Code des Assurances Sociales: Assurance maladie. Web references: http://www.secu.lu/legis/sommaires/sommlegmal.htm. Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  .  Pension scheme (Assurance pension):.  . Financing: The scheme is financed by central government, employers and employees contributions. A contribution of 16% of gross wages is paid commonly by employers and employees. The central government participates with 8% of total contributions paid on salaries.. Legal basis: Livre III du Code des Assurances Sociales : Assurance pension.. Web references: http://www.secu.lu/legis/sommaires/sommlegpens.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  .  . Occupational injury (Assurance accidents):.  . Financing: The scheme is mainly financed by contributions from employers and self employed. The central government participates to the contributions of farmers as well as to the adjustment of pensions to wage evolution and living costs.. Legal basis: Livre II du Code des Assurances Sociales : Assurance accidents.. Web references: http://www.secu.lu/legis/sommaires/sommlegacc.html. Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  .  . Special pension scheme (Pensions statutaires):.  . Financing: The scheme is mainly financed by central and local government tax income. Civil servants participate with a contribution of 8% of gross salary.. Legal basis: 1998 : Loi du 3 août 1998 portant modification 1. de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; 2. de la loi modifieé du 16 avril 1979 fixant le statut général des fonctionnaires de l'Etat; 3. de la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 4. de la loi du 27 juillet 1992 relative a la participation du Grand-Duché de Luxembourg a des opérations pour le maintien de la paix (OMP) dans le cadre d'organisations internationales; 5. de la loi du 27 août 1977 concernant le statut des fonctionnaires entrés au service d'Institutions internationales; 6. de la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 7. de la loi du 8 janvier 1996 modifiant et complétant a) la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; b) la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; c) la loi du 29 juillet 1988 portant modification et nouvelle coordination de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; d) la loi du 23 décembre 1994 concernant le budget des recettes et des dépenses de l'Etat pour l'exercice 1995 - 1998 : Loi du 3 août 1998 instituant des régimes de pension spéciaux pour les fonctionnaires de l'Etat et des communes ainsi que pour les agents de la Société nationale des Chemins de Fer luxembourgeois.. Web references: http://www.legilux.public.lu/.  .  . Long term care (assurance dépendance):.  . Financing: The scheme is financed by a contribution on salaries, replacement revenue and investment income, by a special contribution from electricity tax revenue and 45% (40% in the 2004) of the scheme total expenses are covered by a contribution from the state budget. From 2007 onwards the participation of the central administration is limited to 140 million EUR.. Legal basis 1998 : Loi du 19 juin 1998 portant introduction d'une assurance dépendance - Livre V du Code des Assurances Sociales : Assurance dépendance.. Web references: http://www.secu.lu/legis/sommaires/sommassdep.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm" "Grand Duchy of Luxembourg." "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=666/1313712000&taxType=SSC+employees" "753" "Social security contribution - Employers" "Social security contributions - employers' contributions" "Contributions sociales" "LU-Luxembourg" "" "2011/01/01" "2011/01/01" "2011/08/19" "Health care, paid sick leave (Assurance maladie-maternité) and mutual insurance of the employers (mutualité des employeurs):.  . Financing: The scheme is financed by central government, employers and employees contributions. Regarding health care provisions in kind, a contribution of about 5% of gross wages is paid commonly by employers and employees. The central government participates with 37% of total contributions paid on salaries. Regarding replacement benefits in case of paid sick leave, a contribution of about 5% of gross wages is paid commonly by employers and employees for blue collar workers and about 0.2% for white collar workers. The central government participates with 10% of total contributions paid on salaries. Maternity benefits (in kind and in cash) are on charge of the central government. From 2011 onwards, the central government provides 40% of the total contribution paid on salaries..  . Until 2009, the continuation of remuneration in the event of disability over the first 15 weeks of sickness leave of white collar workers was at charge of the employer, estimated at about 1.3% of salaries in 2008. On the other hand, the health care and paid sick leave insurance covered the entirety of the sickness leave allowance of blue collar workers as of the first day of sickness leave. Of this fact two contribution rates were applicable until 2009: the employers' contribution rate applicable in 2008 was 2.35% for blue collar workers and 0.10% for white collar workers and identical shares were applicable for employees. On average an estimated global contribution rate applicable for employers in case of sickness leave insurance was about 0.8% in the year 2008. From 2009 onwards, the legislation on the single statute introduces the single statute of employee, gathering blue and white collar workers, and aligning the conditions of the financing the sickness leave. The employers' obligations cover from now on the first 13 weeks of disability for all the employees, and the employers are refunded to 80% by a mutual insurance company of the employers (contribution rate in 2009 close to 1.8%). Self-employed can opt to participate in the mutual insurance company. From the 14th week onwards, the allowances are at the charge of the sickness and maternity insurance (in 2009: employers' share of 0.25%, identical shares for employees). So due the introduction of the single statute, the share passes from 0.10% to 0.25% for the employers and employees of former statute “white collar” and from 2.35% to 0.25% for the employers and employees of former statute “blue collar”. Self-employed have to support employers and employees contribution rate.. Legal basis: Livre I du Code des Assurances Sociales : Assurance maladie. Web references: http://www.secu.lu/legis/sommaires/sommlegmal.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  . Pension scheme (Assurance pension):.  . Financing: The scheme is financed by central government, employers and employees contributions. A contribution of 16% of gross wages is paid commonly by employers and employees. The central government participates with 8% of total contributions paid on salaries. . Legal basis: Livre III du Code des Assurances Sociales : Assurance pension.. Web references: http://www.secu.lu/legis/sommaires/sommlegpens.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  . Occupational injury (Assurance accidents):.  . Financing: The scheme is mainly financed by contributions from employers and self employed. The central government participates to the contributions of farmers as well as to the adjustment of pensions to wage evolution and living costs. . Legal basis: Livre II du Code des Assurances Sociales : Assurance accidents.. Web references: http://www.secu.lu/legis/sommaires/sommlegacc.html . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm .  . Special pension scheme (Pensions statutaires):.  . Financing: The scheme is mainly financed by central and local government tax income. Civil servants participate with a contribution of 8% of gross salary.. Legal basis: 1998 : Loi du 3 août 1998 portant modification 1. de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; 2. de la loi modifieé du 16 avril 1979 fixant le statut général des fonctionnaires de l'Etat; 3. de la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 4. de la loi du 27 juillet 1992 relative a la participation du Grand-Duché de Luxembourg a des opérations pour le maintien de la paix (OMP) dans le cadre d'organisations internationales; 5. de la loi du 27 août 1977 concernant le statut des fonctionnaires entrés au service d'Institutions internationales; 6. de la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 7. de la loi du 8 janvier 1996 modifiant et complétant a) la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; b) la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; c) la loi du 29 juillet 1988 portant modification et nouvelle coordination de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; d) la loi du 23 décembre 1994 concernant le budget des recettes et des dépenses de l'Etat pour l'exercice 1995 - 1998 : Loi du 3 août 1998 instituant des régimes de pension spéciaux pour les fonctionnaires de l'Etat et des communes ainsi que pour les agents de la Société nationale des Chemins de Fer luxembourgeois.. Web references: http://www.legilux.public.lu/.  .   . Long term care (assurance dépendance):.  . Financing: The scheme is financed by a contribution on salaries, replacement revenue and investment income, by a special contribution from electricity tax revenue and 45% (40% in the 2004) of the scheme total expenses are covered by a contribution from the state budget. From 2007 onwards the participation of the central administration is limited to 140 million EUR.. Legal basis 1998 : Loi du 19 juin 1998 portant introduction d'une assurance dépendance - Livre V du Code des Assurances Sociales : Assurance dépendance.. Web references: http://www.secu.lu/legis/sommaires/sommassdep.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm" "Grand Duchy of Luxembourg." "taxType-5" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=667/1313712000&taxType=SSC+employers" "754" "Social security contribution - Labour market contribution (Employees)" "Labour market contribution" "Munkaerőpiaci járulék" "HU-Hungary" "" "2011/01/01" "2010/01/01" "2011/08/19" "Act 4 of 1991 on job assistant and unemployment benefit." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=846/1313712000&taxType=SSC+employees" "755" "Excise duty - Tobacco products(EU harmonised)" "Excise duty on manufactured tobacco" "Accises sur les tabacs manufacturés" "LU-Luxembourg" "" "2011/01/01" "1947/12/31" "2011/08/19" "Common excise duty: Ministerial Decree of 31 December 1947 publishing the Law of 31 December 1947 on the tax system for tobacco (Mémorial A 1948, p. 82).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 107 of 31 December 1992, p. 3183).. Ministerial Regulation of 4 January 1994 publishing Belgian Royal Decree of 21 December 1993 amending Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 2 of 15 January 1995, p. 10).. Ministerial Regulation of 4 January 1994 publishing Belgian Ministerial Decree of 30 December 1992 on the tax system for manufactured tobacco (Mémorial A of 15 January 1995, p. 11).. Ministerial Regulation of 31 August 1994 publishing Belgian Ministerial Decree of 1 August 1994 on the tax system for manufactured tobacco (Mémorial A No 84 of 23 September 1994, p. 1553).. Ministerial Regulation of 30 January 1995 publishing Belgian Ministerial Decree of 27 December 1994 on the tax system for manufactured tobacco (Mémorial A No 13 of 22 February 1995, p. 630).. Ministerial Regulation of 20 April 1995 publishing Belgian Ministerial Decree of 10 April 1995 on the tax system for manufactured tobacco (Mémorial A No 33 of 28 April 1995, p. 939).. Ministerial Regulation of 8 December 1995 publishing Belgian Royal Decree of 6 November 1995 amending the Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 97 of 22 December 1995, p. 2297).. Ministerial Regulation of 27 December 1995 publishing Belgian Ministerial Decree of 21 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2570).. Ministerial Decree of 27 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2588).. Ministerial Regulation of 24 May 1996 publishing Belgian Ministerial Decree of 26 April 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 24 May 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 16 August 1996 publishing Belgian Ministerial Decree of 30 July 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1879).. Ministerial Regulation of 16 August 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1880).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 25 September 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2194).. Ministerial Regulation of 18 October 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2196).. Ministerial Regulation of 17 January 1997 publishing Belgian Ministerial Decree of 2 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 28).. Ministerial Decree of 17 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 34).. Ministerial Regulation of 16 May 1997 publishing Belgian Ministerial Decree of 23 April 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1446).. Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1708).. Ministerial Regulation of 2 August 1997 publishing Belgian Ministerial Decree of 31 July 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1713).. Ministerial Regulation of 23 December 1997 publishing Belgian Ministerial Decree of 30 October 1997 on the tax system for manufactured tobacco (Mémorial A No 101 of 27 December 1997, p. 3290).. Ministerial Regulation of 30 April 1998 publishing Belgian Ministerial Decree of 17 February 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 498).. Ministerial Regulation of 10 September 1998 on the tax system for manufactured tobacco (Mémorial A No 79 of 22 September 1998, p. 1574)..  . Autonomous excise duty: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 6 (Mémorial A No 89 of 20 December 1996, p. 2516).. Grand Ducal Regulation of 1 October 1995 on the tax system for manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 1 October 1995 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 16 May 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1450).. Grand Ducal Regulation of 2 August 1997 fixing the autonomous excise duty on manufactured tobacco (Mémorial A-56 of 11 August 1997, p. 1713).. Ministerial Regulation of 2 August 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1714). Ministerial Regulation of 30 April 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 503).. Ministerial regulation of 24 July 1998 publishing Belgian Royal Decree of 19 June 1998 on the tax system for manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1346).. Grand-Ducal regulation of 3 August 1998 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1357).. Law of 21 December 1998 on the budget of public receipts and expenditure for the 1999 fiscal year - Article 8 (Mémorial A No 109 of 23 December 1997 p . 2721).. Ministerial regulation of 5 July 1999 publishing Belgian Law of 4 May 1999 fixing excise matters (Mémorial A No 115 of 17 August 1999 p. 2074).. Law of 24 December 1999 on the budget of public receipts and expenditure for the 2000 fiscal year - Article 10 (Mémorial A No 148 of 27 December 1999 p. 2673).. Grand-Ducal Regulation of 24 February 2000 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 19 of 10 March 2000 p. 581).. Ministerial Regulation of 6 June 2000 publishing Belgian Royal Decree of 26 April 2000 changing the Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 47 of 19 June 2000 p. 1086).. Law of 22 December 2000 on the budget of public receipts and expenditure for the 2001 fiscal year - Article 8 (Mémorial A No 140 of 27 December 2000 p. 3021).. Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 6 (Mémorial A No 148 of 27 December 2001 p. 2997).. Grand-Ducal Regulation of 21 December 2001 fixing the autonomous excise duty in accordance to the introduction of the euro on the 1 January 2002 (Mémorial A No 158 of 28 December 2001 p. 3341).. Law of 20 December 2002 on the budget of public receipts and expenditure for the 2003 fiscal year - Article 9 (Mémorial A No 143 of 23 December 2002 p. 3225).. Grand-Ducal Regulation of 8 January 2003 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 6 of 21 January 2003 p . 86).. Law of 19 December 2003 on the budget of public receipts and expenditure for the 2004 fiscal year - Article 7 (Mémorial A No 184 of 31 December 2003 p. 3685).. Grand-Ducal Regulation of 31 March 2004 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 52 of 1 April 2004 p. 835).. Law of 21 December 2004 on the budget of public receipts and expenditure for the 2005 fiscal year - Article 9 (Mémorial A No 204 of 28 December 2004 p . 2981).. Law of 23 December 2005 on the budget of public receipts and expenditure for the 2006 fiscal year - Article 11 (Mémorial A No 217 of 29 December 2005 p. 3385).. Grand-Ducal Regulation of 23 December 2005 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 222 of 30 December 2005 p . 3734).. Law of 22 December 2006 on the budget of public receipts and expenditure for the 2007 fiscal year - Article 12 (Mémorial A No 236 of 29 December 2006 p. 4313).. Grand-Ducal Regulation of 22 December 2006 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 244 of 29 December 2006 p . 4880).. Grand-Ducal Regulation of 19 December 2008 fixing the autonomous excise duty on maufactured tobacco (Mémorial A No 221 of 31 December 2008 p. 3291).. Law of 18 December 2009 on the budget of public receipts and expenditure for the 2010 fiscal year - Article 15 (Mémorial A No 254 of 18 December 2009 p. 5115).. Grand-Ducal Regulation of 18 December 2009 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 256 of 28 December 2009 p. 5445).. Law of 17 December 2010 fixing the autonomous excise duty on energy products, electricity, manufactured tobacco, alcohol and alcoholic beverages. (Mémorial A N° 228 of 21 December 2010). Grand-Ducal Regulation of 25 January 2011 fixing autonomous excise duty and provisions on manufactured tobacco. (Mémorial A N° 15 of 27 January 2011)" "Grand-Duchy of Luxembourg." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=906/1313712000&taxType=Manufactured+tobacco" "756" "Tax on real estate - Immovable property tax" "Immovable property tax" "Данък върху недвижимите имоти" "BG-Bulgaria" "" "2011/01/01" "1998/01/01" "2011/08/19" "Local Taxes and Fees Act Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, amended and supplemented, SG No. 71/23.06.1998, effective 24.08.1998, amended, SG No. 83/21.07.1998, amended and supplemented, SG No. 105/8.09.1998, effective 8.09.1998, SG No. 153/23.12.1998, effective 1.01.1999, amended, SG No. 103/30.11.1999, effective 1.01.2000, amended and supplemented, SG No. 34/25.04.2000, effective 1.01.2001, SG No. 102/15.12.2000, effective 1.01.2001, SG No. 109/18.12.2001, effective 1.01.2002, amended, SG No. 28/19.03.2002, amended and supplemented, SG No. 45/30.04.2002, effective 1.01.2002, No. 56/7.06.2002, effective 1.01.2003, SG No. 119/27.12.2002, effective 1.01.2003, amended, SG No. 84/23.09.2003, amended and supplemented, SG No. 112/23.12.2003, effective 1.01.2004, SG No. 6/23.01.2004, effective 1.04.2004, supplemented, SG No. 18/5.03.2004, effective 1.01.2005, amended, SG No. 36/30.04.2004, effective 31.07.2004, supplemented, SG No. 70/10.08.2004, effective 1.01.2005, amended and supplemented, SG No. 106/3.12.2004, effective 1.01.2005, SG No. 87/1.11.2005, effective 1.01.2007, amended, SG No. 94/25.11.2005, effective 25.11.2005, amended and supplemented, SG No. 100/13.12.2005, effective 1.01.2006, SG No. 103/23.12.2005, effective 1.01.2006, SG No. 105/29.12.2005, effective 1.01.2006, amended, SG No. 30/11.04.2006, effective 12.07.2006, amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 55/6.07.2007, effective 1.01.2008, amended and supplemented, SG No. 110/21.12.2007, effective 1.01.2008, amended, SG No. 70/8.08.2008, amended and supplemented, SG No, 105/9.12.2008, effective 1.01.2009, supplemented, SG No. 12/13.02.2009, effective 13.02.2009, amended, SG No. 19/13.03.2009, effective 10.04.2009, supplemented, SG No. 41/2.06.2009, effective 1.07.2009, amended and supplemented, SG No. 95/1.12.2009, effective 1.12.2009, SG No. 98/14.12.2010, effective 1.01.2011" "Republic of Bulgaria." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=65/1313712000&taxType=Other+direct+tax" "757" "Tax on lotteries, gambling and betting - Fee on operated gambling machines" "Fee on operated gambling machines" "Poplatek za provozovaný výherní hrací přístroj" "CZ-Czech Republic" "2011/12/31" "2011/01/01" "1998/01/01" "2011/08/19" "Law of CNR No. 565/1990 Coll., latest amendments Act No. 305/1997 Coll. and Act No. 149/1998 Coll." "Czech Republic." "taxType-11" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=107/1313712000&taxType=Other+indirect+tax" "758" "Motor vehicles tax - Excise duty" "Excise" "Акцизи" "BG-Bulgaria" "2010/01/01" "2011/01/01" "1994/04/01" "2011/08/19" "" "The territory of the Republic of Bulgaria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=57/1313712000&taxType=Other+indirect+tax" "759" "Social security contribution - Long-term care insurance (Employees)" "Statutory long-term care insurance" "Soziale Pflegeversicherung" "DE-Germany" "" "2011/01/01" "1995/01/01" "2011/08/19" "The legal basis for long-term care insurance is Book XI of the German Social Code (SGB XI)." "Federal Republic of Germany" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=126/1313712000&taxType=SSC+employees" "760" "Social security contribution - Long-term care insurance (Employers)" "Statutory long-term care insurance" "Soziale Pflegeversicherung" "DE-Germany" "" "2011/01/01" "1995/01/01" "2011/08/19" "The legal basis for long-term care insurance is Book XI of the German Social Code (SGB XI)." "Federal Republic of Germany" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=127/1313712000&taxType=SSC+employers" "761" "Social security contribution - Unemployment insurance (Employees)" "Statutory unemployment insurance" "Gesetzliche Arbeitslosenversicherung" "DE-Germany" "" "2011/01/01" "1927/10/01" "2011/08/19" "The legal basis for unemployment insurance is Book III of the German Social Code (SGB III)." "Federal Republic of Germany" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=130/1313712000&taxType=SSC+employees" "762" "Social security contribution - Unemployment insurance (Employers)" "Statutory unemployment insurance" "Gesetzliche Arbeitslosenversicherung" "DE-Germany" "" "2011/01/01" "1927/10/01" "2011/08/19" "The legal basis for unemployment insurance is Book III of the German Social Code (SGB III)." "Federal Republic of Germany" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=755/1313712000&taxType=SSC+employers" "763" "Personal income tax - Local income tax" "Local income tax" "Inkomstskatt" "SE-Sweden" "" "2011/01/01" "2000/01/01" "2011/05/20" "Income Tax Act (1999:1229) and Local Government Act (1991:900)." " " "taxType-3" "Local authority" "Central authority" "Central authority" "Local authority" "Employment income; Income from business or self-employed activities; Income from sport and entertainment activities; Benefits in kind (company car, meal cheques, etc); Pension income" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=709/1305849600&taxType=PIT" "764" "VAT" "Value added tax" "Value added tax" "UK-United Kingdom" "" "2011/01/04" "1973/04/01" "2011/05/19" "Value Added Tax Act 1994, as amended by subsequent finance acts." