"tax_name_generic" "tax_name_national" "state" "date_cease" "date_business_version" "date_inforce" "legal" "geo" "who_rate" "who_base" "who_relief" "beneficiaries" "tax_object" "url" "1" "Corporate income tax" "Körperschaftsteuer" "AT - Austria" "" "2019/01/01" "1989/01/01" "1988 Corporation Tax Law, BGBl. (federal gazette) No 401/1988, as last amended by BGBl. I No. 62/2018." "AT - Austria" "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/taxDetails.html?id=3/1546297200" "2" "Personal income tax - Assessed income" "Veranlagte Einkommensteuer" "AT - Austria" "" "2019/01/01" "1989/01/01" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988, as last amended by BGBl.  I No. 62/2018" "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=17/1546297200" "3" "VAT" "Umsatzsteuer - Mehrwertsteuer" "AT - Austria" "" "2019/01/01" "1995/01/01" "1994 Turnover Tax Law, BGBl. No 663/1994, as last amended by BGBl. I 2018/62." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=24/1546297200" "4" "Corporate income tax" "Impôts sur le revenu des sociétés / Vennootschapsbelasting" "BE - Belgium" "" "2019/01/01