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=589/1305763200&taxType=VAT" "765" "Bank payroll tax" "Bank payroll tax" "Bank payroll tax" "UK-United Kingdom" "2010/04/05" "2011/01/01" "2009/12/09" "2011/05/18" "Section 22 of and Schedule 1 to Finance Act 2010..  " "United Kingdom" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1061/1305676800&taxType=Other+indirect+tax" "766" "Corporate income tax" "Corporation tax" "Corporation tax" "UK-United Kingdom" "" "2011/04/01" "1988/01/01" "2011/05/12" " Corporation tax (CT) is a direct tax charged on the profits made by companies, public corporations and unincorporated associations such as industrial and provident societies, clubs and trade associations. The tax is charged on the profits made in each accounting period, i.e. the period over which the company draws up its accounts. The rates of taxation are set for the financial year April to March; where an accounting period straddles 31 March the profits are apportioned between the two financial years on a time basis. Taxable profits for corporation tax include: Capital gains – known as ‘chargeable gains’ for corporation tax purposes. Profits from taxable income such as trading profits or investment profits (except dividend income which is taxed differently). Taxable profits for corporation tax purposes often differ from the pre-tax profits in the company accounts. This is partly because the corporation tax regime has a system of capital allowances, which apply instead of depreciation charges for items such as plant and machinery. There are also other allowances, deductions and reliefs which can be applied when calculating the company’s taxable profits. Particularly significant is group relief, whereby companies belonging to a group can surrender their trading losses to offset against the profits of another group member. Companies based in the UK have to pay corporation tax on all their taxable profits, wherever in the world those profits come from. Companies not based in the UK, but with branches operating in the UK, have to pay corporation tax on taxable profits arising from their UK activities. " "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "Interest; Royalties; Capital gains" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=566/1305158400&taxType=CIT" "767" "Social security contribution - Employees' pension contribution" "Employees' pension contribution" "Egyéni nyugdíjjárulék" "HU-Hungary" "" "2011/01/01" "1948/11/01" "2011/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=851/1293840000&taxType=SSC+employees" "768" "Social security contribution - Employers" "Employer's contribution" "Munkaadói járulék" "HU-Hungary" "2009/12/31" "2010/01/01" "1991/07/01" "2010/01/01" "Act 4 of 1991 on job assistant and unemployment benefit." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=317/1262304000&taxType=SSC+employers" "769" "VAT" "Value added tax" "Pridėtinės vertės mokestis" "LT-Lithuania" "" "2010/01/01" "1994/05/01" "2010/01/01" "The Law on Value Added Tax of the Republic of Lithuania (hereinafter - Law on Value Added Tax) No. I-345 adopted by Parliament of Republic of Lithuania on 1993/12/22 was valid from 1994/05/01 to 2002/06/30. It was replaced by the new Law on Value Added Tax No IX-751 which was adopted on 2002/03/05 and came into force on 2002/07/01. From 2004/05/01 the Law on VAT is fully in line with Sixth Council Directive No 77/388/EEC which was replaced by the Council Directive 2006/112/EC with effect from 1st January 2007." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=390/1262304000&taxType=VAT" "770" "Capital tax - Taxation of dead persons (Inheritance tax)" "Taxation of dead persons" "Αποθανόντων Προσώπων" "CY-Cyprus" "" "2010/01/01" "2000/01/01" "2010/01/01" "Law No 78(Ι)/2000 as amended. The tax was abolished for deaths happened after the year 2000." "The Republic of Cyprus." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=68/1262304000&taxType=Other+direct+tax" "771" "Social security contribution - Employees" "Employee's contribution" "Munkavállalói járulék" "HU-Hungary" "2009/12/31" "2010/01/01" "1991/07/01" "2010/01/01" "Act 4 of 1991 on job assistant and unemployment benefit." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=314/1262304000&taxType=SSC+employees" "772" "Pollution tax" "Pollution tax" "TGAP - Taxe générale sur les activités polluantes" "FR-France" "" "2010/01/01" "1999/01/01" "2010/01/01" "Articles 266sexies to 266quindecies, article 268ter and article 285sexies of the Customs and Excise Code (Code des douanes)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=288/1262304000&taxType=Other+indirect+tax" "773" "Corporate income tax - Separate tax for companies" "Separate tax for companies" "Társas vállalkozások különadója" "HU-Hungary" "2010/01/01" "2010/01/01" "2006/09/01" "2010/01/01" "Act 59 of 2006 on separate taxes." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=300/1262304000&taxType=CIT" "774" "Personal income tax - Capital gains tax" "Capital Gains Tax" "Φόρος Κεφαλαιουχικών Κερδών" "CY-Cyprus" "" "2010/01/01" "1980/01/01" "2010/01/01" "Law No 52/1980 as amended." "Republic of Cyprus." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=76/1262304000&taxType=PIT" "775" "Registration duties, mortgage duties and court fees" "Registration rights, mortgage rights and court rights" "Droits d'enregistrement, d'hypothèque et de greffe / Registratie-, hypotheek- en griffierechten" "BE-Belgium" "" "2010/01/01" "1940/02/01" "2010/01/01" "Code of Registration Duties, Mortgage Duties and Court Fees and the decrees issued for its implementation." "Belgian territory." "taxType-11" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=41/1262304000&taxType=Other+indirect+tax" "776" "Social security contribution - Self-employed and unemployed persons" "Social security contributions for self-employed and unemployed persons" "Ασφαλιστικές εισφορές αυτοαπασχολούμενων και ατόμων χωρίς απασχόληση" "EL-Greece" "" "2010/01/01" "1993/01/01" "2010/01/01" "Insurance Organization for Self Employed Persons (OAEE):. Law 2676/1999, Presidential Decree 258/2005, Presidential Decree 5/2007, Law 3655/2008 art. 141. Jurists' Fund:. Law 2084/1992 (art. 22, 44), Presidential Decree 125/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141. Medical Personnel Insurance and Pension Fund (TSAY):. Law 2084/1992 (art.22, 44), Presidential Decree 126/1993, Law 2150/1993 (art. 19), Law 3655/2008 art. 141. Pension Fund for Engineers and Public Works Contractors (TSMEDE):. Presidential Decree 124/1993, Law 3518/2006 (art 4), Law 3655/2008 art. 141" "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=221/1262304000&taxType=SSC+employees" "777" "Social security contribution - Central holiday fund contributions (Employers)" "Central holiday fund contributions" "Εισφορές στο Κεντρικό Ταμείο Αδειών" "CY-Cyprus" "" "2010/01/01" "1967/08/01" "2010/01/01" "The Annual Holidays with Pay Law (Law 8 of 1967-2005 and Regulations issued thereunder)." "Republic of Cyprus." "taxType-5" "Social security" "Social security" "" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=78/1262304000&taxType=SSC+employers" "778" "Tax on the removal of household refuse" "Tax on the removal of household refuse" "Taxe d'enlèvement des ordures ménagères" "FR-France" "" "2010/01/01" "1966/01/01" "2010/01/01" "Articles 1520 to 1526 of the General Tax Code (Code général des impôts)." " " "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=297/1262304000&taxType=Other+direct+tax" "779" "Television services tax" "Television services tax" "Taxe sur les services de télévision" "FR-France" "" "2010/01/01" "2005/01/01" "2010/01/01" "Articles 302 bis KB, 302 bis KC, 1693 quater and 1788 nonies of the General Tax Code (Code général des impôts)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=298/1262304000&taxType=Other+direct+tax" "780" "Social security contribution - Health insurance (Employers)" "Health insurance" "Krankenversicherung" "DE-Germany" "" "2010/01/01" "" "2010/01/01" "The legal foundations for statutory health insurance are to be found in Book V of the German Social Code (SGB V), in the Farmers Health Insurance Act and in the Reich Insurance Code." "" "taxType-5" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=125/1262304000&taxType=SSC+employers" "781" "Social security contribution - Health insurance (Employees)" "Health insurance" "Krankenversicherung" "DE-Germany" "" "2010/01/01" "" "2010/01/01" "The legal foundations for statutory health insurance are to be found in Book V of the German Social Code (SGB V), in the Farmers Health Insurance Act and in the Reich Insurance Code." "" "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=124/1262304000&taxType=SSC+employees" "782" "Social security contribution - Compulsory Health insurance contribution (Employees)" "Commpulsory health insurance contribution" "Задължителна здравноосигурителна вноска" "BG-Bulgaria" "" "2010/01/01" "1999/07/01" "2010/01/01" " Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 101/18.12.2009, (effective 18.12.2009)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=741/1262304000&taxType=SSC+employees" "783" "Social security contribution - Compulsory Health insurance contribution (Employers)" "Commpulsory health insurance contribution" "Задължителна здравноосигурителна вноска" "BG-Bulgaria" "" "2010/01/01" "1999/07/01" "2010/01/01" " Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 101/18.12.2009, (effective 18.12.2009)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=742/1262304000&taxType=SSC+employers" "784" "Social security contribution - Redundancy Fund (Employees)" "Contributions paid to the Redundancy Fund" "Εισφορές στο Ταμείο για Πλεονάζον Προσωπικό" "CY-Cyprus" "" "2010/01/01" "1968/02/01" "2010/01/01" "The Termination of Employment Law (Law 24 of 1967-2003 and Regulations issued thereunder)." "Republic of Cyprus." "taxType-4" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1450/1262304000&taxType=SSC+employees" "785" "Tax on real estate - Tax on major real estate" "Tax on major real estate" "Φόρος Μεγάλης Ακίνητης Περιουσίας" "EL-Greece" "2008/01/01" "2010/01/01" "1997/02/18" "2010/01/01" "Law No 2459, 18 February 1997 (Government Gazette I, 17), as amended. Abolishment: Law 3634/2008." "Greece." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=224/1262304000&taxType=Other+direct+tax" "786" "Social security contributions (Employees)" "Social insurance contributions" "Εισφορές Κοινωνικών Ασφαλίσεων" "CY-Cyprus" "" "2010/01/01" "1980/10/06" "2010/01/01" "The Social Insurance Law (Law 41 of 1980-2006 and Regulations issued thereunder)." "Republic of Cyprus." "taxType-4" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=1455/1262304000&taxType=SSC+employees" "787" "Payroll tax" "Payroll tax" "Davek na izplačane plače" "SI-Slovenia" "2009/01/01" "2010/01/01" "1996/07/01" "2010/01/01" "Payroll tax act (Zakon o davku na izplačane plače - ZDIP), Official gazzete of the Republic of Slovenia no. 34/1996, 31/1997, 109/2001, 83/2004, 108/2005." "Territory of the Republic of Slovenia." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=538/1262304000&taxType=Other+indirect+tax" "788" "Social security contribution - Lump sum health care contribution (Employees)" "Lump sum health care contribution" "Tételes egészségügyi hozzájárulás" "HU-Hungary" "2010/01/01" "2010/01/01" "1997/01/01" "2010/01/01" "Act 66 of 1998 on health care contributions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=848/1262304000&taxType=SSC+employees" "789" "Social security contribution - Lump sum health care contribution (Employers)" "Lump sum health care contribution" "Tételes egészségügyi hozzájárulás" "HU-Hungary" "2010/01/01" "2010/01/01" "1997/01/01" "2010/01/01" "Act 66 of 1998 on health care contributions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=849/1262304000&taxType=SSC+employers" "790" "Tax on oil from domestic production" "Tax on oil from domestic production" "Impozit pe ţiţeiul din producţia internă" "RO-Romania" "" "2010/01/01" "1993/07/01" "2010/01/01" "Law no. 571/2003 regarding the Fiscal Code, with subsequent amendments and completions." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=701/1262304000&taxType=Other+indirect+tax" "791" "Social security contribution - Statutory pension insurance (Employers)" "Statutory pension insurance" "Rentenversicherung" "DE-Germany" "" "2010/01/01" "" "2010/01/01" " The legal basis for the statutory pension insurance is Book VI of the German Social Code (SGB VI)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=835/1262304000&taxType=SSC+employers" "792" "Excise duty - Wine (EU harmonised)" "Excise duty on wine" "Spotrebná daň z vína" "SK-Slovak Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law No. 104/2004, as last amended by the Law No. 465/2008." "Tax territory of the Slovak republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=552/1230768000&taxType=Alcoholic+beverages" "793" "Excise duty - Spirits (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1993/07/05" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=456/1230768000&taxType=Alcoholic+beverages" "794" "Excise duty - Tobacco (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1993/07/05" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Poland." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=792/1230768000&taxType=Manufactured+tobacco" "795" "Excise duty - Wine (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1993/07/05" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=457/1230768000&taxType=Alcoholic+beverages" "796" "Social security contribution - Employees' contributions to the unemployment fund" "Employees' contributions to the unemployment fund" "Contributii pt. ajutor de somaj de la salariati" "RO-Romania" "" "2009/01/01" "2002/03/01" "2009/01/01" "Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=804/1230768000&taxType=SSC+employees" "797" "Excise duty - Electricity (EU harmonised)" "Excise duty on electricity" "Spotrebná daň z elektriny" "SK-Slovak Republic" "" "2009/01/01" "2008/01/01" "2009/01/01" "Law No. 465/2008." "Tax territory of the Slovak republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=719/1230768000&taxType=Energy+products+and+electricity" "798" "Excise duty - Mineral oil(EU harmonised)" "Excise duty on mineral oil" "Spotrebná daň z minerálneho oleja" "SK-Slovak Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law No. 98/2004, as last amended by Law No. 465/2008." "Tax territory of the the Slovak republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=549/1230768000&taxType=Energy+products+and+electricity" "799" "Excise duty - Natural gas (EU harmonised)" "Excise duty on natural gas" "Spotrebná daň zo zemného plynu" "SK-Slovak Republic" "" "2009/01/01" "2008/01/01" "2009/01/01" "Law No. 465/2008." "Tax territory of the Slovak republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=720/1230768000&taxType=Energy+products+and+electricity" "800" "Excise duty - Tobacco (EU harmonised)" "Excise duty on tobacco products" "Spotrebná daň z tabakových výrobkov" "SK-Slovak Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law No. 106/2004 as last amended by the Law No. 378/2008." "Tax teritory of the Slovak republic." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=551/1230768000&taxType=Manufactured+tobacco" "801" "Excise duty - Tobacco (EU harmonised)" "Excise duty - Tobacco" "Excise duty - Tobacco" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts." "UK." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=572/1230768000&taxType=Manufactured+tobacco" "802" "Excise duty - Wine (EU harmonised)" "Excise duty on wines and made-wines" "Excise duty on wines and made-wines" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts and the Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979 and the Isle of Man Act 1979. The Customs and Excise Management Act 1979." "UK." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=573/1230768000&taxType=Alcoholic+beverages" "803" "Excise duty - Mineral oils(EU harmonised)" "Excise tax on oil products" "Akcīzes nodoklis naftas produktiem" "LV-Latvia" "" "2009/01/01" "1991/01/01" "2009/01/01" "Law \"On Excise Tax\" (in force from January 1, 1991 till December 8, 1999). Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004). Law \"On Excise Tax for Oil Products\" (in force from January 1, 1998 till April 30, 2004). Law \"On Excise Tax\" (in force since May 1, 2004)." "Territory of Latvia." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=408/1230768000&taxType=Energy+products+and+electricity" "804" "Excise duty - Electricity(EU harmonised)" "Electricity excise duty" "Dazju Tas-Sisa fuq id-Dawl" "MT-Malta" "" "2009/01/01" "2006/01/01" "2009/01/01" "Excise Duty Act - Chapter 382." "Malta." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=675/1230768000&taxType=Energy+products+and+electricity" "805" "Excise duty - Machine made cigarettes (EU harmonised)" "Excise duty - Cigarettes" "Excise duty - Cigarettes" "MT-Malta" "" "2009/01/01" "1995/01/01" "2009/01/01" "The Excise Duty Act 1995 (Chapter 382), ACT XVI of 1995, as amended. The duty rates and special arrangements and conditions on specific items are as listed in the Third schedule of the Act." "Malta." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=676/1230768000&taxType=Manufactured+tobacco" "806" "Excise duty - Spirits (EU harmonised)" "Excise duty on spirits" "Spotrebná daň z liehu" "SK-Slovak Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law No. 105/2004, as last amended by the Law No. 465/2008." "Tax territory of the Slovak republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=550/1230768000&taxType=Alcoholic+beverages" "807" "Excise duty - Intermediate products (EU harmonised)" "Tax on intermediate products" "Skatt på mellanklassprodukter" "SE-Sweden" "" "2009/01/01" "1995/01/01" "2009/01/01" "Alcohol Tax Act (SFS 1994:1564)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=511/1230768000&taxType=Alcoholic+beverages" "808" "Excise duty (Non EU-harmonised excisable products)" "Non EU-harmonised excisable products" "Alte produse accizabile" "RO-Romania" "" "2009/01/01" "1993/07/01" "2009/01/01" "The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=798/1230768000&taxType=Other+indirect+tax" "809" "Excise duty - Beer (EU harmonised)" "Excise duty - Beer" "Excise duty - Beer" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts; Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979; Isle of Man Act 1979. The Customs and Excise Management Act 1979." "UK." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=569/1230768000&taxType=Alcoholic+beverages" "810" "Tax on real estate - Leasing of state-owned land" "Tax on leasing of state-owned land" "Valstybinės žemės nuomos mokestis" "LT-Lithuania" "" "2009/01/01" "1992/01/01" "2009/01/01" "Law on the leasing of land No. I-354, adopted by Parliament of Republic of Lithuania in 1993/12/23, and was abolished in 2001/07/01 when the new Civil Code of the Republic of Lithuania came into force, which was adopted by Parliament of Republic of Lithuania in 2000/07/18.. The procedure of tax on leasing of state-owned land established by the Government of the Republic of Lithuania: 1992/03/13 decision of the Government of the Republic of Lithuania No. 160 was replaced by 1993/08/23 decision No. 602, which was replaced by 2002/11/19 decision No. 1798 and 2003/11/10 decision No. 1387." "The territory of the Republic of Lithuania." "taxType-10" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=388/1230768000&taxType=Other+direct+tax" "811" "Excise duty - Mineral oils(EU harmonised)" "Excise duty on unleaded petrol, gas oil, Kerosene, heavyfuel oil" "Accisa sulla benzina, sul gasolio, sul cherosene, sugli oli combustibili" "IT-Italy" "" "2009/01/01" "1993/08/30" "2009/01/01" "Dlgs n° 504 of 26 October 1995 (Consolidated excise law)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=648/1230768000&taxType=Energy+products+and+electricity" "812" "Tax on coal" "Tax on coal" "Kolenbelasting" "NL-Netherlands" "" "2009/01/01" "1994/01/01" "2009/01/01" "Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by regulation of December 21, 2007 (Stb. 248)." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=683/1230768000&taxType=Other+indirect+tax" "813" "Tax on real estate - Immovable property of enterprises and organisations" "Immovable property tax" "Įmonių ir organizacijų nekilnojamojo turto mokestis" "LT-Lithuania" "" "2009/01/01" "1995/01/01" "2009/01/01" "Law on immovable property tax No. X-233 was adopted by the Seimas of Republic of Lithuania on 2005/06/07 and entered into force since 2006/01/01. This law replaced Law on Tax on the immovable property of enterprises and organisations No. I-565, valid form 1995/01/01 till 2005/12/31." "All the territory of Lithuania." "taxType-10" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=386/1230768000&taxType=Other+direct+tax" "814" "Personal income tax - Income tax - employment income" "Personal income tax &Income tax - employment income" "Personal income tax &Income tax - employment income" "UK-United Kingdom" "" "2009/01/01" "1988/01/01" "2009/01/01" "Income Tax. Income and Corporation Taxes Act 1988, as amended by subsequent finance acts.. Income Tax - employment income. Income Tax (Earnings and Pensions) Act 2003, as amended by subsequent finance acts." "UK." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=577/1230768000&taxType=PIT" "815" "Social security contribution - National Insurance (Employees)" "National Insurance" "National Insurance" "UK-United Kingdom" "" "2009/01/01" "" "2009/01/01" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=820/1230768000&taxType=SSC+employees" "816" "Social security contribution - National Insurance (Employers)" "National Insurance" "National Insurance" "UK-United Kingdom" "" "2009/01/01" "" "2009/01/01" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=821/1230768000&taxType=SSC+employers" "817" "Excise duty - Mineral oils(EU harmonised)" "Excise duty - Mineral Oils" "Excise duty - Mineral Oils" "MT-Malta" "" "2009/01/01" "1995/01/01" "2009/01/01" "The Excise Duty Act 1995 (Chapter 382), ACT XVI of 1995, as amended. The duty rates and special arrangements and conditions on specific items are as listed in the fourth schedule of the Act." "Malta." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=677/1230768000&taxType=Energy+products+and+electricity" "818" "Social security contribution - Employees' and other assimilated persons' SSC" "Employees' and other assimilated persons social security contributions" "Contribuţii individuale de asigurări sociale" "RO-Romania" "" "2009/01/01" "2001/04/01" "2009/01/01" "Law no 19/2000 on pensions' and other social insurance rights." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=803/1230768000&taxType=SSC+employees" "819" "Capital tax - Wealth tax" "Wealth tax" "Förmögenhetsskatt" "SE-Sweden" "2007/01/01" "2009/01/01" "1997/07/01" "2009/01/01" "Act on Tax on Assets (1997:323)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=504/1230768000&taxType=Other+direct+tax" "820" "Excise duty - Wine (EU harmonised)" "Excise duty on wine" "Excise duty on wine" "IE-Ireland" "" "2009/01/01" "2004/07/01" "2009/01/01" "Section 75 Finance Act 2003." "Republic of Ireland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=641/1230768000&taxType=Alcoholic+beverages" "821" "Personal incomet tax" "Income tax" "Income tax" "IE-Ireland" "" "2009/01/01" "" "2009/01/01" "Taxes Consolidation Act, 1997 as amended by later Finance Acts." "Republic of Ireland." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=777/1230768000&taxType=PIT" "822" "Business tax" "Business tax" "Taxe professionnelle" "FR-France" "" "2009/01/01" "1976/01/01" "2009/01/01" "Articles 1447 to 1479 and 1647 bis to 1647-E of the General Tax Code (Code général des impôts)." " " "taxType-10" "Regional authority; Local authority" "Central authority" "Regional authority; Local authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=268/1230768000&taxType=Other+direct+tax" "823" "Social security contribution - Employers' social security contributions" "Employers' social security contributions" "Contribuţii de asigurări sociale datorate de angajator" "RO-Romania" "" "2009/01/01" "2001/04/01" "2009/01/01" "Law no. 19/2000 on pensions' public system and other social insurance rights." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=805/1230768000&taxType=SSC+employers" "824" "Excise duty - Cider and perry (EU harmonised)" "Excise duty on cider and perry" "Excise duty on cider and perry" "IE-Ireland" "" "2009/01/01" "2004/07/01" "2009/01/01" "Section 75 Finance Act 2003." "Republic of Ireland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=637/1230768000&taxType=Alcoholic+beverages" "825" "Excise duty - Cider and perry (EU harmonised)" "Excise duty - Cider and perry" "Excise duty - Cider and perry" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts; Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979. The Customs and Excise Management Act 1979." "UK." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=570/1230768000&taxType=Alcoholic+beverages" "826" "Excise duty - Hydrocarbon oil (EU harmonised)" "Excise duty - Hydrocarbon oil" "Excise duty - Hydrocarbon oil" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "UK legislation: Hydrocarbon Oil Duties Act 1979, as amended by various secondary UK legislations.. European Directives: 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity" "UK." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=571/1230768000&taxType=Energy+products+and+electricity" "827" "Excise duty - Beer (EU harmonised)" "Excise on beer" "Accisa sulla birra" "IT-Italy" "" "2009/01/01" "1924/07/08" "2009/01/01" "Dlgs n° 504 of 26 October 1995 (Consolidated excise law) (ordinary supplement n° 143 to the GU of 29 October 1995);" " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=339/1230768000&taxType=Alcoholic+beverages" "828" "Excise duty - Electricity (EU harmonised)" "Duty on electricity" "Accisa sull' energia elettrica" "IT-Italy" "" "2009/01/01" "2007/06/01" "2009/01/01" "Dlgs n° 504 of 26 October 1995 (Consolidated excise law) (Ordinary supplement n° 143 to the GU of 29 November 1995); DL n° 669 of 29 December 1996, article 4 (GU n° 305 of 31 December 1996) which became, with amendments, Law n° 30 of 28 February 1997 (GU n° 50 of 1 March 1997). Law n° 133 of 13.5.1999- art.10 (ordinary supplement. n. 113 to the GU of 17.5.1999); Law n° 342 of 21.11.2000, art. 60 (ordinary supplement n°276 to the G.U. of 25.11.2000); Law n° 388 of 23.12.2000, art. 28 (ordinary supplement. n°302 to the G.U. of 29.12.2000)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=340/1230768000&taxType=Energy+products+and+electricity" "829" "Tax on lotteries, gambling and betting - Lottery and gaming tax" "Lottery and gaming tax" "Loterijų ir lošimų mokestis" "LT-Lithuania" "" "2009/01/01" "2001/05/17" "2009/01/01" "Law on Gaming Tax, No IX-326 adopted in 17th May 2001, new revision from 1st January 2009." "The territory of Republic of Lithuania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=784/1230768000&taxType=Other+direct+tax" "830" "Excise duty - Tobacco (EU harmonised)" "Tobacco excise duty" "Dazju Tas-Sisa fuq it-Tabakk" "MT-Malta" "" "2009/01/01" "1995/01/01" "2009/01/01" "Excise Duty Act - Chapter 382." "Malta." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=679/1230768000&taxType=Manufactured+tobacco" "831" "Social security contribution - Employees' health insurance contribution" "Employees' health insurance contribution" "Egyéni egészségbiztosítási járulék" "HU-Hungary" "" "2009/01/01" "1992/01/01" "2009/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=773/1230768000&taxType=SSC+employees" "832" "Social security contribution - Employees' pension contribution" "Employees' pension contribution" "Egyéni nyugdíjjárulék" "HU-Hungary" "" "2009/01/01" "1948/11/01" "2009/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=774/1230768000&taxType=SSC+employees" "833" "Excise duty - Mineral oil tax(EU harmonised)" "Mineral oil tax" "Mineral oil tax" "IE-Ireland" "" "2009/01/01" "2001/10/01" "2009/01/01" "Chapter 1 of Part 2 of the Finance Act 1999 (as amended)." "Ireland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=638/1230768000&taxType=Energy+products+and+electricity" "834" "Excise duty - Alcohol (EU harmonised)" "Duty on spirits" "Alkoholsteuer" "AT-Austria" "" "2009/01/01" "1995/01/01" "2009/01/01" "Spirits Tax Law, BGBl. No 703/1994, as last amended by BGBl. I No 161/2005." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=6/1230768000&taxType=Alcoholic+beverages" "835" "Excise duty - Beer (EU harmonised)" "Tax on beer" "Biersteuer" "AT-Austria" "" "2009/01/01" "1995/01/01" "2009/01/01" "1995 Beer Tax Law, BGBl. No 701/1994, as last amended by BGBl. I No 57/2004." "Austria." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=7/1230768000&taxType=Alcoholic+beverages" "836" "Excise duty - Energy tax on mineral oil etc. (EU harmonised)" "Energy tax on mineral oil etc." "Lov om energiafgift af mineralolieprodukter m.v." "DK-Denmark" "" "2009/01/01" "1986/01/01" "2009/01/01" "Law on energy tax on mineral oil etc., See Statutory Notice No 297 of 3 April 2006.. Mineral oil has been subject to taxation since 1977." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=156/1230768000&taxType=Energy+products+and+electricity" "837" "Corporate income tax - Tax on income of non resident legal persons" "Tax on income of non resident legal persons" "Impozitul pe veniturile obtinute din Romania de nerezidenti-persoane juridice" "RO-Romania" "" "2009/01/01" "2004/01/01" "2009/01/01" "Law no.571/2003 regarding the Fiscal Code with subsequent amendments and completions." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=474/1230768000&taxType=CIT" "838" "Excise duty - Certain licences, permits and authorisations" "Excise duty on certain licences, permits and authorisations" "Excise duty on certain licences, permits and authorisations" "IE-Ireland" "" "2009/01/01" "1910/01/01" "2009/01/01" "Various Finance Act dating from the Finance (1909-10) Act 1910 impose excise duties on all licences for the sale of intoxicating liquor. In addition excise duties are charged on the following licences, authorisations and permits (see Rate field) under various Finance Acts." "Republic of Ireland." "taxType-11" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=325/1230768000&taxType=Other+indirect+tax" "839" "Excise duty - Petrol and gas oils(EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1993/07/05" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=455/1230768000&taxType=Energy+products+and+electricity" "840" "Excise duty - Coal (EU harmonised)" "Excise duty on coal" "Spotrebná daň z uhlia" "SK-Slovak Republic" "" "2009/01/01" "2008/01/01" "2009/01/01" "Law No. 465/2008." "Tax territory of the Slovak republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=718/1230768000&taxType=Energy+products+and+electricity" "841" "Excise duty - Spirits (EU harmonised)" "Excise duty on ethyl alcohol" "Excise duty on ethyl alcohol" "IE-Ireland" "" "2009/01/01" "2004/07/01" "2009/01/01" "Section 75 Finance Act 2003." "Republic of Ireland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=639/1230768000&taxType=Alcoholic+beverages" "842" "Real estate tax" "Real estate tax" "Fastighetsskatt" "SE-Sweden" "" "2009/01/01" "1985/01/01" "2009/01/01" "Real Estate Tax Act (1984:1052)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=808/1230768000&taxType=Other+direct+tax" "843" "Social security contribution - self employed's SSC" "Self-employed persons' social security contributions" "Egenavgifter" "SE-Sweden" "" "2009/01/01" "2001/01/01" "2009/01/01" "Social Security Contributions Act (2000:980)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=810/1230768000&taxType=SSC+employees" "844" "Social security contribution - Employer's SSC" "Employers' social security contributions" "Arbetsgivaravgifter" "SE-Sweden" "" "2009/01/01" "2001/01/01" "2009/01/01" "Social Security Contributions Act (2000:980)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=809/1230768000&taxType=SSC+employers" "845" "Provincial environmental-protection tax" "Provincial environmental-protection tax" "Tributo provinciale per l'esercizio delle funzioni di tutela, protezione e igiene dell'ambiente" "IT-Italy" "2006/04/29" "2009/01/01" "1992/12/30" "2009/01/01" "Dlgs n° 504 of 30 December 30 1992.. Abolished by Dlg n° 152 of 3 April 2006" " " "taxType-11" "" "" "" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=353/1230768000&taxType=Other+indirect+tax" "846" "Lump sum health care contribution" "Lump sum health care contribution" "Tételes egészségügyi hozzájárulás" "HU-Hungary" "" "2009/01/01" "1997/01/01" "2009/01/01" "Act 66 of 1998 on health care contributions." "The Republic of Hungary." "taxType-10" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=306/1230768000&taxType=Other+direct+tax" "847" "Social security contributions (Employers)" "Social security contributions" "Contributions sociales" "FR-France" "" "2009/01/01" "" "2009/01/01" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=629/1230768000&taxType=SSC+employers" "848" "Social security contribution - Employers' health insurance contribution" "Employers' health insurance contribution" "Munkáltatói egészségbiztosítási járulék" "HU-Hungary" "" "2009/01/01" "1992/01/01" "2009/01/01" "Act 80 of 1997 on entitlement to social security benefits and pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=775/1230768000&taxType=SSC+employers" "849" "Excise duty - Beer (EU harmonised)" "Beer excise duty" "Dazju Tas-Sisa fuq il-Birra" "MT-Malta" "" "2009/01/01" "2001/02/01" "2009/01/01" "Excise Duty Act - Chapter 382." "Malta" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=674/1230768000&taxType=Alcoholic+beverages" "850" "Personal income tax - non-residents" "Income tax on non-residents" "Särskild inkomstskatt för utomlands bosatta" "SE-Sweden" "" "2009/01/01" "1992/01/01" "2009/01/01" "Income Tax on Non‑Residents Act (1991:586)." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=711/1230768000&taxType=PIT" "851" "Excise duty - Beer (EU harmonised)" "Excise duty on beer" "Spotrebná daň z piva" "SK-Slovak Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "Act No. 107/2004 as last amended by the Act No. 465/2008." "Tax teritory of the Slovak republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=548/1230768000&taxType=Alcoholic+beverages" "852" "Social security contribution - Compulsory health insurance" "Compulsory health insurance" "Privalomojo sveikatos draudimo įmokos" "LT-Lithuania" "" "2009/01/01" "1997/01/01" "2009/01/01" "Law on health insurance No. I-1343, adopted by Parliament of Republic of Lithuania in 1996/05/21, new edition on Law on health insurance established in 2002/12/03 adopted by Parliament of Republic of the Lithuania, new wording came into force in 2003/01/01." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=383/1230768000&taxType=SSC+employees" "853" "Social security contributions (Employees)" "Social security contributions" "Contributions sociales" "FR-France" "" "2009/01/01" "" "2009/01/01" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=628/1230768000&taxType=SSC+employees" "854" "Excise duty - Natural gas(EU harmonised)" "Excise duty on natural gas" "Accisa sul gas naturale" "IT-Italy" "" "2009/01/01" "1993/08/30" "2009/01/01" "Dlgs 504/95 art. 26." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=649/1230768000&taxType=Energy+products+and+electricity" "855" "Excise duty - Wine (EU harmonised)" "Duty on wine" "Wijnaccijns" "NL-Netherlands" "" "2009/01/01" "1991/10/31" "2009/01/01" "Law on Excise Duty of 31 October 1991 (Stb. 561), as last amended by law of December 20, 2007 (Stb. 562)." "The Netherlands." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=442/1230768000&taxType=Alcoholic+beverages" "856" "Excise duty - Spirits (EU harmonised)" "Excise duty on spirits" "Accisa sull'alcole etilico e sulle bevande alcoliche" "IT-Italy" "" "2009/01/01" "1993/08/30" "2009/01/01" "MD of 8 July 1924 (GU n° 195 of 20 August 1924) and subsequent amendments; DL n° 331 of 30 August 1993 (GU n° 203 of 30 August 1993), which became Law n° 427 of 29 October 1993 (GU n° 255 of 29 October 1993); Dlgs n° 504 of 26 October 1995 (Consolidated excise law) (ordinary supplement n° 143 to the GU of 29 November 1995)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=345/1230768000&taxType=Alcoholic+beverages" "857" "Tax on state natural resources" "Tax on state natural resources" "Mokestis už valstybinius gamtos išteklius" "LT-Lithuania" "" "2009/01/01" "1991/03/21" "2009/01/01" "Law on State Natural Resources tax, No. I-1163, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1991/03/21, the new version on Law on State Natural Resources tax came into force in 2006/05/25." "All the territory of the Republic of Lithuania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=389/1230768000&taxType=Other+indirect+tax" "858" "Excise duty - Electricity(EU harmonised)" "Excise duty (electricity)" "Podatek akcyzowy (energia elektryczna)" "PL-Poland" "" "2009/01/01" "2002/03/26" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=453/1230768000&taxType=Energy+products+and+electricity" "859" "Excise duty - LPG (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1998/02/01" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=454/1230768000&taxType=Energy+products+and+electricity" "860" "Excise duty - Beer (EU harmonised)" "Excise duty" "Podatek akcyzowy" "PL-Poland" "" "2009/01/01" "1993/07/05" "2009/01/01" "Act of 23 January 2004 on excise duty (Journal of Laws No. 29, item 257 with further amendments) (in force since 2004/05/01)." "Territory of Poland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=451/1230768000&taxType=Alcoholic+beverages" "861" "Tax on waste" "Tax on waste" "Afvalstoffenbelasting" "NL-Netherlands" "" "2009/01/01" "1994/01/01" "2009/01/01" "Law on environmental taxes (Wet belastingen op Milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of January 1, 2008 (Stb. 1)." "The Netherlands." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=686/1230768000&taxType=Other+indirect+tax" "862" "Excise duty - Beer (EU harmonised)" "Duty on beer" "Bieraccijns" "NL-Netherlands" "" "2009/01/01" "1991/10/31" "2009/01/01" "Law on Excise Duty of 31 October 1991 (Stb. 561), as last amended by law of December 20, 2007 (Stb. 562)." "The Netherlands." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=437/1230768000&taxType=Alcoholic+beverages" "863" "Excise duty - Alcohol (EU harmonised)" "Excise duty - Alcohol" "Excise duty - Alcohol" "MT-Malta" "" "2009/01/01" "1995/01/01" "2009/01/01" "The Excise Duty Act 1995 (Chapter 382), ACT XVI of 1995, as amended. The duty rates and special arrangements and conditions on specific items are as listed in the second schedule of the Act." "Malta." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=422/1230768000&taxType=Alcoholic+beverages" "864" "Social security contribution - Employers' pension insurance contribution" "Employers' pension insurance contribution" "Munkáltatói nyugdíjbiztosítási járulék" "HU-Hungary" "" "2009/01/01" "1992/01/01" "2009/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=776/1230768000&taxType=SSC+employers" "865" "Excise duty - Liquefied petroleum gases (EU harmonised)" "Excise on liquefied petroleum gases" "Accisa sui gas di petrolio liquefatti" "IT-Italy" "" "2009/01/01" "1993/08/30" "2009/01/01" "Dlgs n° 504 of 26 October 1995 (Consolidated excise law) (ordinary supplement n° 143 of 29 November 1995 to GU)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=341/1230768000&taxType=Energy+products+and+electricity" "866" "Excise duty - Intermediate products(EU harmonised)" "Duty on intermediate products" "Accijns van tussenprodukten" "NL-Netherlands" "" "2009/01/01" "1991/10/31" "2009/01/01" "Law on Excise Duty of 31 October 1991 (Stb. 561), as last amended by law of December 20, 2007 (Stb. 562)." "The Netherlands." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=438/1230768000&taxType=Alcoholic+beverages" "867" "Excise duty - Beer (EU harmonised)" "Excise duty on beer" "Excise duty on beer" "IE-Ireland" "" "2009/01/01" "2004/07/01" "2009/01/01" "Section 75 finance Act 2003." "Republic of Ireland." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=636/1230768000&taxType=Alcoholic+beverages" "868" "Fuel fee" "Fuel fee" "Opłata paliwowa" "PL-Poland" "" "2009/01/01" "2004/01/01" "2009/01/01" "The Law of 27 October 1994 on toll motorways and the National Road Fund (consolidated text: Journal of Law of 2012 No. 154 item 931 with further amendments)." "Territory of Poland." "taxType-11" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=793/1230768000&taxType=Other+indirect+tax" "869" "Excise duty on ethyl alcohol (EU harmonised)" "Tax on ethyl alcohol" "Skatt på etylalkohol" "SE-Sweden" "" "2009/01/01" "1995/01/01" "2009/01/01" "Alcohol Tax Act (SFS 1994:1564)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=707/1230768000&taxType=Alcoholic+beverages" "870" "Excise duty - Wine (EU harmonised)" "Excise duties on wine" "Droits d'accise sur les vins/Accijnzen op wijn" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "-Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJof August 1st, 1997);. -Law of January 7, 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of February 4th, 1998).. . For wine, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general arrangements for products subjet to excise duty and on the holding, movement and monitoring of such products (the so-called horizontal directive). On the other hand, there are directives relating to wine:. -Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;. -Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.. " "Belgium." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=34/1230768000&taxType=Alcoholic+beverages" "871" "Excise duty - Manufactured tobacco(EU harmonised)" "Excise duty on manufactured tobacco" "Accises sur les tabacs manufacturés" "LU-Luxembourg" "" "2009/01/01" "1947/12/31" "2009/01/01" "Common excise duty: Ministerial Decree of 31 December 1947 publishing the Law of 31 December 1947 on the tax system for tobacco (Mémorial A 1948, p. 82).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 107 of 31 December 1992, p. 3183).. Ministerial Regulation of 4 January 1994 publishing Belgian Royal Decree of 21 December 1993 amending Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 2 of 15 January 1995, p. 10).. Ministerial Regulation of 4 January 1994 publishing Belgian Ministerial Decree of 30 December 1992 on the tax system for manufactured tobacco (Mémorial A of 15 January 1995, p. 11).. Ministerial Regulation of 31 August 1994 publishing Belgian Ministerial Decree of 1 August 1994 on the tax system for manufactured tobacco (Mémorial A No 84 of 23 September 1994, p. 1553).. Ministerial Regulation of 30 January 1995 publishing Belgian Ministerial Decree of 27 December 1994 on the tax system for manufactured tobacco (Mémorial A No 13 of 22 February 1995, p. 630).. Ministerial Regulation of 20 April 1995 publishing Belgian Ministerial Decree of 10 April 1995 on the tax system for manufactured tobacco (Mémorial A No 33 of 28 April 1995, p. 939).. Ministerial Regulation of 8 December 1995 publishing Belgian Royal Decree of 6 November 1995 amending the Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 97 of 22 December 1995, p. 2297).. Ministerial Regulation of 27 December 1995 publishing Belgian Ministerial Decree of 21 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2570).. Ministerial Decree of 27 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2588).. Ministerial Regulation of 24 May 1996 publishing Belgian Ministerial Decree of 26 April 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 24 May 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 16 August 1996 publishing Belgian Ministerial Decree of 30 July 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1879).. Ministerial Regulation of 16 August 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1880).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 25 September 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2194).. Ministerial Regulation of 18 October 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2196).. Ministerial Regulation of 17 January 1997 publishing Belgian Ministerial Decree of 2 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 28).. Ministerial Decree of 17 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 34).. Ministerial Regulation of 16 May 1997 publishing Belgian Ministerial Decree of 23 April 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1446).. Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1708).. Ministerial Regulation of 2 August 1997 publishing Belgian Ministerial Decree of 31 July 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1713).. Ministerial Regulation of 23 December 1997 publishing Belgian Ministerial Decree of 30 October 1997 on the tax system for manufactured tobacco (Mémorial A No 101 of 27 December 1997, p. 3290).. Ministerial Regulation of 30 April 1998 publishing Belgian Ministerial Decree of 17 February 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 498).. Ministerial Regulation of 10 September 1998 on the tax system for manufactured tobacco (Mémorial A No 79 of 22 September 1998, p. 1574).. . Autonomous excise duty: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 6 (Mémorial A No 89 of 20 December 1996, p. 2516).. Grand Ducal Regulation of 1 October 1995 on the tax system for manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 1 October 1995 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 16 May 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1450).. Grand Ducal Regulation of 2 August 1997 fixing the autonomous excise duty on manufactured tobacco (Mémorial A-56 of 11 August 1997, p. 1713).. Ministerial Regulation of 2 August 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1714). Ministerial Regulation of 30 April 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 503).. Ministerial regulation of 24 July 1998 publishing Belgian Royal Decree of 19 June 1998 on the tax system for manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1346).. Grand-Ducal regulation of 3 August 1998 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1357).. Law of 21 December 1998 on the budget of public receipts and expenditure for the 1999 fiscal year - Article 8 (Mémorial A No 109 of 23 December 1997 p . 2721).. Ministerial regulation of 5 July 1999 publishing Belgian Law of 4 May 1999 fixing excise matters (Mémorial A No 115 of 17 August 1999 p. 2074).. Law of 24 December 1999 on the budget of public receipts and expenditure for the 2000 fiscal year - Article 10 (Mémorial A No 148 of 27 December 1999 p. 2673).. Grand-Ducal Regulation of 24 February 2000 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 19 of 10 March 2000 p. 581).. Ministerial Regulation of 6 June 2000 publishing Belgian Royal Decree of 26 April 2000 changing the Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 47 of 19 June 2000 p. 1086).. Law of 22 December 2000 on the budget of public receipts and expenditure for the 2001 fiscal year - Article 8 (Mémorial A No 140 of 27 December 2000 p. 3021).. Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 6 (Mémorial A No 148 of 27 December 2001 p. 2997).. Grand-Ducal Regulation of 21 December 2001 fixing the autonomous excise duty in accordance to the introduction of the euro on the 1 January 2002 (Mémorial A No 158 of 28 December 2001 p. 3341).. Law of 20 December 2002 on the budget of public receipts and expenditure for the 2003 fiscal year - Article 9 (Mémorial A No 143 of 23 December 2002 p. 3225).. Grand-Ducal Regulation of 8 January 2003 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 6 of 21 January 2003 p . 86).. Law of 19 December 2003 on the budget of public receipts and expenditure for the 2004 fiscal year - Article 7 (Mémorial A No 184 of 31 December 2003 p. 3685).. Grand-Ducal Regulation of 31 March 2004 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 52 of 1 April 2004 p. 835).. Law of 21 December 2004 on the budget of public receipts and expenditure for the 2005 fiscal year - Article 9 (Mémorial A No 204 of 28 December 2004 p . 2981).. Law of 23 December 2005 on the budget of public receipts and expenditure for the 2006 fiscal year - Article 11 (Mémorial A No 217 of 29 December 2005 p. 3385).. Grand-Ducal Regulation of 23 December 2005 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 222 of 30 December 2005 p . 3734).. Law of 22 December 2006 on the budget of public receipts and expenditure for the 2007 fiscal year - Article 12 (Mémorial A No 236 of 29 December 2006 p. 4313).. Grand-Ducal Regulation of 22 December 2006 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 244 of 29 December 2006 p . 4880).. Grand-Ducal Regulation of 19 December 2008 fixing the autonomous excise duty on maufactured tobacco (Mémorial A No 221 of 31 December 2008 p. 3291). " "Grand-Duchy of Luxembourg." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=664/1230768000&taxType=Manufactured+tobacco" "872" "Excise duty - Mineral oils(EU harmonised)" "Excise duty on mineral oils" "Accise sur les huiles minérales" "LU-Luxembourg" "" "2009/01/01" "1963/11/20" "2009/01/01" "Common excise duty: Belgian Royal Decree of 20 November 1963 coordinating the legal provisions on the excise system for mineral oils, as implemented by the Ministerial Regulation of 7 February 1964 (Mémorial A 1964, p. 438).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on excise duty (Mémorial A No 107 of 31 December 1992, p. 3173).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 107 of 31 December 1992, p. 3180).. Ministerial Regulation of 16 February 1994 publishing Belgian Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 15 of 25 February 1994, p. 251), as amended by Ministerial Regulation of 18 October 1996 (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 30 June 1995 publishing Belgian Royal Decree of 30 June 1995 on excise duty (Mémorial A No 61 of 31 July 1995, p. 1486).. Ministerial Regulation of 17 January 1996 publishing Belgian Royal Decree of 22 December 1995 amending the Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 4 of 29 January 1996, p. 39).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 12 September 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 75 of 5 November 1996, p. 2192).. Ministerial Regulation of 31 December 1996 publishing Belgian Ministerial Decree of 24 December 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 96 of 31 December 1996, p. 2932).. Ministerial Regulation of 22 December 1997 publishing the Belgian Law of 22 October 1997 on the structure and rates of excise duty on mineral oils (Mémorial A-104 of 30 December 1997, p. 3322).. Belgian Program law of 27 December 2004 establishing the excise system on energy products and electricity, as implemented by Ministerial Regulation of 29 March 2005 (Mémorial A 2005/45, page 740).. Belgian Program law of 11 July 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2090).. Belgian Program law of 27 December 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2094).. Belgian Program Law of 25 February 2007, as implemented by Ministerial Regulation of 7 June 2007 (Mémorial A 2007/98, page 1818). . . Autonomous excise duty:Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 3/4 (Mémorial A No 89 of 20 December 1996, p. 2515).. Grand Ducal Regulation of 28 March 1995 setting the autonomous excise duty on mineral oils and gas oils for fuel for engines of vehicles using the public highway (Mémorial A No 25 of 31 March 1995, p. 833).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887).. . Monitoring charge on domestic fuel: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 5 (Mémorial A No 89 of 20 December 1996, p. 2516).. Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).. . Additional autonomous excise duty: Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Grand Ducal Regulation of 30 September 1994 setting the additional autonomous excise duty on light mineral oils and gas oils for fuel for engines of vehicles using the public highway, known as the social contribution (Mémorial A No 90 of 7 October 1994, p. 1712). . Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).. Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).. Law of 23 December 2004: 1. establishing a system for greenhouse gas emission allowance trading; 2.establishing a found to finance Kyoto mechanisms; 3. modifying the law of 10 June 1999 on classified establishments ; Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887). . Grand - Ducal Regulation of 22 December 2006 fixing the autonomous excise duty rates for energy products (Mémprial A N°244 of 29 December 2006, page 4887). . Law of 29 December 2006 on the Budget (Mémorial N°236 of 29 December 2006, page 4317). Grand-Ducal Regulation of 21 December 2007 fixing the autonomous excise duty rate and provisions on manufactured tobacco and energy products (Mémorial A N° 245 of 31 December 2007, page 4546). . Pollution tax: Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315), article 6, establishing minimal proportions of bio fuels in the motor fuels and gas oils released for consumption." "Grand-Duchy of Luxembourg." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=397/1230768000&taxType=Energy+products+and+electricity" "873" "Excise duty - Electricity(EU harmonised)" "Tax on Electricity" "Impuesto sobre la Electricidad" "ES-Spain" "" "2009/01/01" "1998/01/01" "2009/01/01" "Law No 38 of 28 December 1992, modified by Law No 66 of 30 December 1997.. Royal Decree No 1165 of 7 June 1995, amended by Decree No 112 of 30 January 1998." "The whole Spanish territory." "taxType-8" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=228/1230768000&taxType=Energy+products+and+electricity" "874" "Motor vehicles tax - Additional levy on car insurance premiums" "Additional levy on car insurance premiums" "Supplément au montant des primes d'assurance automobile / Bijkomende heffing op autoverzekeringspremies" "BE-Belgium" "" "2009/01/01" "" "2009/01/01" "1.Motor vehicle insurances (rate: 5 and/or 10%). Article 191, paragraph 1, 8° of the Law on the compulsory healthcare insurance and indemnities, coordinated on 14 July 1994. Royal Decree of 3 February 1975 implementing the abovementioned article 191. . 2.Risk insurances linked to the ownership and/or the use of a land motor vehicle (rate: 7.56%).. Article 191, paragraph 1, 9° of the Law on the compulsory healthcare insurance and indemnities, coordinated on 14 July 1994. Article 24 of the Law of 16 April 1963 on social resettlement of disabled persons. Royal Decree of 5 July 1963 on social resettlement of disabled persons. . 3.The legislation mentioned in point 2 also applies to other insurances: fire and related risks insurances (rate: 6.56%) and insurances against accidents at work (rate: 5.35%). Further information is available on the website of the INAMI (National Institute for Sickness and Invalidity Insurance): “Autres domaines/Ressources spécifiques”:. http://www.inami.fgov.be/other/fr/resources-insurance/ressources/index.htm (French and Dutch pages). . 4.Hospital insurances (rate: 10%).. Article 191, paragraph 1, 13° of the Law on the compulsory healthcare insurance and indemnities, coordinated on 14 July 1994. Royal Decree of 19 April 1993 on the contribution on premiums relating to the supplementary hospital insurance. Ministerial Decree of 29 March 1999 laying down certain rules for the enactment of the Royal Decree of 19 April 1993. . Further information is available on the abovementioned website (cf. point 3)" "Belgium territory." "taxType-11" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=736/1230768000&taxType=Other+indirect+tax" "875" "Motor vehicles tax - Excise compensating tax" "Taxes equal to excise rights paid by households and Taxes equal to excise rights paid by corporations" "Taxe assimilée au droit d'accise payée par les ménages-Taxe assimilée au droit d'accise payée par les entreprises/Met accijnsrecht gelijkgestelde belasting betaald door de gezinnen-Met accijnsrecht gelijkgestelde belasting betaald door de bedrijven" "BE-Belgium" "2008/01/01" "2009/01/01" "1996/01/01" "2009/01/01" "Code of taxes assimilated to income taxes (CTA) and the decrees issued for its implementation.. . The excise compensating tax is abolished as from tax year 2008. Until then, it was reduced progressively (Programme Law of August 5, 2003).. . The official tax name in Belgium is “taxe compensatoire des accises / accijnscompenserende belasting”." "Belgian territory." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=37/1230768000&taxType=Other+indirect+tax" "876" "Road tax - Road tax on motor vehicles" "Road tax on motor vehicles" "Τέλη κυκλοφορίας" "EL-Greece" "" "2009/01/01" "1953/03/01" "2009/01/01" "Law No 2367/1953, Law No 2093/1992, as amended, by Law No 2873/2000, Law No 2948/2001, Law No 2992/2002, Law No 3052/2002, Law No 3283/2004, and Law 3697/2008 (article 31)." "Region of Greece." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=218/1230768000&taxType=Other+direct+tax" "877" "Social security contribution - Employees' social security contributions" "Employees' social security contributions" "Ασφαλιστικές εισφορές εργαζομένων" "EL-Greece" "" "2009/01/01" "1943/03/31" "2009/01/01" "Social Insurance Institute (IKA-ETAM): Law 1846/1951 as amended by Law 2084/1992. Supplementary Insurance Fund for Public Employees (TEADY): Law 2676/1999 articles 14 -24, Law 2084/1992 articles 22 and 32, Law 3655/2008 articles 84 - 87. Supplementary Insurance Unified Employees' Fund (ETEAM): Law 997/1979 art. 3 - 4, Presidential Decree 995/1980 art. 1 - 2 (Law 1358/1983 art. 6), Law 2084/1992 art. 22, 32 and 45, Law 3029/2002 art. 6, Law 3232/2004 art. 22 and Law 3655/2008 art. 58. Supplementary Insurance Fund for Employees in the Trade Sector (TEAYEK - TEAIT): Ministerial Decision 3510/31.03.1943 (Government Gazette: B΄/67/22.05.1943). Insurance Fund for Administrative Employees of Municipalities (TADKY): Law 1726/1944 art. 3, Legislative Decree 3894/1958 art. 11, Legislative decree 4541/1966 art. 30, Law 2084/1992 art. 22 & 32 and Law 3655/2008 article 84" "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=763/1230768000&taxType=SSC+employees" "878" "Excise duty - Alcohol and liquor (EU harmonised)" "Excise duty on alcohol and liquor" "Spotřební daň z lihu a lihovin" "CZ-Czech Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "1992 Excise duty Act, No587/1992 Sb., replaced by Excise duty Act No353/2003 Sb." "Czech Republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=91/1230768000&taxType=Alcoholic+beverages" "879" "Social security contribution (Employees)" "Social insurance contributions" "Εισφορές Κοινωνικών Ασφαλίσεων" "CY-Cyprus" "" "2009/01/01" "1980/10/06" "2009/01/01" "The Social Insurance Law (Law 41 of 1980-2006 and Regulations issued thereunder)." "" "taxType-4" "Social security" "Social security" "" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=746/1230768000&taxType=SSC+employees" "880" "Social security contribution - Employers' contribution to the Human Resource Development Fund" "Levy payable by employers to the Human Resource Development Fund" "Τέλος Καταβλητέον Υπό Εργοδοτών στο Ταμείο Ανάπτυξης Ανθρώπινου Δυναμικού" "CY-Cyprus" "" "2009/01/01" "1979/05/07" "2009/01/01" "The Human Resource Development Law of 1999 to 2007 [Law No. 125(I)/1999, No. 52(I)/2006 and No. 21(I)/2007].. The Regulations for the Human Resource Development Authority (Levy Payable by Employers) of 1979 to (No.2) of 2008." "Republic of Cyprus." "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=745/1230768000&taxType=SSC+employers" "881" "Tax on real estate - Financial levy on public property" "Financial levy on public property" "Dækningsafgift af offentlige ejendomme" "DK-Denmark" "" "2009/01/01" "1955/01/01" "2009/01/01" "Law on tax payable to municipalities on real property, see Statutory Notice No 783 of 01 September 2003 and Statutory Notice No 724 of 26 June 2006, changed by Law No 1554 of 20 December 2006." " " "taxType-11" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=195/1230768000&taxType=Other+indirect+tax" "882" "Excise duty - Alcohol (EU harmonised)" "Excise duty - Alcohol" "Excise duty - Alcohol" "UK-United Kingdom" "" "2009/01/01" "1979/01/01" "2009/01/01" "Alcoholic Liquor Duties Act 1979, as amended by subsequent finance acts and the Alcoholic Liquors (Amendment of Enactments Relating to Strength and to Units of Measurement) Order 1979 and the Isle of Man Act 1979 and the Customs and Excise Management Act 1979." "UK." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=568/1230768000&taxType=Alcoholic+beverages" "883" "Excise duty - Wine (EU harmonised)" "Tax on wine" "Skatt på vin" "SE-Sweden" "" "2009/01/01" "1995/01/01" "2009/01/01" "Alcohol Tax Act (SFS 1994:1564)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=515/1230768000&taxType=Alcoholic+beverages" "884" "Excise duty - Alcoholic beverages(EU harmonised)" "Excise" "Акцизи" "BG-Bulgaria" "" "2009/01/01" "1994/04/01" "2009/01/01" "Excise Duties and Tax Warehouses Act.. Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.07.2007 (*) - amended, SG No. 80/3.10.2006, effective 3.10.2006, amended and upplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, following the amendments in SG No. 109/20.12.2007, effective 1.01.2008, following the amendments in SG No. 106/12.12.2008, effective 1.01.2009" "The territory of the Republic of Bulgaria." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=51/1230768000&taxType=Alcoholic+beverages" "885" "Excise duty - Beer (EU harmonised)" "Excise" "Акцизи" "BG-Bulgaria" "" "2009/01/01" "1994/04/01" "2009/01/01" "Excise Duties and Tax Warehouses Act.. Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.07.2007 (*) - amended, SG No. 80/3.10.2006, effective 3.10.2006, amended and upplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, following the amendments in SG No. 109/20.12.2007, effective 1.01.2008, following the amendments in SG No. 106/12.12.2008, effective 1.01.2009" "The territory of the Republic of Bulgaria." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=52/1230768000&taxType=Alcoholic+beverages" "886" "Excise duty - Beer (EU harmonised)" "Tax on beer" "Skatt på öl" "SE-Sweden" "" "2009/01/01" "1995/01/01" "2009/01/01" "Alcohol Tax Act (SFS 1994:1564)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=507/1230768000&taxType=Alcoholic+beverages" "887" "Stamp duty - Registration tax" "Registration tax (stamp duty)" "Afgift af tinglysning og registrering af ejer- og pantrettigehder mv." "DK-Denmark" "" "2009/01/01" "1999/06/02" "2009/01/01" "Statutory Notice No 462 of 14 May 2007, changed by Law No 577 of 6 June 2007.. Law governing the tax on registration of ownership and registration of charges of 2 June 1999 (lov. nr. 382 af 2. juni 1999), replacing legislation concerning stamp duties with the exception of non-life insurance documents." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=188/1230768000&taxType=Other+indirect+tax" "888" "Excise duty - Beer (EU harmonised)" "Excise duties on beer" "Droits d'accise sur les bières/Accijnzen op bier" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "-Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJ of August 1st, 1997);. -Law of January 7, 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of February 4th, 1998).. . For beer, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (the so-called horizontal directive). On the other hand, there are directives relating to beer:. -Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;. -Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.. " "Belgium." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=26/1230768000&taxType=Alcoholic+beverages" "889" "Excise duty - wine, sparkling wine, intermediate products (EU harmonised)" "Tax on sparkling wines and intermediate products and wine procedure" "Schaumweinsteuer, Zwischenerzeugnissteuer und Weinverfahren" "AT-Austria" "" "2009/01/01" "1995/01/01" "2009/01/01" "1995 Sparkling Wine Tax Law, BGBl. No 702/1994, as last amended by BGBl. I No 57/2004." "Austria." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=10/1230768000&taxType=Alcoholic+beverages" "890" "Excise duty - Beer (EU harmonised)" "Excise duty on beer" "Impuesto sobre la Cerveza" "ES-Spain" "" "2009/01/01" "1993/01/01" "2009/01/01" " Law No 38 of 28 December 1992 on excise duties, recently amended by Law 4 of 23 December 2008." "The whole Spanish territory, except Ceuta and Melilla" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=227/1230768000&taxType=Alcoholic+beverages" "891" "Social security contribution - Retirement pension insurance (Employees)" "Retirement pension insurance" "Rentenversicherung" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "The legal basis for pension insurance is Book VI of the German Social Code (SGB VI)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=128/1230768000&taxType=SSC+employees" "892" "Social security contribution - Retirement pension insurance (Employers)" "Retirement pension insurance" "Rentenversicherung" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "The legal basis for pension insurance is Book VI of the German Social Code (SGB VI)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=129/1230768000&taxType=SSC+employers" "893" "Excise duty - Electricity (EU harmonised)" "Tax on electricity" "Daň z elektřiny" "CZ-Czech Republic" "" "2009/01/01" "2008/01/01" "2009/01/01" "Act No 261/2007 Coll." "Czech Republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=606/1230768000&taxType=Energy+products+and+electricity" "894" "Excise duty - Mineral oils(EU harmonised)" "Excise duty on mineral oils" "Spotřební daň z minerálních olejů" "CZ-Czech Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "1992 Excise duty Act, No587/1992 Sb., replaced by Excise duty Act No353/2003 amended by law No 261/2007." "Czech Republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=93/1230768000&taxType=Energy+products+and+electricity" "895" "Excise duty - Natural gas and other gases (EU harmonised)" "Tax on natural gas and other gases" "Daň ze zemního plynu a některých dalších plynů" "CZ-Czech Republic" "" "2009/01/01" "2008/01/01" "2009/01/01" "Act, No 261/2007 Coll." "Czech Republic." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=607/1230768000&taxType=Energy+products+and+electricity" "896" "Excise duty - Wine (EU harmonised)" "Excise duty on wine" "Spotřební daň z vína" "CZ-Czech Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "1992 Excise duty Act, No587/1992 Sb., replaced by Excise duty Act No 353/2003 Sb." "Czech Republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=95/1230768000&taxType=Alcoholic+beverages" "897" "Excise duty - Mineral oils (EU harmonised)" "Duty on mineral oils" "Accijns van minerale oliën" "NL-Netherlands" "" "2009/01/01" "1991/10/31" "2009/01/01" "Law on Excise Duty of 31 October 1991 (Stb. 561), as last amended by the Law of December 15, 2007 (Stb. 245)." "The Netherlands." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=439/1230768000&taxType=Energy+products+and+electricity" "898" "Excise duty - Spirits (EU harmonised)" "Duty on spirits" "Accijns op overige alcoholhoudende producten (gedistilleerd)" "NL-Netherlands" "" "2009/01/01" "1991/10/31" "2009/01/01" "Law on Excise Duty of 31 October 1991 (Stb. 561), as last amended by law of December 20, 2007 (Stb. 562)." "The Netherlands." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=440/1230768000&taxType=Alcoholic+beverages" "899" "Excise duty - Energy products and electricity (EU harmonised)" "Excise duties on energy products en electricity" "Droits d'accise sur les produits énergétiques et l'électricité/Accijnzen op energieproducten en elektriciteit" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "-Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJof August 1st, 1997);. -Programme law of December 27th, 2004 (BOJ of December 31st, 2004).. For energy products and electricity, alcohol and alcoholic beverages, as well as manufactured tobacco, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general regulations for these excise products, the possession, circulation and control thereof (the so-called horizontal directive). On the other hand, there are directives relating to the structures and rates of excise duties applying to these products and relating to the taxation of energy products and electricity.. . On the other hand, there is a Directive relating to energy products and electricity: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.. . The information relative to this file is to be found under the following ESA95 codes:. . d214aa and d2122ca - excise duties on mineral oil. d214am and d2122cm - contribution for the surveillance on domestic fuel oil. d214ao and d2122co - contribution on energy" "Territory of Belgium." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=28/1230768000&taxType=Energy+products+and+electricity" "900" "Excise duty - Ethyl alcohol(EU harmonised)" "Excise duties on brandy" "Droits d'accise sur les eaux-de-vie/ Accijnzen op brandenwijn" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJof August 1st, 1997);. Law of January 7, 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of February 4th, 1998).. . For ethyl alcohol, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (the so-called horizontal directive). On the other hand, there are directives relating to the ethyl alcohol:. . Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;. Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.. . The official tax name in Belgium is “Droits d'accise sur l'alcool éthylique / Accijnzen op ethylalcohol”" "Belgium" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=29/1230768000&taxType=Alcoholic+beverages" "901" "Excise duty - Liquid fuels(EU harmonised)" "Excise duty on liquid fuels" "Nestelmäisten polttoaineiden valmistevero/Accis på flytande bränslen" "FI-Finland" "" "2009/01/01" "1994/12/29" "2009/01/01" "Act on Excise Duty on Liquid Fuels of 29 December 1994 (1472/1994)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=620/1230768000&taxType=Energy+products+and+electricity" "902" "Excise duty - Mineral oil(EU harmonised)" "Mineral oil tax" "Mineralölsteuer" "AT-Austria" "" "2009/01/01" "1995/01/01" "2009/01/01" "1995 Mineral Oil Tax Law, BGBl. No 630/1994, as last amended by BGBl. I No.122/2008." "Austria." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=592/1230768000&taxType=Energy+products+and+electricity" "903" "Excise duty - Manufactured tobacco(EU harmonised)" "Excise duty on manufactured tobacco" "Tupakkavero/Tobaksaccis" "FI-Finland" "" "2009/01/01" "1994/12/29" "2009/01/01" "The Act on Excise Duty on Manufactured Tobacco of 29 December 1994 (1470/1994)." " " "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=249/1230768000&taxType=Manufactured+tobacco" "904" "Social security contribution - National training levy" "National training levy" "Tobach an christe Náisiúnta Oiliúna" "IE-Ireland" "" "2009/01/01" "2001/01/01" "2009/01/01" "National Training Fund Act, 2000." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=780/1230768000&taxType=SSC+employers" "905" "Excise duty - Tobacco (EU harmonised)" "Tax on tobacco" "Tabaksteuer" "AT-Austria" "" "2009/01/01" "1995/01/01" "2009/01/01" "1995 Tobacco Duty Law, BGBl. No 704/1994, as last amended by BGBl. I No 47/2006." "Austria." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=9/1230768000&taxType=Manufactured+tobacco" "906" "Excise duty - Alcohol (EU harmonised)" "Alcohol duty" "Branntweinsteuer" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "The duty on alcohol is regulated by the Alcohol Monopoly Law of 8 April 1922 (RGBl I, p. 405), last amended by Article 7 R. of 13 December 2007 (BGBl I, p. 2897). In addition to regulating the duty on alcohol, the Alcohol Monopoly Law has another important function in regulating the alcohol monopoly - the national market organisation for alcohol. Both market organisation and duty law are closely interlinked." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=752/1230768000&taxType=Alcoholic+beverages" "907" "Excise duty - Beer (EU harmonised)" "Beer duty" "Biersteuer" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "The duty on beer is regulated by the Beer Duty Act (Biersteuergesetz) 1993 of 21. December 1992, last amended by Art. 15 of the law of 29. Dezember 2003 (BGBl. I p.3076)." "Federal republic of Germany excluding the island of Helgoland and the territory of Büsingen." "taxType-7" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=753/1230768000&taxType=Alcoholic+beverages" "908" "Excise duty - Electricity(EU harmonised)" "Electricity duty" "Stromsteuer" "DE-Germany" "" "2009/01/01" "1999/04/01" "2009/01/01" "Legal basis for the imposition of electricity duty is the Electricity Duty Law (StromStG) of 24 March 1999 (BGBI I, p. 378; 2000 I, p. 147), last amended by Article 31 of the Law of 19 December 2008 (BGBl I, p. 2794), and the Electricity Duty Implementing Ordinance (StromStV) of 31 May 2000 (BGBl I, p. 794), last amended by Article 2 of the Law of 31 July 2006 (BGBl I, p. 1753)." "The Electricity duty is levied in the german tax territory (Federal Republic of Germany excluding the island of Helgoland and the territory of Büsingen)." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=116/1230768000&taxType=Energy+products+and+electricity" "909" "VAT" "Value Added Tax" "Φόρος Προστιθέμενης Αξίας" "CY-Cyprus" "" "2009/01/01" "1992/07/01" "2009/01/01" "The Value Added Tax Laws of 2000 to 2008." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=85/1230768000&taxType=VAT" "910" "Excise duty - Beer (EU harmonised)" "Excise duty on beer" "Spotřební daň z piva" "CZ-Czech Republic" "" "2009/01/01" "1993/01/01" "2009/01/01" "1992 Excise duty Act, No587/1992 Sb., replaced by Excise duty Act No353/2003." "Czech Republic." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=92/1230768000&taxType=Alcoholic+beverages" "911" "Pharmacy fee" "Pharmacy levy" "Apteekkimaksu/Apoteksavgift" "FI-Finland" "" "2009/01/01" "1947/01/01" "2009/01/01" "Act on Pharmacy Fees of 21 February 1946 (148/1946)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=769/1230768000&taxType=Other+indirect+tax" "912" "Excise duty - Energy (EU harmonised)" "Energy tax" "Energieabgaben" "AT-Austria" "" "2009/01/01" "1996/01/01" "2009/01/01" "Electricity Tax Law (BGBl. No 1996/201 last amended by BGBl. No 2005/161), Natural Gas Tax Law (BGBl. No 1996/201 last amended by BGBl. No 2003/71), Coal Tax Law (BGBl. No 2003/71 last amended by BGBl. No 2004/91) and Energy Tax Refund Law (BGBl. No 1996/201, as last amended by BGBl. No 2004/92)." "Austria." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=729/1230768000&taxType=Energy+products+and+electricity" "913" "Tax on certain types of flights" "Tax on certain types of flights (transportation tax)" "Afgift af visse flyrejser (Passagerafgift)" "DK-Denmark" "2007/01/01" "2009/01/01" "1991/06/06" "2009/01/01" "Law on certain types of flight, see Statutory Notice No 566 of 3 August 1998. Abolished by Law No 1415 of 21 December 2005." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=190/1230768000&taxType=Other+indirect+tax" "914" "Excise duty - Fermented beverages other than wine or beer(EU harmonised)" "Excise duties on fermented beverages other than wine or beer" "Droits d'accise sur les boissons fermentées autres que vin ou bière/Accijnzen op andere gegiste dranken dan wijn of bier" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "-Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJof August 1st, 1997);. -Law of January 7, 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of February 4th, 1998).. . For fermented beverages other than wine and beer, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (the so-called horizontal directive). On the other hand, there are directives relating to fermented beverages other than wine or beer:. -Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;. -Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.. " "Belgium." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=30/1230768000&taxType=Alcoholic+beverages" "915" "Excise duty - Intermediate products(EU harmonised)" "Excise duties on intermediate products" "Droits d'accise sur les produits intermédiaires/Accijnzen op tussenproducten" "BE-Belgium" "" "2009/01/01" "1993/01/01" "2009/01/01" "-Law of June 10th, 1997, bearing general regulations for excise products, the holding, the movement, and the control thereof (BOJ of August 1st, 1997);. -Law of January 7, 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of February 4th, 1998).. . For intermediate products, a European directive (Council Directive 92/12/EEC of 25 February 1992) is in force concerning the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(the so-called horizontal directive). On the other hand, there are directives relating to the intermediate products:. -Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages;. -Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.. " "Belgium" "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=31/1230768000&taxType=Alcoholic+beverages" "916" "Social security contribution - Employers' social security contributions" "Employers' social security contributions" "Ασφαλιστικές εισφορές εργοδοτών" "EL-Greece" "" "2009/01/01" "1943/03/31" "2009/01/01" "Social Insurance Institute (IKA): Law 1846/1951 as amended by Law 2084/1992. Supplementary Insurance Fund for Public Employees (TEADY): Law 2676/1999 articles 14 -24, Law 2084/1992 articles 22 and 32, Law 3655/2008 articles 84 - 87. Supplementary Insurance Unified Employees' Fund (ETEAM): Law 997/1979 art. 3 - 4, Presidential Decree 995/1980 art. 1 - 2 (Law 1358/1983 art. 6), Law 2084/1992 art. 22, 32 and 45, Law 3029/2002 art. 6, Law 3232/2004 art. 22 and Law 3655/2008 art. 58. Supplementary Insurance Fund for Employees in the Trade Sector (TEAYEK - TEAIT): Ministerial Decision 3510/31.03.1943 (Government Gazette: B΄/67/22.05.1943). Insurance Fund for Administrative Employees of Municipalities (TADKY): Law 1726/1944 art. 3, Legislative Decree 3894/1958 art. 11, Legislative decree 4541/1966 art. 30, Law 2084/1992 art. 22 &32 and Law 3655/2008 article 84." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=764/1230768000&taxType=SSC+employers" "917" "Excise duty - Electricity and certain fuels (EU harmonised)" "Excise duty on electricity and certain fuels" "Sähkön ja eräiden polttoaineiden valmistevero/Accis på elström och vissa bränslen" "FI-Finland" "" "2009/01/01" "1996/12/30" "2009/01/01" "Act on Excise Duty on Electricity and Certain Fuels of 30 December 1996 (1260/1996)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=247/1230768000&taxType=Energy+products+and+electricity" "918" "Excise duty - Energy(EU harmonised)" "Energy tax" "Energiesteuer" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "Energy Duty Law (EnergieStG) of 15 July 2006 (BGBl. I p. 1534), last amended by Article 30 of the law of 19 December 2008 (BGBl. I p. 2794), and the Energy Duty Implementation Ordiance (EnergieStV) of 31 July 2006 (BGBl I, p. 1753), last amended by Article 2 of the Law of 29 January 2007 (BGBl. I, p. 61)." "The Energy duty is levied in the German tax territory (Federal Republic of Germany excluding the island of Heligoland and the territory of Büsingen).. Goods movements from or to the territories of Jungholz and Mittelberg (Kleines Walsertal) are treated like goods movements from or to the German tax territory." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=117/1230768000&taxType=Energy+products+and+electricity" "919" "Excise duty - Sparkling wine(EU harmonised)" "Sparkling wine duty" "Schaumweinsteuer" "DE-Germany" "" "2009/01/01" "" "2009/01/01" "Law on sparkling wine and intermediate products of 21.12.1992 (BGBl I 1992, p.2150, 2176), last amended by Art. 2 of the Law of 15 July 2006 (BGBl I p.1594)" "Federal Republic of Germany excluding the island of Helgoland and the territory of Büsingen." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=754/1230768000&taxType=Alcoholic+beverages" "920" "Excise duty - Tax on coal, lignite and coke, etc. (EU harmonised)" "Tax on coal, lignite and coke, etc." "Afgift af stenkul, brunkul og koks mv." "DK-Denmark" "" "2009/01/01" "1982/06/09" "2009/01/01" "Tax on coal, lignite and coke, etc., see Statutory Notice No 1068 of 30 October 2006 and later amendments." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=166/1230768000&taxType=Energy+products+and+electricity" "921" "Excise duty - Tax on electricity (EU harmonised)" "Tax on electricity" "Afgift af elektricitet" "DK-Denmark" "" "2009/01/01" "1977/03/09" "2009/01/01" "Law on tax on electricity, see Statutory Notice No 421 of 3 May 2006." " " "taxType-8" "" "" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=167/1230768000&taxType=Energy+products+and+electricity" "922" "Excise duty - Natural gas (EU harmonised)" "Excise duty on natural gas" "Afgift af naturgas og bygas" "DK-Denmark" "" "2009/01/01" "1996/10/03" "2009/01/01" "Law on excise duty on natural gas, see Statutory Notice No 298 of 3 April 2006 and later amendents." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=158/1230768000&taxType=Energy+products+and+electricity" "923" "Excise duty - Hydrocarbons(EU harmonised)" "Excise duties on hydorcarbons" "Impuesto sobre Hidrocarburos" "ES-Spain" "" "2009/01/01" "1993/01/01" "2009/01/01" "Law Nº 38 of 28 December 1992 on excise duties; Law No 38 of 4 August 1997 approving the amendment of the Economic Agreement with the Basque Autonomous Community.. Royal Decree No 1165 of 7 June 1995 approving the regulation on excise duties, modified by Royal decree No 112 of 30 January 1998 and Royal Decree No 1965 of 23 December 1999. Certain provisions of these acts were amended by the following acts:. -Law No 24 of 27 December 2001 on taxation, administrative and social measures. -Law No 42 of 28 December 2006 (State General Budget Law 2007). " "The whole Spanish territory except the Canary Islands, Ceuta and Melilla." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=229/1230768000&taxType=Energy+products+and+electricity" "924" "Excise duty - Intermediate Products" "Duty on Intermediate Products" "Impues sobre los productos Intermedios" "ES-Spain" "" "2009/01/01" "1992/12/28" "2009/01/01" " Law 38 of 28 December 1992 on excise duties, recently modified by Law Nº 4 of 23 December 2008.." " The whole Spanish territory, except Ceuta and Melilla " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=765/1230768000&taxType=Alcoholic+beverages" "925" "Excise duty - On retail sales of certain mineral oils" "Excise duty on retail sales of certain mineral oils" "Impuesto sobre ventas minoristas de determinados hidrocarburos" "ES-Spain" "" "2009/01/01" "2002/01/01" "2009/01/01" "Law No 24 of December 2001 on taxation, administrative and social measures, amended by Law No 53 of 30 December 2002." "The whole Spanish territory except the Canary Islands, Ceuta and Melilla." "taxType-11" "Central authority; Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=230/1230768000&taxType=Other+indirect+tax" "926" "Excise duty - Alcohol and alcoholic beverages (EU harmonised)" "Excise duty on alcohol and alcoholic beverages" "Alkoholi- ja alkoholijuomavero/Accis på alkohol och alkoholdrycker" "FI-Finland" "" "2009/01/01" "1994/12/29" "2009/01/01" "Act on Excise Duty on Alcohol and Alcoholic Beverages of 29 December 1994 (1471/1994)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=245/1230768000&taxType=Alcoholic+beverages" "927" "Excise duty - Spirits (EU harmonised)" "Excise duty on spirits" "Afgift af spiritus" "DK-Denmark" "" "2009/01/01" "1980/05/06" "2009/01/01" "Law on tax on spirits etc., see Statutory Notice No. 1239 of 22 October 2007 and later amendments." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=163/1230768000&taxType=Alcoholic+beverages" "928" "Excise duty - Spirits and alcoholic beverages (EU harmonised)" "Special tax on spirits and alcoholic drinks" "Impuesto especial sobre el alcohol y bebidas derivadas" "ES-Spain" "" "2009/01/01" "1992/12/28" "2009/01/01" "Law Nº 38 of 28 December 1992 on excise duties; Royal Decree-Law Nº 12 of 26 June 1996; Law Nº 38 of 4 August 1997 approving the amendment of the Economic Agreement with the Basque Country; Royal Decree Nº 1165 of 7 June 1995 approving the regulation on excise duties. Certain provisions of these acts were recently amended by Law Nº 23 of 27 December 2001 (State General Budget Law)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=766/1230768000&taxType=Alcoholic+beverages" "929" "Excise duty - Beer, wine and fruit-wine (EU harmonised)" "Excise duty on beer, wine and fruit-wine" "Afgift af øl, vin og frugtvin" "DK-Denmark" "" "2009/01/01" "1992/12/19" "2009/01/01" "Law on tax on wine and fruit‑wine, etc., see Statutory notice No 890 of 17 August 2006 and later amendments.. . Although the current main law was adopted in 1992, consumption of beer and wine has been taxed for many more years." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=148/1230768000&taxType=Alcoholic+beverages" "930" "Tax on real estate - Business rates (England, Wales and Scotland)Tax on real estate - Rates (Northern Ireland)" "Business rates - England Business rates - WalesBusiness rates - ScotlandRates - Northern Ireland" "Business rates - England" "UK-United Kingdom" "" "2008/01/01" "1988/01/01" "2008/01/01" "England & Wales. Local Government Finance Act 1988; Local Government and Housing Act 1989.. . Scotland. Land valuation (Scotland) Act 1854 as amended by subsequent acts.. . Northern Ireland. The Rates (Northern Ireland) Order 1977 as amended by subsequent finance acts." "Business rates - England applies in EnglandBusiness rates - Wales applies to WalesBusiness rates - Scotland is applied only in ScotlandRates - Northern Ireland is applicable in Northern Ireland." "taxType-11" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=587/1199145600&taxType=Other+indirect+tax" "931" "Tax on real estate - Charge for the use of building ground" "Charge for the use of building ground" "Nadomestilo za uporabo stavbnega zemljišča" "SI-Slovenia" "" "2008/01/01" "1984/06/22" "2008/01/01" "-Building ground Law - Zakon o stavbnih zemljiščih-ZSZ (Official Gazette of Socialist Republic of Slovenia No. 18/84; Official Gazzete of the Republic of Slovenie No. 44/97 and 110/02-Building Law).. -Building Law - Zakon o graditvi objektov-ZGO-1 (Official Gazette of the Republic of Slovenia No. 102/04).. " "Local community area." "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=544/1199145600&taxType=Other+indirect+tax" "932" "Tax on real estate - Council tax" "Council tax" "Council tax" "UK-United Kingdom" "" "2008/01/01" "1993/04/01" "2008/01/01" "Local Government and Finance Act 1992." "Scotland and Wales have separate but similar council tax systems. The Scottish Executive is responsible for council tax in Scotland and the Welsh Assembly Government is responsible for council tax in Wales. Northern Ireland." "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=728/1199145600&taxType=Other+direct+tax" "933" "Mortgage tax and land registry fee" "Mortgage tax and land registry fee" "Imposte ipotecarie e catastali" "IT-Italy" "" "2008/01/01" "1990/10/31" "2008/01/01" "D.Lgs 31 october 1990, n.347 (G.U. 27 november 1990 n.277)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=348/1199145600&taxType=Other+indirect+tax" "934" "Excise duty (Non EU-harmonised excises)" "Non-harmonised excise duties" "Accize nearmonizate" "RO-Romania" "" "2008/01/01" "1993/07/01" "2008/01/01" "The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=475/1199145600&taxType=Other+indirect+tax" "935" "Excise duty - Beer and other alcoholic beverages (EU harmonised)" "Excise duties for beer and other alcoholic beverages" "Accize pentru bere şi ale produse alcolice" "RO-Romania" "" "2008/01/01" "1993/07/01" "2008/01/01" "The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=476/1199145600&taxType=Alcoholic+beverages" "936" "Municipal tax on advertising" "Municipal tax on advertising" "Imposta comunale sulla pubblicità e diritti sulle pubbliche affissioni - Imposta comunale sulla pubblicità" "IT-Italy" "" "2008/01/01" "1993/11/15" "2008/01/01" "Dlgs n° 507 of 15 November 1993" "All municipalities" "taxType-11" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=654/1199145600&taxType=Other+indirect+tax" "937" "Social security contribution - Employees' and other assimilated persons' SSC" "Employees' and other assimilated persons social security contributions" "Contribuţii individuale de asigurări sociale" "RO-Romania" "" "2008/01/01" "2001/04/01" "2008/01/01" "Law no 19/2000 on pensions' and other social insurance rights." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=697/1199145600&taxType=SSC+employees" "938" "Social security contribution - Employers' social security contributions" "Employers' social security contributions" "Contribuţii de asigurări sociale datorate de angajator" "RO-Romania" "" "2008/01/01" "2001/04/01" "2008/01/01" "Law no. 19/2000 on pensions' public system and other social insurance rights." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=699/1199145600&taxType=SSC+employers" "939" "Tax on lotteries, gambling and betting - Duty on State-controlled betting" "Duty on State-controlled betting" "Tributo di gioco relativo ai concorsi pronostici esercitati dallo Stato" "IT-Italy" "" "2008/01/01" "1948/04/14" "2008/01/01" "DL n° 496 of 14 April 1948 (GU n° 118 of 22 May 1948); Law n° 849 of 28 July 1961 (GU n° 216 of 1 September 1961); Law n° 1117 of 29 September 1965 (GU n° 254 of 9 October 1965); DPR n° 1074 of 26 July 1965 (GU n° 235 of 18 September 1965); DPR n° 600 of 29 September 1973 (GU n° 268 of 16 October 1973)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=363/1199145600&taxType=Other+indirect+tax" "940" "Consular fees" "Consular fees" "Konsulinis mokestis" "LT-Lithuania" "" "2008/01/01" "1995/01/01" "2008/01/01" "Law on consular fees, No. I-509, adopted by Parliament of Republic of Lithuania in 1994/06/23.. The tax tariffs, procedure of payment and refunding of consular fees are established by the Government of the Republic of Lithuania." "Consular fees are levied for consular services provided abroad by the Consular Department of the Ministry of Foreign Affairs of the Republic of Lithuania, diplomatic missions and consular posts of the Republic of Lithuania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=374/1199145600&taxType=Other+indirect+tax" "941" "Tax on real estate - Tax on land" "Tax on land" "Impozitul si taxa pe teren" "RO-Romania" "" "2008/01/01" "2004/01/01" "2008/01/01" "The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-10" "Central authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=702/1199145600&taxType=Other+direct+tax" "942" "Excise duty - Consumption duty on wines and other fermented beverages (EU harmonised)" "Consumption duty on wines and other fermented beverages" "Droit de circulation sur les vins et les autres boissons fermentées" "FR-France" "" "2008/01/01" "1993/01/01" "2008/01/01" "Article 438 of the General Tax Code (Code général des impôts)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=276/1199145600&taxType=Alcoholic+beverages" "943" "Social security contribution - Employees' contributions to the unemployment fund" "Employees' contributions to the unemployment fund" "Contributii pt. ajutor de somaj de la salariati" "RO-Romania" "" "2008/01/01" "2002/03/01" "2008/01/01" "Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=698/1199145600&taxType=SSC+employees" "944" "Mortgage tax and cadastral duty" "Mortgage tax and land registry free" "Imposte ipotecarie e catastali" "IT-Italy" "" "2008/01/01" "1990/10/31" "2008/01/01" "Decreto Legislativo 31 October 1990, n°347 (G.U. of 27 Novemeber 1990 n°277)" " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=651/1199145600&taxType=Other+indirect+tax" "945" "Social security contribution - Employees' health insurance contribution" "Employees' health insurance contribution" "Egyéni egészségbiztosítási járulék" "HU-Hungary" "" "2008/01/01" "1992/01/01" "2008/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=630/1199145600&taxType=SSC+employees" "946" "Social security contribution - Employees' pension contribution" "Employees' pension contribution" "Egyéni nyugdíjjárulék" "HU-Hungary" "" "2008/01/01" "1948/11/01" "2008/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=631/1199145600&taxType=SSC+employees" "947" "Tax on lotteries, gambling and betting - Lottery tax and licence for events carrying prizes" "Lottery tax and licence for events carrying prizes" "Tassa di lotteria e tassa di licenza sulle manifestazioni a premio" "IT-Italy" "" "2008/01/01" "1938/10/19" "2008/01/01" "RDL No 1933 of 19 October 1938 (GU No 298 of 30 December 1938), which became Law no 973 of 5 June 1939 (GU No 164 of 15 July 1939)- Title V ; Law no 585 of 15 July 1950 (G.U. of 17 August 1950); DPR No 600 of 29 September 1973, article 30 (GU No 268 of 16 October 1973); DL No 332 of 30 September 1989 (GU No 229 of 30 September 1989), which became Law no 384 of 27 November 1989 (GU No 279 of 29 November 1989); Law no 449 of 27 December 1997, article 19, (GU No 302 of 30/12/1997), DPR No 430 of 26/10/2001 (GU No 289 of 13/12/2001)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=366/1199145600&taxType=Other+indirect+tax" "948" "Tax on lotteries, gambling and betting - Tax on lottery prizes" "Tax on lottery prizes" "Arpajaisvero/Lotteriskatt" "FI-Finland" "" "2008/01/01" "1992/06/26" "2008/01/01" "Act on Tax on Lottery Prizes of 26 June 1992 (552/1992)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=261/1199145600&taxType=Other+indirect+tax" "949" "Tax on lotteries, gambling and betting - Lottery duty on local raffles and similar events" "Lottery Duty on local raffles and similar events" "Tassa di lotteria sulle manifestazioni di sorte locale" "IT-Italy" "" "2008/01/01" "1938/10/19" "2008/01/01" "RDL No 1933 of 19 October 1938 (GU No 298 of 30 December 1938), which became Law no 973 of 5 June 1939 (GU No 164 of 15 July 1939)- Title IV ; Law no 585 of 15 July 1950 (G.U. of 17 August 1950); DPR No 600 of 29 September 1973, article 30, (GU No 268 of 16 October 1973); DL No 332 of 30 September 1989 (GU No 229 of 30 September 1989), which became Law no 384 of 27 November 1989 (GU No 279 of 29 November 1989); Law no 62 of 26 March 1990 (GU No 73 of 28 March 1990); Law no 449 of 27 December 1997, article 19, (GU No 302 of 30/12/1997) DPR No 430 of 26/10/2001 (GU No 289 of 13/12/2001)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=365/1199145600&taxType=Other+indirect+tax" "950" "Social security contribution - self employed's SSC" "Self-employed persons' social security contributions" "Egenavgifter" "SE-Sweden" "" "2008/01/01" "2001/01/01" "2008/01/01" "Social Security Contributions Act (2000:980)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=713/1199145600&taxType=SSC+employees" "951" "Social security contribution - Employer's SSC" "Employers' social security contributions" "Arbetsgivaravgifter" "SE-Sweden" "" "2008/01/01" "2001/01/01" "2008/01/01" "Social Security Contributions Act (2000:980)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=712/1199145600&taxType=SSC+employers" "952" "Capital tax - Inheritance tax" "Inheritance tax" "Inheritance tax" "UK-United Kingdom" "" "2008/01/01" "1986/03/17" "2008/01/01" "Inheritance Tax Act 1984 as amended by subsequent finance acts." "UK" "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=563/1199145600&taxType=Other+direct+tax" "953" "Social tax" "Social tax" "Socialinis mokestis" "LT-Lithuania" "2008/01/01" "2008/01/01" "2006/01/01" "2008/01/01" "Purpose for this Law of Social Tax is to ensure financing of fulfillment of social programs and measures for reducing poverty and social separation." "All the territory of Republic of Lithuania." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=662/1199145600&taxType=Other+direct+tax" "954" "Taxes for municipal waste & small construction waste" "Taxes for municipal waste & small construction waste" "Miestny poplatok za komunálne odpady a drobné stavebné odpady" "SK-Slovak Republic" "" "2008/01/01" "1993/01/01" "2008/01/01" "Law No. 582/2004 as last amended by Law No. 460/2007" "Tax territory of the Slovak republic" "taxType-11" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=725/1199145600&taxType=Other+indirect+tax" "955" "Excise duty - Spirits duty (EU harmonised)" "Spirits duty - Consumption duty" "Taxe sur les alcools: droit de consommation" "FR-France" "" "2008/01/01" "1993/01/01" "2008/01/01" "Articles 402 bis to 406 of the General Tax Code (Code général des impôts)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=278/1199145600&taxType=Alcoholic+beverages" "956" "Social security contribution - Employers' health insurance contribution" "Employers' health insurance contribution" "Munkáltatói egészségbiztosítási járulék" "HU-Hungary" "" "2008/01/01" "1992/01/01" "2008/01/01" "Act 80 of 1997 on entitlement to social security benefits and pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=632/1199145600&taxType=SSC+employers" "957" "Social security contribution - Employers' pension insurance contribution" "Employers' pension insurance contribution" "Munkáltatói nyugdíjbiztosítási járulék" "HU-Hungary" "" "2008/01/01" "1992/01/01" "2008/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=633/1199145600&taxType=SSC+employers" "958" "Social security contribution - State social insurance (Employees)" "State Social Insurance" "Valstybinio socialinio draudimo įmokos" "LT-Lithuania" "" "2008/01/01" "1991/06/20" "2008/01/01" "Law on State Social Insurance No. I-1336, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1991/05/21." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=381/1199145600&taxType=SSC+employees" "959" "Social security contribution - State social insurance (Employers)" "State Social Insurance" "Valstybinio socialinio draudimo įmokos" "LT-Lithuania" "" "2008/01/01" "1991/06/20" "2008/01/01" "Law on State Social Insurance No. I-1336, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1991/05/21." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=382/1199145600&taxType=SSC+employers" "960" "Excise duty - Tobacco products(EU harmonised)" "Excise duties for manufactured tobacco" "Accize pentru tutun prelucrat" "RO-Romania" "" "2008/01/01" "1993/07/01" "2008/01/01" "The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=478/1199145600&taxType=Manufactured+tobacco" "961" "Tax on lotteries, gambling and betting - Duty on betting controlled by CONI and UNIRE" "Duty on betting controlled by CONI and UNIRE" "Imposta unica sui concorsi pronostici esercitati dal CONI e dall'UNIRE" "IT-Italy" "" "2008/01/01" "1948/04/14" "2008/01/01" "DL n° 496 of 14 April 1948 (GU n° 118 of 22 May 1948); DPR n° 581 of 18 April 1951 (GU n° 173 of 31 July 1951); Law n° 1379 of 22 December 1951 (GU n° 297 of 28 December 1951); Law n° 1117 of 29 September 1965 (GU n° 254 of 9 October 1965); Law n° 764 of 15 November 1973 (GU n° 310 of 1 December 1973); DPR n° 600 of 29 September 1973 (GU n° 268 of 16 October 1973)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=364/1199145600&taxType=Other+indirect+tax" "962" "Social security contribution - Other insured individuals' SSC (on the basis of insurance statements)" "Other insured individuals' social security contributions (on the basis of insurance statements)" "Contribuţii de asigurări sociale datorata de persoanele asigurate pe baza de declaratie de asigurare" "RO-Romania" "" "2008/01/01" "2001/04/01" "2008/01/01" "Law no. 19/2000 on pensions' public system and other social insurance rights." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=700/1199145600&taxType=SSC+employees" "963" "Specific duty on beer and certain non-alcoholic beverages" "Specific duty on beer and certain non-alcoholic beverages" "Droit spécifique sur les bières et sur certaines boissons non alcoolisées" "FR-France" "" "2008/01/01" "2004/01/01" "2008/01/01" "Article 520A of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=292/1199145600&taxType=Other+indirect+tax" "964" "Capital tax - Net wealth tax" "Net wealth tax (capital tax)" "Varallisuusvero/Förmögenhetsskatt" "FI-Finland" "2006/01/01" "2008/01/01" "1992/12/30" "2008/01/01" "Act on Tax on Net Wealth of 30 December 1992 (1537/1992)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=243/1199145600&taxType=Other+direct+tax" "965" "New tax on imputed income derived from the appreciation of corporate assets" "New tax on imputed income derived from the appreciation of corporate assets" "Nuova imposta sostitutiva rivalutazione beni aziendali" "IT-Italy" "" "2008/01/01" "2000/11/21" "2008/01/01" "Law n°342/2000, Law n° 266/2005" " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=351/1199145600&taxType=Other+direct+tax" "966" "Motor vehicles tax - Fee on means of transport" "Fee on means of transport" "Impozitul pe mijloacele de transport" "RO-Romania" "" "2008/01/01" "2004/01/01" "2008/01/01" "The 4th Chapter of the 9th Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions." "Romania." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=479/1199145600&taxType=Other+direct+tax" "967" "Withholding tax on dividends and income of foreign persons" "Withholding tax on dividends and income of foreign persons" "Данък върху дивидентите и доходите на чуждестранни лица" "BG-Bulgaria" "" "2008/01/01" "1998/01/01" "2008/01/01" "Promulgated in issue 105 of the State Gazette of 22 December 2006 and effective as from 1 January 2007. and 110 of the State Gazete of 21 December 2007 and effective as from 1 January 2008." "Republic of Bulgaria." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=67/1199145600&taxType=Other+direct+tax" "968" "Social Security Contributions (Employees)" "Social security contributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2008/01/01" "1956/01/01" "2008/01/01" "General Social Security Law " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=593/1199145600&taxType=SSC+employees" "969" "Social Security Contributions (Employers)" "Social security contributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2008/01/01" "1956/01/01" "2008/01/01" "General Social Security Law " "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=594/1199145600&taxType=SSC+employers" "970" "Excise duty - Different products" "Excise" "Акцизи" "BG-Bulgaria" "" "2008/01/01" "1994/04/01" "2008/01/01" "Excise Duties and Tax Warehouses Act.. Promulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended SG No. 105/29.12.2005, effective 1.01.2006, SG No. 30/11.04.2006, effective 12.07.2006, amended, SG No. 34/25.04.2006, effective 1.07.2007 (*) - amended, SG No. 80/3.10.2006, effective 3.10.2006, amended and upplemented, SG No. 63/4.08.2006, effective 4.08.2006, SG No. 81/6.10.2006, amended and supplemented, SG No. 105/22.12.2006, effective 1.01.2007, amended, SG No. 108/29.12.2006, effective 1.01.2007, SG No. 31/13.04.2007, effective 13.04.2007, SG No. 108/19.12.2007, effective 19.12.2007, following the amendments in SG No. 109/20.12.2007, effective 1.01.2008" "The territory of the Republic of Bulgaria" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=54/1199145600&taxType=Other+indirect+tax" "971" "Capital tax - Real estate tax" "Real estate tax" "Fastighetsskatt" "SE-Sweden" "" "2008/01/01" "1985/01/01" "2008/01/01" "Real Estate Tax Act (1984:1052)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=704/1199145600&taxType=Other+direct+tax" "972" "Social security contribution - Employers' contribution to the Human Resource Development Fund" "Levy payable by employers to the Human Resource Development Fund" "Τέλος Καταβλητέον Υπό Εργοδοτών στο Ταμείο Ανάπτυξης Ανθρώπινου Δυναμικού" "CY-Cyprus" "" "2008/01/01" "1979/05/07" "2008/01/01" "The Human Resource Development Law of 1999 to 2007 [Law No. 125(I)/1999, No. 52(I)/2006 and No. 21(I)/2007].. The Regulations for the Human Resource Development Authority (Levy Payable by Employers) of 1979 to (No.2) of 2006." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=603/1199145600&taxType=SSC+employers" "973" "Motor vehicles tax - Excise duty" "Excise duties" "Φόροι κατανάλωσης" "CY-Cyprus" "" "2008/01/01" "2006/11/07" "2008/01/01" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=602/1199145600&taxType=Other+indirect+tax" "974" "Personal income tax - Withholding tax on fringe benefits" "Withholding tax on fringe benefits" "Данък върху социалните разходи" "BG-Bulgaria" "" "2008/01/01" "1998/01/01" "2008/01/01" "Promulgated in issue 105 of the State Gazette of 22 December 2006 and effective as from 1 January 2007 amended and supplemented SG No. 110/21.12.2007 and effective as from 1 January 2008." "Republic of Bulgaria." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=59/1199145600&taxType=PIT" "975" "VAT" "Value-added tax" "Merværdiafgift (Moms)" "DK-Denmark" "" "2008/01/01" "1967/01/01" "2008/01/01" "Laws on value‑added tax (momsloven), see Statutory Notice No 966 of 14 October 2005, changed by Law No 518 of 07 Juni 2006. From 1962 to 1967 a similar type of VAT (omsen) was in place, only applying in to retail trade." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=200/1199145600&taxType=VAT" "976" "Social security contribution - Health insurance contribution (Employees)" "Health insurance contribution" "Здравноосигурителна вноска" "BG-Bulgaria" "" "2008/01/01" "1999/07/01" "2008/01/01" "Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 113/28.12.2007, (effective 01.01.2008)." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=62/1199145600&taxType=SSC+employees" "977" "Social security contribution - Health insurance contribution (Employers)" "Health insurance contribution" "Здравноосигурителна вноска" "BG-Bulgaria" "" "2008/01/01" "1999/07/01" "2008/01/01" "Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998 (last amended SG No. 113/28.12.2007, (effective 01.01.2008)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=61/1199145600&taxType=SSC+employers" "978" "Payroll tax" "Payroll tax" "Taxe sur les salaires" "FR-France" "" "2008/01/01" "1968/01/01" "2008/01/01" "Articles 231 to 231 bis R and 1679, 1679A, 1679 bis of the General Tax Code (Code général des impôts)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=283/1199145600&taxType=Other+indirect+tax" "979" "Local authority tax" "Local authority tax" "Kommunalsteuer" "AT-Austria" "" "2008/01/01" "1993/01/01" "2008/01/01" "Local Authority Tax Law, BGBl. No 819/1993, as last amended by BGBl. I No 180/2004." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=13/1199145600&taxType=Other+indirect+tax" "980" "Stamp duty - Registration tax on property transfers" "Registration tax" "Imposta di registro" "IT-Italy" "" "2008/01/01" "1972/10/26" "2008/01/01" "DPR n° 634/1972; DPR n° 131/1986 as amended; Law n° 488/1999 and Law n° 342/2000, DL7/2005 g.u. 31/01/05 n. 24 conertito da l. 31/03/05 n. 43 (G.U. 1/04/05 n. 75); DL n°.223/2006 (G.U. 4/07/06 n. 153) convertito le 4 agosto 2006 n. 248 gu 11/08/06 n. 186; DL 7 January 2008.g.u. 11/01/08 n. 9" "The State" "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=357/1199145600&taxType=Other+indirect+tax" "981" "Stamp duty - Spirits" "Receipts from sale of spirits carrying fiscal marks" "Contrassegni di Stato - Spiriti" "IT-Italy" "" "2008/01/01" "1964/07/29" "2008/01/01" "DL n° 611 of 29 July 1964 (GU n° 186 of 29 July 1964)." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=358/1199145600&taxType=Alcoholic+beverages" "982" "Social security contribution - Unemployment insurance (Employers)" "Unemployment insurance" "Arbeitslosenversicherung" "DE-Germany" "" "2008/01/01" "" "2008/01/01" "The legal basis for unemployment insurance is Book III of the German Social Code (SGB III)." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=131/1199145600&taxType=SSC+employers" "983" "Energy tax" "Energy tax" "Energieabgaben" "AT-Austria" "" "2008/01/01" "1996/01/01" "2008/01/01" "Electricity Tax Law (BGBl. No 1996/201 last amended by BGBl. No 2005/161), Natural Gas Tax Law (BGBl. No 1996/201 last amended by BGBl. No 2003/71), Coal Tax Law (BGBl. No 2003/71 last amended by BGBl. No 2004/91) and Energy Tax Refund Law (BGBl. No 1996/201, as last amended by BGBl. No 2004/92)." "Austria." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=5/1199145600&taxType=Other+indirect+tax" "984" "Social security contribution - Tax on yield of pensions scheme assets" "Tax on yield of pensions scheme assets" "Pensionsafkastskat" "DK-Denmark" "" "2008/01/01" "1998/06/26" "2008/01/01" "Statutory Notice No. 1075 of 5 November 2006, changed by Law No 343 of 18 April 2007." " " "taxType-6" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=187/1199145600&taxType=Other+Social+Security+contribution" "985" "Excise duty - Ethyl alcohol(EU harmonised)" "Excise duty and consumption tax on ethyl alcohol" "Accise et taxe de consommation sur l'alcool éthylique" "LU-Luxembourg" "" "2008/01/01" "1925/07/27" "2008/01/01" "Non-domestic ethyl alcohol: Ministerial Regulation of 30 July 1993 publishing Belgian Royal Decree of 12 July 1978 coordinating the legislation governing the excise-duty arrangements for alcohol and the Belgian Law of 22 December 1989 laying down tax provisions in the customs and excise-duty fields (Mémorial A No 71 of 10 September 1993, p. 1392).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the structure and rates of excise duties on alcohol and alcoholic beverages (Mémorial A No 107 of 31 December 1992, p. 3176).. Ministerial Regulation of 29 July 1994 publishing Belgian Ministerial Decree of 10 June 1994 on the excise-duty arrangements for ethyl alcohol (Mémorial A No 82 of 12 September 1994, p. 1480).. . Domestic ethyl alcohol: Law of 27 July 1925 on the tax arrangements applying to spirits (Mémorial 1925, p. 481).. Law of 15 July 1935 approving the Convention concluded in Brussels on 23 May 1935 and establishing between the Grand Duchy of Luxembourg and Belgium a special community of receipts as regards the excise duty levied on alcohol (Mémorial 1935, p. 661).. Grand Ducal Decree of 29 July 1926 regulating the levying of excise duties laid down by the Law of 27 July 1925 on the tax arrangements applying to spirits (Mémorial 1926, p. 549).. Grand Ducal Decree of 29 July 1926 on the use of alcohol under total or partial exemption of duties and refund of duties on exports of spirits (Mémorial 1926, p. 558).. Law of 23 December 1992 on the budget of public receipts and expenditure for the 1993 fiscal year - Article 10 (Mémorial A No 100 of 23 December 1992, p. 2797).. Reglement ministériel du 12 décembre 2001 portant nouvelle fixation des frais de jaugeage, d'apposition de scellés ou plombs et de surveillance des opérations de dénaturation et d'expédition d'alcool, d'eau-de-vie ou de biere (Mém. A - 155 du 27 décembre 2001, p. 3304).. Reglement grand-ducal du 9 septembre 2002 relatif au transport d'alcool ainsi qu'au commerce et a l'emmagasinage de produits soumis a accises (Mém. A - 125 du 15 novembre 2002, p. 2990).. Reglement ministériel du 21 octobre 2003 portant publication de la loi-programme belge du 5 août 2003 (Mémorial 6 novembre 2003, A- 161, p. 3178).. Reglement ministériel du 13 février 2004 portant publication de la loi-programme belge du 22 décembre 2003 (Mémorial 5 mars 2004, A- 27, p. 388).. Loi du 27 mai 2004 concernant la Coopération Luxembourg-Belgique (Mémorial 17 juin 2004, A-89, p. 1514).. Reglement ministériel du 6 octobre 2004 portant publication de l'arrêté ministériel belge du 3 août 2004 portant des dispositions fiscales diverses en accises (Mémorial 3 novembre 2004, A-174, p. 2589).. Reglement ministériel du 1er mars 2005 portant publication de l'arrêté ministériel belge du 14 mai 2004 relatif au régime général, a la circulation et aux contrôles des produits soumis a accise (Mémorial 24 mars 2005, A-33, p. 624).. Reglement grand-ducal du 28 décembre 2005 relatif aux boissons alcooliques confectionnées (Mémorial 30 décembre 2005, A-225, p. 3767).. Reglement grand-ducal du 13 janvier 2006 relatif au transport d'alcool ainsi qu'au commerce et a l'emmagasinage de produits soumis a accises (Mémorial 25 janvier 2006, A-12, p. 227).. Reglement grand-ducal du 22 janvier 2007 accordant des délais de paiement de l'accise (Mémorial 12 février 2007, A-11, p. 348).. . Consumption tax on alcohol: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 7 (Mémorial A No 89 of 20 December 1996, p. 2516).. Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 8 (Mémorial A No 148 of 27 December 2001, p. 3001)." "Grand-Duchy of Luxembourg." "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=395/1199145600&taxType=Alcoholic+beverages" "986" "Social security contribution - Self-employed" "Social security contributions - self-employed" "Contributions sociales" "LU-Luxembourg" "" "2008/01/01" "" "2008/01/01" "Health care and paid sick leave (Assurance maladie-maternité). . Financing: The scheme is financed by central government, employers and employees contributions. Regarding health care provisions in kind, a contribution of about 5% of gross wages is paid commonly by employers and employees. The central government participates with 37% of total contributions paid on salaries. Regarding replacement benefits in case of paid sick leave, a contribution of about 5% of gross wages is paid commonly by employers and employees for blue collar workers and about 0.2% for white collar workers. The central government participates with 10% of total contributions paid on salaries. Maternity benefits (in kind and in cash) are on charge of the central government. . Legal basis: Livre I du Code des Assurances Sociales : Assurance maladie; Statuts de l'UCM . Web references: http://www.secu.lu/legis/sommaires/sommlegmal.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm . . Pension scheme (Assurance pension) . . Financing: The scheme is financed by central government, employers and employees contributions. A contribution of 16% of gross wages is paid commonly by employers and employees. The central government participates with 8% of total contributions paid on salaries. . Legal basis: Livre III du Code des Assurances Sociales : Assurance pension . Web references: http://www.secu.lu/legis/sommaires/sommlegpens.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm . . Occupational injury (Assurance accidents) . . Financing: The scheme is mainly financed by contributions from employers and self employed. The central government participates to the contributions of farmers as well as to the adjustment of pensions to wage evolution and living costs. . Legal basis: Livre II du Code des Assurances Sociales : Assurance accidents . Web references: http://www.secu.lu/legis/sommaires/sommlegacc.html . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm . . Special pension scheme (Pensions statutaires). . Financing: The scheme is mainly financed by central and local government tax income. Civil servants participate with a contribution of 8% of gross salary. . Legal basis: 1998 : Loi du 3 août 1998 portant modification 1. de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; 2. de la loi modifiée du 16 avril 1979 fixant le statut général des fonctionnaires de l'Etat; 3. de la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 4. de la loi du 27 juillet 1992 relative a la participation du Grand-Duché de Luxembourg a des opérations pour le maintien de la paix (OMP) dans le cadre d'organisations internationales; 5. de la loi du 27 août 1977 concernant le statut des fonctionnaires entrés au service d'Institutions internationales; 6. de la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; 7. de la loi du 8 janvier 1996 modifiant et complétant a) la loi modifiée du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; b) la loi modifiée du 22 juin 1963 fixant la valeur numérique des traitements des fonctionnaires de l'Etat ainsi que des modalités de mise en vigueur de la loi du 22 juin 1963 fixant le régime des traitements des fonctionnaires de l'Etat; c) la loi du 29 juillet 1988 portant modification et nouvelle coordination de la loi modifiée du 26 mai 1954 réglant les pensions des fonctionnaires de l'Etat; d) la loi du 23 décembre 1994 concernant le budget des recettes et des dépenses de l'Etat pour l'exercice 1995 - 1998 : Loi du 3 août 1998 instituant des régimes de pension spéciaux pour les fonctionnaires de l'Etat et des communes ainsi que pour les agents de la Société nationale des Chemins de Fer luxembourgeois.. Web references: http://www.legilux.public.lu/. . Long term care (assurance dépendance) . . Financing: The scheme is financed by a contribution on salaries, replacement revenue and investment income, by a special contribution from electricity tax revenue and 45% (40% in the 2004) of the scheme total expenses are covered by a contribution from the state budget. From 2007 onwards the particiaption of the central administation is limited to 140 million EUR.. Legal basis 1998 : Loi du 19 juin 1998 portant introduction d'une assurance dépendance - Livre V du Code des Assurances Sociales : Assurance dépendance . Web references: http://www.secu.lu/legis/sommaires/sommassdep.htm . Web reference for applicable contribution rates: http://www.secu.lu/legis/sommaires/sommparam.htm ." "" "taxType-4" "Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=668/1199145600&taxType=SSC+employees" "987" "Personal income tax - Social welfare levy" "Social welfare levy" "Prélèvement social" "FR-France" "" "2008/01/01" "1998/01/01" "2008/01/01" "Articles L245-14 et seq. of the Social Security Code (Code de la sécurité sociale) and Article 1600-0F bis of the General Tax Code (Code général des impôts). " "" "taxType-3" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=285/1199145600&taxType=PIT" "988" "Excise duty - Spirits (EU harmonised)" "Spirits duty" "Branntweinsteuer" "DE-Germany" "" "2008/01/01" "" "2008/01/01" "The duty on spirits is regulated by the Spirits Monopoly Law of 8 April 1922 (RGBl I, p. 405), last amended by Article 7 R. of 13 December 2007 (BGBl I, p. 2897). In addition to regulating the duty on spirits, the Spirits Monopoly Law has another important function in regulating the spirits monopoly - the national market organisation for spirits. Both market organisation and duty law are closely interlinked." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=118/1199145600&taxType=Alcoholic+beverages" "989" "Pharmacy fee" "Pharmacy levy" "Apteekkimaksu/Apoteksavgift" "FI-Finland" "" "2008/01/01" "1947/01/01" "2008/01/01" "Act on Pharmacy Fees of 21 February 1946 (148/1946)" "     " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=622/1199145600&taxType=Other+indirect+tax" "990" "Social security contribution - Accident isurance" "Accident isurance" "Unfallversicherung" "DE-Germany" "" "2008/01/01" "" "2008/01/01" "Book VII of the Social Code (SGB VII) went into effect on 1 January 1997 and replaced the provisions in Book III of the Reich Insurance Code, which had been in force for almost 100 years." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=132/1199145600&taxType=SSC+employers" "991" "Social security contribution - Employers' social security contributions" "Employers' social security contributions" "Ασφαλιστικές εισφορές εργοδοτών" "EL-Greece" "" "2007/01/01" "1943/03/31" "2007/01/01" "Social Insurance Institute (IKA): Law 1846/1951 as amended by Law 2084/1992. Supplementary Insurance Fund for Public Employees (TEADY): Law 2676/1999 articles 14 -24, Law 2084/1992 articles 22 and 32. Supplementary Insurance Unified Employees' Fund (ETEAM): Law 997/1979 art. 3 - 4, Presidential Decree 995 art. 1 - 2 (Law 1358/1983 art. 6), Law 2084/1992 art. 22, 32 and 45, Law 3029/2002 art. 6 and Law 3232/2004 art. 22. Supplementary Insurance Fund for Employees in the Trade Sector (TEAYEK): Ministerial Decision 3510/31.03.1943 (Government Gazette: B΄/67/22.05.1943). Insurance Fund for Administrative Employees of Municipalities (TADKY): Law 1726/1944 art. 3, Legislative Decree 3894/1958 art. 11, Legislative decree 4541/1966 art. 30 and Law 2084/1992 art. 22 &32." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=220/1167609600&taxType=SSC+employers" "992" "Social security contributions (Employers)" "Social security conributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2007/01/01" "1956/01/01" "2007/01/01" "General Social Security Law " "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=21/1167609600&taxType=SSC+employers" "993" "Road tax - Highway fee" "Highway fee" "Poplatek za užívání dálnice a rychlostní silnice" "CZ-Czech Republic" "" "2007/01/01" "1995/01/01" "2007/01/01" "Law No. 13/1997 Coll., Government Regulation No. 146/1999 Coll." "Czech Republic." "taxType-11" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=99/1167609600&taxType=Other+indirect+tax" "994" "Withholding tax at source on interest" "Withholding tax at source on interest" "Korkotulon lähdevero/Källskatt på ränteinkomst" "FI-Finland" "" "2007/01/01" "1990/12/28" "2007/01/01" "Act on Tax Withheld at Source from Interest of 28 December 1990 (1341/1990)." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=266/1167609600&taxType=Other+direct+tax" "995" "Capital tax - Gift tax and tax on onerous acquisition of property" "Gift tax and tax on onerous acquisition of property" "Данък при придобиване на имущества по дарение и по възмезден начин" "BG-Bulgaria" "" "2007/01/01" "1998/01/01" "2007/01/01" "Local Taxes and Fees Act /LTFA/ Promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, …last amended and supplemented, SG No. 36/2.05.2006, effective 1.07.2006." "Republic of Bulgaria." "taxType-10" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=49/1167609600&taxType=Other+direct+tax" "996" "VAT" "VAT" "Arvonlisävero/Mervärdesskatt" "FI-Finland" "" "2007/01/01" "1993/12/30" "2007/01/01" "VAT Act of 30 December 1993 (1501/1993)." "" "taxType-1" "Central authority" "Central authority" "Central authority; Regional authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=265/1167609600&taxType=VAT" "997" "Stamp duty - Credit and charge cards" "Stamp duty on credit and charge cards" "Stamp duty on credit and charge cards" "IE-Ireland" "" "2007/01/01" "1999/01/01" "2007/01/01" "Stamp Consolidation Act, 1999 as amended by subsequent Finance Acts." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=331/1167609600&taxType=Other+indirect+tax" "998" "Insurance tax - Tax on third-party insurance for motor vehicles etc." "Tax on third-party insurance for motor vehicles etc." "Afgift af ansvarsforsikringer for motorkøretøjer mv." "DK-Denmark" "" "2007/01/01" "1975/05/07" "2007/01/01" "Law on tax on third‑party insurance for motor vehicles etc., see Statutory Notice No 853 of 16 October 2002." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=177/1167609600&taxType=Other+indirect+tax" "999" "Excise duty - Liquid fuels (EU harmonised)" "Excise duty on liquid fuels" "Nestemäisten polttoaineiden valmistevero/Accis på flytande bränslen" "FI-Finland" "" "2007/01/01" "1994/12/29" "2007/01/01" "Act on Excise Duty on Liquid Fuels of 29 December 1994 (1472/1994)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=248/1167609600&taxType=Energy+products+and+electricity" "1000" "Excise duty - Mineral oil (EU harmonised)" "Mineral oil tax" "Mineralölsteuer" "AT-Austria" "" "2007/01/01" "1995/01/01" "2007/01/01" "1995 Mineral Oil Tax Law, BGBl. No 630/1994, as last amended by BGBl. I No.180/2004." "Austria." "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=8/1167609600&taxType=Energy+products+and+electricity" "1001" "Contribution to the Chamber of labour" "Contribution to chamber of labour" "Arbeiterkammerumlage" "AT-Austria" "" "2007/01/01" "1992/01/01" "2007/01/01" "Law on chamber of labour, BGBl. (federal gazette) No 62/1991, as last amended by BGBl. No 4/2006." "Austria." "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2/1167609600&taxType=Other+direct+tax" "1002" "Excise duty - Tax on incandescent lamps and electric fuses (EU harmonised)" "Tax on incandescent lamps and electric fuses" "Afgift af glødelamper og sikringer" "DK-Denmark" "" "2007/01/01" "1955/03/14" "2007/01/01" "Law on sundry consumption taxes, see Statutory Notice No 638 of 21 August 1998 and later amendments." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=169/1167609600&taxType=Other+indirect+tax" "1003" "Excise duty - Tax on waste and certain raw materials" "Tax on waste and certain raw materials" "Afgift af affald og råstoffer" "DK-Denmark" "" "2007/01/01" "1989/12/19" "2007/01/01" "Law on waste and certain raw materials, see Statutory Notice No 570 of 3 August 1998." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=170/1167609600&taxType=Other+indirect+tax" "1004" "Excise duty - certain chlorinated solvents" "Excise duty on certain chlorinated solvents" "Afgift af visse klorerede opløsningsmidler" "DK-Denmark" "" "2007/01/01" "1998/08/03" "2007/01/01" "Law on excise duty on certain chlorinated solvents, see Law No 1252 of 6 December 2006." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=151/1167609600&taxType=Other+indirect+tax" "1005" "Social security contribution - Employers' pension insurance contribution" "Employers' pension insurance contribution" "Munkáltatói nyugdíjbiztosítási járulék" "HU-Hungary" "" "2007/01/01" "1992/01/01" "2007/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=316/1167609600&taxType=SSC+employers" "1006" "Tax on lotteries, gambling and betting - Tax gambling and betting" "Tax on gambling and betting" "Afgift af spil og væddemål" "DK-Denmark" "" "2007/01/01" "1948/06/09" "2007/01/01" "Statutory Notice No 464 of 18 May 2006." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=193/1167609600&taxType=Other+indirect+tax" "1007" "Corporate income tax - Income tax on non-resident artistes and others" "Income tax on non-resident artistes and others" "Särskild inkomstskatt för utomlands bosatta artister m.fl." "SE-Sweden" "" "2007/01/01" "1993/01/01" "2007/01/01" "Act on Income Tax on Non‑Resident Artistes and Others (1991:591).. This tax applies for 2007." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=505/1167609600&taxType=CIT" "1008" "Social security contribution (Employees)" "Social security contribution" "Sociālās apdrošināšanas iemaksas" "LV-Latvia" "" "2007/01/01" "1990/12/18" "2007/01/01" "Law \"On Social Tax\" (in force from December 18, 1990 till December 31, 1997). Law \"On State Social Insurance\" (in force from January 1, 1998)" "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=414/1167609600&taxType=SSC+employees" "1009" "Social security contribution (Employers)" "Social security contribution" "Sociālās apdrošināšanas iemaksas" "LV-Latvia" "" "2007/01/01" "1990/12/18" "2007/01/01" "Law \"On Social Tax\" (in force from December 18, 1990 till December 31, 1997). Law \"On State Social Insurance\" (in force from January 1, 1998)" "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=415/1167609600&taxType=SSC+employers" "1010" "Tax for disposal of domestic urban solid waste" "Tax for disposal of domestic urban solid waste" "Tassa per lo smaltimento dei rifiuti solidi urbani interni" "IT-Italy" "" "2007/01/01" "1993/11/15" "2007/01/01" "Dlgs n° 507 of 15 November 1993." "All municipalities." "taxType-11" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=360/1167609600&taxType=Other+indirect+tax" "1011" "VAT - Goods and services tax" "Goods and services tax" "Podatek od towarów i usług" "PL-Poland" "" "2007/01/01" "1993/07/05" "2007/01/01" "Act of 11 March 2004 on the goods and services tax (Journal of Laws No. 54, item 535 with further amendments)." "" "taxType-1" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=462/1167609600&taxType=VAT" "1012" "Stamp duty - Cash cards" "Stamp duty on cash cards" "Stamp duty on cash cards" "IE-Ireland" "" "2007/01/01" "1999/01/01" "2007/01/01" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=330/1167609600&taxType=Other+indirect+tax" "1013" "Personal income tax - Capital yields" "Capital yields tax (Special method of collection of income tax)" "Kapitalertragsteuer" "AT-Austria" "" "2007/01/01" "1993/01/01" "2007/01/01" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988 as last amended by BGBl. 155/2006 and Law on final withholding tax on capital yields (federal law gazette) No 1993/818 as last amended by BGBl. 1996/2001." "Austria" "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=18/1167609600&taxType=PIT" "1014" "Corporate income tax - Tax on income of legal persons (Abolished)" "Tax on income of legal persons" "Imposta sul reddito delle persone giuridiche" "IT-Italy" "2003/12/12" "2007/01/01" "1973/09/29" "2007/01/01" "DPR n° 598 of 29 September 1973 (GU n° 268 of 16 October 1973); DPR n° 917 of 22 December 1986 (GU n° 302 of 31 December 1986); DL n° 460 of 4 December 1997; DL n° 466 of 18 December 1997; DL 467 of 18 December 1997; DL n° 344 of 12 December 2003." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=337/1167609600&taxType=CIT" "1015" "Capital tax - Tax on pension fund earnings" "Tax on pension fund earnings" "Avkastningsskatt" "SE-Sweden" "" "2007/01/01" "1990/07/01" "2007/01/01" "Tax on Capital Yields on Pensions Fund Earnings Act (1990:661).. This tax applies for 2007." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=502/1167609600&taxType=Other+direct+tax" "1016" "Social security contribution - Employers' contribution to the Human Resource Development Fund" "Levy payable by employers to the Human Resource Development Fund" "Τέλος Καταβλητέον Υπό Εργοδοτών στο Ταμείο Ανάπτυξης Ανθρώπινου Δυναμικού" "CY-Cyprus" "" "2007/01/01" "1979/05/07" "2007/01/01" "The Human Resource Development Law of 1999 to 2007 [Law No. 125(I)/1999, No. 52(I)/2006 and No. 21(I)/2007].. The Regulations for the Human Resource Development Authority (Levy Payable by Employers) of 1979 to (No.2) of 2006." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=79/1167609600&taxType=SSC+employers" "1017" "Motor vihicles tax - Vehicle tax" "Vehicle tax" "Ajoneuvovero/Fordonsskatt" "FI-Finland" "" "2007/01/01" "2004/01/01" "2007/01/01" "Vehicle Tax Act of 30 December 2003 (1281/2003)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=254/1167609600&taxType=Other+indirect+tax" "1018" "Social security contributions (Employees)" "Social security conributions" "Sozialversicherungsbeiträge" "AT-Austria" "" "2007/01/01" "1956/01/01" "2007/01/01" "General Social Security Law " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=20/1167609600&taxType=SSC+employees" "1019" "Agricultural tax" "Agricultural tax" "Podatek rolny" "PL-Poland" "" "2007/01/01" "1985/01/01" "2007/01/01" "Act of 15 November 1984 on agricultural tax (consolidated tekst - Journal of Laws of 2006 No 136 item 969, amended by Journal of Law of 2005 No 143 item 1199)." "Territory of Poland." "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=449/1167609600&taxType=Other+direct+tax" "1020" "Social security contribution - Employer's SSC" "Employers' social security contributions" "Arbetsgivaravgifter" "SE-Sweden" "" "2007/01/01" "2001/01/01" "2007/01/01" "Social Security Contributions Act (2000:980).. This tax applies for 2007." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=523/1167609600&taxType=SSC+employers" "1021" "Social security contribution - Self employed's SSC" "Self-employed persons' social security contributions" "Egenavgifter" "SE-Sweden" "" "2007/01/01" "2001/01/01" "2007/01/01" "Social Security Contributions Act (2000:980).. This tax applies for 2007." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=525/1167609600&taxType=SSC+employees" "1022" "Capital tax - Inheritance and gift tax" "Inheritance and gift tax" "Inheritance and gift tax" "IE-Ireland" "" "2007/01/01" "1975/01/01" "2007/01/01" "Capital Acquisitions Tax Consolidation Act, 2003, as amended by subsequent Finance Acts." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=323/1167609600&taxType=Other+direct+tax" "1023" "Excise duty - Motor vehicles tax" "Excise duties" "Φόροι κατανάλωσης" "CY-Cyprus" "" "2007/01/01" "2006/11/07" "2007/01/01" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=73/1167609600&taxType=Other+indirect+tax" "1024" "Motor vehicles tax" "" "" "CY-Cyprus" "" "2007/01/01" "2004/05/01" "2007/01/01" "The Excise Duties Law No. 91(I)/2004." "Republic of Cyprus." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=75/1167609600&taxType=Other+indirect+tax" "1025" "Social security contribution - Employees' social security contributions" "Employees' social security contributions" "Ασφαλιστικές εισφορές εργαζομένων" "EL-Greece" "" "2007/01/01" "1943/03/31" "2007/01/01" "Social Insurance Institute (IKA-ETAM): Law 1846/1951 as amended by Law 2084/1992. Supplementary Insurance Fund for Public Employees (TEADY): Law 2676/1999 articles 14 -24, Law 2084/1992 articles 22 and 32. Supplementary Insurance Unified Employees' Fund (ETEAM): Law 997/1979 art. 3 - 4, Presidential Decree 995 art. 1 - 2 (Law 1358/1983 art. 6), Law 2084/1992 art. 22, 32 and 45, Law 3029/2002 art. 6 and Law 3232/2004 art. 22. Supplementary Insurance Fund for Employees in the Trade Sector (TEAYEK): Ministerial Decision 3510/31.03.1943 (Government Gazette: B΄/67/22.05.1943). Insurance Fund for Administrative Employees of Municipalities (TADKY): Law 1726/1944 art. 3, Legislative Decree 3894/1958 art. 11, Legislative decree 4541/1966 art. 30 and Law 2084/1992 art. 22 &32" "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=219/1167609600&taxType=SSC+employees" "1026" "Excise duty - Fermented beverages other than Cider and Perry (EU harmonised)" "Excise duty on Fermented beverages other than Cider and Perry" "Excise duty on Fermented beverages other than Cider and Perry" "IE-Ireland" "" "2007/01/01" "2004/07/01" "2007/01/01" "Section 75 Finance Act 2003." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=326/1167609600&taxType=Alcoholic+beverages" "1027" "Social security contribution - Employers' health insurance contribution" "Employers' health insurance contribution" "Munkáltatói egészségbiztosítási járulék" "HU-Hungary" "" "2007/01/01" "1992/01/01" "2007/01/01" "Act 80 of 1997 on entitlement to social security benefits and pensions, and on the coverage of these provisions." "" "taxType-5" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=315/1167609600&taxType=SSC+employers" "1028" "Excise duty - Mineral oils (EU harmonised)" "Excise duty on mineral oils" "Accisa sugli oli minerali" "IT-Italy" "" "2007/01/01" "1995/10/26" "2007/01/01" "Dlgs n° 504 of 26 October 1995 (Consolidated excise law)." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=344/1167609600&taxType=Energy+products+and+electricity" "1029" "Capital tax - Discretionary trust tax" "Discretionary trust tax" "Discretionary trust tax" "IE-Ireland" "" "2007/01/01" "1984/01/01" "2007/01/01" "Capital Acquisitions Tax Consolidation Act 2003, as amended by subsequent Finance Acts." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=322/1167609600&taxType=Other+direct+tax" "1030" "Social security contribution - Other insured individuals' SSC (on the basis of insurance statements)" "Other insured individuals' social security contributions (on the basis of insurance statements)" "Contribuţii de asigurări sociale datorata de persoanele asigurate pe baza de declaratie de asigurare" "RO-Romania" "" "2007/01/01" "2001/04/01" "2007/01/01" "Law no. 19/2000 on pensions' public system and other social insurance rights." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=492/1167609600&taxType=SSC+employees" "1031" "Personal income tax- Local income tax" "Local income tax" "Inkomstskatt" "SE-Sweden" "" "2007/01/01" "2000/01/01" "2007/01/01" "Income Tax Act (1999:1229) and Local Government Act (1991:900).. This tax applies for 2007." " " "taxType-3" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=519/1167609600&taxType=PIT" "1032" "Excise duty - Energy tax" "Energy tax" "Energiskatt" "SE-Sweden" "" "2007/01/01" "1995/01/01" "2007/01/01" "Energy Tax Act (SFS 1994:1776).. This tax applies for 2007." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=509/1167609600&taxType=Energy+products+and+electricity" "1033" "Capital tax - Inheritance and gift tax" "Inheritance and gift tax" "Arvs- och gåvoskatt" "SE-Sweden" "2004/12/17" "2007/01/01" "1984/01/01" "2007/01/01" "Inheritance and Gift Tax Act (1941:416).. The tax was abolished as from 2004/12/17." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=500/1167609600&taxType=Other+direct+tax" "1034" "Taxation of non-residents' income" "Taxation of non-residents' income" "" "FI-Finland" "" "2007/01/01" "1978/08/11" "2007/01/01" "Act on Taxation of Non‑residents’ Income of 11 August 1978 (627/1978)." "     " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=263/1167609600&taxType=Other+direct+tax" "1035" "Social security contribution - Employees' pension contribution" "Employees' pension contribution" "Egyéni nyugdíjjárulék" "HU-Hungary" "" "2007/01/01" "1948/11/01" "2007/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=313/1167609600&taxType=SSC+employees" "1036" "Excise duty - Intermediate beverages(EU harmonised)" "Excise duty on Intermediate beverages" "Excise duty on Intermediate beverages" "IE-Ireland" "" "2007/01/01" "2004/07/01" "2007/01/01" "Section 75 Finance Act 2003." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=327/1167609600&taxType=Alcoholic+beverages" "1037" "Corporate income tax - Profit" "Tax on profit" "Impozitul pe profit" "RO-Romania" "" "2007/01/01" "2004/01/01" "2007/01/01" "The 2nd Title of the Fiscal Code, approved by Law no 571/2003 with subsequent amendments and completions." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=473/1167609600&taxType=CIT" "1038" "Tax on land" "Tax on land" "Impozitul si taxa pe teren" "RO-Romania" "" "2007/01/01" "2004/01/01" "2007/01/01" "The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions." "Romania." "taxType-10" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=495/1167609600&taxType=Other+direct+tax" "1039" "Tax on oil" "Tax on oil" "Impozit pe titei" "RO-Romania" "" "2007/01/01" "1993/07/01" "2007/01/01" "Law 571/2003 regarding the Fiscal Code with subsequent amendments and completions." "Romania." "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=496/1167609600&taxType=Other+indirect+tax" "1040" "Excise duty - Methane (EU harmonised)" "Excise duty on Methane" "Accise Gas Metano" "IT-Italy" "" "2007/01/01" "" "2007/01/01" "Dlgs 504/95 art. 26, following amendments up to Law 448/98 art. 8; art. 12, article 5 Law 488 of 23.12.1999 and art. 26 Law 388 of 23.12.2000. D.M. 12.7.1997 is still effective if compatible. Law 448/98 provides a tax rate other than zero for methane used as fuel for motor propulsion and a specific taxation for methane used for generating electricity and it is, in any case, a tax benefit." " " "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=343/1167609600&taxType=Energy+products+and+electricity" "1041" "Excise duty - Manufactured tobacco(EU harmonised)" "Excise duty on manufactured tobacco" "Accises sur les tabacs manufacturés" "LU-Luxembourg" "" "2007/01/01" "1947/12/31" "2007/01/01" " Common excise duty: Ministerial Decree of 31 December 1947 publishing the Law of 31 December 1947 on the tax system for tobacco (Mémorial A 1948, p. 82).. Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 107 of 31 December 1992, p. 3183).. Ministerial Regulation of 4 January 1994 publishing Belgian Royal Decree of 21 December 1993 amending Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 2 of 15 January 1995, p. 10).. Ministerial Regulation of 4 January 1994 publishing Belgian Ministerial Decree of 30 December 1992 on the tax system for manufactured tobacco (Mémorial A of 15 January 1995, p. 11).. Ministerial Regulation of 31 August 1994 publishing Belgian Ministerial Decree of 1 August 1994 on the tax system for manufactured tobacco (Mémorial A No 84 of 23 September 1994, p. 1553).. Ministerial Regulation of 30 January 1995 publishing Belgian Ministerial Decree of 27 December 1994 on the tax system for manufactured tobacco (Mémorial A No 13 of 22 February 1995, p. 630).. Ministerial Regulation of 20 April 1995 publishing Belgian Ministerial Decree of 10 April 1995 on the tax system for manufactured tobacco (Mémorial A No 33 of 28 April 1995, p. 939).. Ministerial Regulation of 8 December 1995 publishing Belgian Royal Decree of 6 November 1995 amending the Royal Decree of 29 December 1992 on the tax system for manufactured tobacco (Mémorial A No 97 of 22 December 1995, p. 2297).. Ministerial Regulation of 27 December 1995 publishing Belgian Ministerial Decree of 21 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2570).. Ministerial Decree of 27 December 1995 on the tax system for manufactured tobacco (Mémorial A No 102 of 29 December 1995, p. 2588).. Ministerial Regulation of 24 May 1996 publishing Belgian Ministerial Decree of 26 April 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 24 May 1996 on the tax system for manufactured tobacco (Mémorial A No 38 of 7 June 1996, p. 1257).. Ministerial Regulation of 16 August 1996 publishing Belgian Ministerial Decree of 30 July 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1879).. Ministerial Regulation of 16 August 1996 on the tax system for manufactured tobacco (Mémorial A No 60 of 4 September 1996, p. 1880).. Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 25 September 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2194).. Ministerial Regulation of 18 October 1996 on the tax system for manufactured tobacco (Mémorial A No 75 of 5 November 1996, p. 2196).. Ministerial Regulation of 17 January 1997 publishing Belgian Ministerial Decree of 2 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 28).. Ministerial Decree of 17 January 1997 on the tax system for manufactured tobacco (Mémorial A No 3 of 29 January 1997, p. 34).. Ministerial Regulation of 16 May 1997 publishing Belgian Ministerial Decree of 23 April 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1446).. Ministerial Regulation of 25 July 1997 publishing the Belgian Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1708).. Ministerial Regulation of 2 August 1997 publishing Belgian Ministerial Decree of 31 July 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1713).. Ministerial Regulation of 23 December 1997 publishing Belgian Ministerial Decree of 30 October 1997 on the tax system for manufactured tobacco (Mémorial A No 101 of 27 December 1997, p. 3290).. Ministerial Regulation of 30 April 1998 publishing Belgian Ministerial Decree of 17 February 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 498).. Ministerial Regulation of 10 September 1998 on the tax system for manufactured tobacco (Mémorial A No 79 of 22 September 1998, p. 1574).. . Autonomous excise duty: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 6 (Mémorial A No 89 of 20 December 1996, p. 2516).. Grand Ducal Regulation of 1 October 1995 on the tax system for manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 1 October 1995 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 86 of 13 October 1995, p. 2001).. Ministerial Regulation of 16 May 1997 on the tax system for manufactured tobacco (Mémorial A No 42 of 13 June 1997, p. 1450).. Grand Ducal Regulation of 2 August 1997 fixing the autonomous excise duty on manufactured tobacco (Mémorial A-56 of 11 August 1997, p. 1713).. Ministerial Regulation of 2 August 1997 on the tax system for manufactured tobacco (Mémorial A No 56 of 11 August 1997, p. 1714). Ministerial Regulation of 30 April 1998 on the tax system for manufactured tobacco (Mémorial A of 14 May 1998, p. 503).. Ministerial regulation of 24 July 1998 publishing Belgian Royal Decree of 19 June 1998 on the tax system for manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1346).. Grand-Ducal regulation of 3 August 1998 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 68 of 24 August 1998 p. 1357).. Law of 21 December 1998 on the budget of public receipts and expenditure for the 1999 fiscal year - Article 8 (Mémorial A No 109 of 23 December 1997 p . 2721).. Ministerial regulation of 5 July 1999 publishing Belgian Law of 4 May 1999 fixing excise matters (Mémorial A No 115 of 17 August 1999 p. 2074).. Law of 24 December 1999 on the budget of public receipts and expenditure for the 2000 fiscal year - Article 10 (Mémorial A No 148 of 27 December 1999 p. 2673).. Grand-Ducal Regulation of 24 February 2000 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 19 of 10 March 2000 p. 581).. Ministerial Regulation of 6 June 2000 publishing Belgian Royal Decree of 26 April 2000 changing the Law of 3 April 1997 on the tax system for manufactured tobacco (Mémorial A No 47 of 19 June 2000 p. 1086).. Law of 22 December 2000 on the budget of public receipts and expenditure for the 2001 fiscal year - Article 8 (Mémorial A No 140 of 27 December 2000 p. 3021).. Law of 21 December 2001 on the budget of public receipts and expenditure for the 2002 fiscal year - Article 6 (Mémorial A No 148 of 27 December 2001 p. 2997).. Grand-Ducal Regulation of 21 December 2001 fixing the autonomous excise duty in accordance to the introduction of the euro on the 1 January 2002 (Mémorial A No 158 of 28 December 2001 p. 3341).. Law of 20 December 2002 on the budget of public receipts and expenditure for the 2003 fiscal year - Article 9 (Mémorial A No 143 of 23 December 2002 p. 3225).. Grand-Ducal Regulation of 8 January 2003 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 6 of 21 January 2003 p . 86).. Law of 19 December 2003 on the budget of public receipts and expenditure for the 2004 fiscal year - Article 7 (Mémorial A No 184 of 31 December 2003 p. 3685).. Grand-Ducal Regulation of 31 March 2004 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 52 of 1 April 2004 p. 835).. Law of 21 December 2004 on the budget of public receipts and expenditure for the 2005 fiscal year - Article 9 (Mémorial A No 204 of 28 December 2004 p . 2981).. Law of 23 December 2005 on the budget of public receipts and expenditure for the 2006 fiscal year - Article 11 (Mémorial A No 217 of 29 December 2005 p. 3385).. Grand-Ducal Regulation of 23 December 2005 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 222 of 30 December 2005 p . 3734).. Law of 22 December 2006 on the budget of public receipts and expenditure for the 2007 fiscal year - Article 12 (Mémorial A No 236 of 29 December 2006 p. 4313).. Grand-Ducal Regulation of 22 December 2006 fixing the autonomous excise duty on manufactured tobacco (Mémorial A No 244 of 29 December 2006 p . 4880).. " "Grand-Duchy of Luxembourg." "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=396/1167609600&taxType=Manufactured+tobacco" "1042" "Capital tax - Tax on invested savings" "Tax on invested savings" "Imposta sostitutiva sul risparmio gestito" "IT-Italy" "" "2007/01/01" "1998/01/07" "2007/01/01" "D.Lgs. n. 461/97." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=334/1167609600&taxType=Other+direct+tax" "1043" "Tax on real estate" "Real estate tax" "Fastighetsskatt" "SE-Sweden" "" "2007/01/01" "1985/01/01" "2007/01/01" "Real Estate Tax Act (1984:1052).. This tax applies for 2007." " " "taxType-10" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=522/1167609600&taxType=Other+direct+tax" "1044" "Tax on entertainment" "Entertainment tax" "Diritti erariali sugli spettacoli pubblici" "IT-Italy" "" "2007/01/01" "1999/02/26" "2007/01/01" "Dlgs No 60 of 26/2/1999 which draws a distinction between entertainment and games, namely activities involving a performance (cinema, sporting events and the like) and activities that are mainly carried out for simple amusement (billiard halls, video game arcades, gaming houses and the like).. DPR No 544/1999 (Regulation simplifying implementation)." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=362/1167609600&taxType=Other+indirect+tax" "1045" "Personal income tax - Cession of goods use" "Tax on the revenues from cession of goods use" "Impozit pe venituri din cedarea folosintei bunurilor" "RO-Romania" "" "2007/01/01" "1998/01/01" "2007/01/01" "The 4th and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no.571/2003 with subsequent amendments and completions." "Romania." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=481/1167609600&taxType=PIT" "1046" "Excise duty - Mineral oils (EU harmonised)" "Excise duty - Mineral Oils" "Excise duty - Mineral Oils" "MT-Malta" "" "2007/01/01" "1995/01/01" "2007/01/01" "The Excise Duty Act 1995 (Chapter 382), ACT XVI of 1995, as amended. The duty rates and special arrangements and conditions on specific items are as listed in the fourth schedule of the Act." "Malta" "taxType-8" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=424/1167609600&taxType=Energy+products+and+electricity" "1047" "Excise duty - Cigarettes (EU harmonised)" "Excise duty - Cigarettes" "Excise duty - Cigarettes" "MT-Malta" "" "2007/01/01" "1995/01/01" "2007/01/01" "The Excise Duty Act 1995 (Chapter 382), ACT XVI of 1995, as amended. The duty rates and special arrangements and conditions on specific items are as listed in the Third schedule of the Act." "Malta" "taxType-9" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=423/1167609600&taxType=Manufactured+tobacco" "1048" "Social security contribution - Employers' social security contributions" "Employers' social security contributions" "Contribuţii de asigurări sociale datorate de angajator" "RO-Romania" "" "2007/01/01" "2001/04/01" "2007/01/01" "Law no. 19/2000 on pensions' public system and other social insurance rights." "" "taxType-5" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=491/1167609600&taxType=SSC+employers" "1049" "Tax on real estate - Occupation of public areas under commune authority" "Tax on occupation of public areas under commune authority" "Tassa per l'occupazione di spazi ed aree pubbliche dei comuni" "IT-Italy" "1999/01/01" "2007/01/01" "1993/11/15" "2007/01/01" "Dlgs n° 507 of 15 November 1993." " " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=369/1167609600&taxType=Other+indirect+tax" "1050" "Tax on real estate - Occupation of public areas under provincial authority" "Tax on occupation of public areas under provincial authority" "Tassa per l'occupazione di spazi ed aree pubbliche delle province" "IT-Italy" "1999/01/01" "2007/01/01" "1993/11/15" "2007/01/01" "Dlgs n° 507 of 15 November 1993; Dlgs n° 566 of 28 December 1993; Law n° 549 of 28 December 1995." " " "taxType-11" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=370/1167609600&taxType=Other+indirect+tax" "1051" "Social security contribution - Self-employed/Self-occupied" "Social Security Contributions - Self-employed/Self-occupied" "" "MT-Malta" "" "2007/01/01" "1956/05/07" "2007/01/01" " Chapter 318 of the Laws of Malta - Social Security Act " "" "taxType-4" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=430/1167609600&taxType=SSC+employees" "1052" "Insurance tax - Duty on policies of insurance" "Duty on policies of insurance" "Duty on policies of insurance" "IE-Ireland" "" "2007/01/01" "1999/01/01" "2007/01/01" "Stamp Duties Consolidation Act, 1999, as amended by later Finance Acts." " " "taxType-11" "" "" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=328/1167609600&taxType=Other+indirect+tax" "1053" "Personal Income Tax" "Income tax" "Dohodnina" "SI-Slovenia" "" "2007/01/01" "1991/01/01" "2007/01/01" "Personal income tax act (Zakon o dohodnini - ZDoh-2), Official gazzete of the Republic of Slovenia no. 117/2006." "Territory of the Republic of Slovenia." "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=539/1167609600&taxType=PIT" "1054" "Withholding tax for foreign employees" "Withholding tax for foreign employees" "Ulkomailta tulevan palkansaajan lähdevero/Källskatt för löntagare från utlandet" "FI-Finland" "" "2007/01/01" "1995/12/18" "2007/01/01" "The Act on Withholding Tax for Foreign Employees of 18 December 1995 (1551/1995).. " " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=267/1167609600&taxType=PIT" "1055" "Social security contribution - Employees' contributions to the unemployment fund" "Employees' contributions to the unemployment fund" "Contributii pt. ajutor de somaj de la salariati" "RO-Romania" "" "2007/01/01" "2002/03/01" "2007/01/01" "Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=490/1167609600&taxType=SSC+employees" "1056" "Social security contribution - Employees' health insurance contribution" "Employees' health insurance contribution" "Egyéni egészségbiztosítási járulék" "HU-Hungary" "" "2007/01/01" "1992/01/01" "2007/01/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisions." "" "taxType-4" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=312/1167609600&taxType=SSC+employees" "1057" "Tax on real estate - Council tax - Great Britain" "Council tax - Great Britain" "Council tax - Great Britain" "UK-United Kingdom" "" "2007/01/01" "1993/04/01" "2007/01/01" "Local Government and Finance Act 1992. The council tax replaced the community charge from 1 April 1993." "England, Scotland and Wales have separate but similar council tax systems. The Scottish Executive is responsible for council tax in Scotland and the Welsh Assembly Government is responsible for council tax in Wales." "taxType-10" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=588/1167609600&taxType=Other+direct+tax" "1058" "Social security contribution - Employees' and other assimilated persons' SSC" "Employees' and other assimilated persons social security contributions" "Contribuţii individuale de asigurări sociale" "RO-Romania" "" "2007/01/01" "2001/04/01" "2007/01/01" "Law no 19/2000 on pensions' and other social insurance rights." "" "taxType-4" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=489/1167609600&taxType=SSC+employees" "1059" "Payroll tax" "Payroll tax" "Särskild löneskatt" "SE-Sweden" "" "2007/01/01" "1990/07/01" "2007/01/01" "Act on Payroll Tax on Certain Earned Incomes (1990:659), Act on Payroll Tax on Pension Costs (1991:687) and Ministerial Order (1991:704) on the Application of Payroll Tax to the State's Pension Costs.. This tax applies for 2007." " " "taxType-11" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=518/1167609600&taxType=Other+indirect+tax" "1060" "Personal income tax - National income tax" "National income tax" "Inkomstskatt" "SE-Sweden" "" "2007/01/01" "2000/01/01" "2007/01/01" "Income Tax Act (1999:1229).. This tax applies for 2007." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=520/1167609600&taxType=PIT" "1061" "Excise duty - Ethyl alcohol (EU harmonised)" "Tax on ethyl alcohol" "Skatt på etylalkohol" "SE-Sweden" "" "2007/01/01" "1995/01/01" "2007/01/01" "Alcohol Tax Act (SFS 1994:1564).. This tax applies for 2007." " " "taxType-7" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=510/1167609600&taxType=Alcoholic+beverages" "1062" "Municipal tax on advertising" "Municipal tax on advertising" "Imposta comunale sulla pubblicità e diritti sulle pubbliche affissioni - Imposta comunale sulla pubblicità" "IT-Italy" "" "2007/01/01" "1993/11/15" "2007/01/01" "Dlgs n° 507 of 15 November 1993." "All municipalities." "taxType-11" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=350/1167609600&taxType=Other+indirect+tax" "1063" "Corporate Income tax - Social contribution on income" "Social contribution on income" "Contribution sociale sur les bénéfices" "FR-France" "" "2007/01/01" "2000/01/01" "2007/01/01" "Article 235ter ZC of the General Tax Code (Code général des impôts)." "" "taxType-2" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=272/1167609600&taxType=CIT" "1064" "Personal income tax - Non-residents" "Income tax on non-residents" "Särskild inkomstskatt för utomlands bosatta" "SE-Sweden" "" "2007/01/01" "1992/01/01" "2007/01/01" "Income Tax on Non‑Residents Act (1991:586).. This tax applies for 2007." " " "taxType-3" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=521/1167609600&taxType=PIT"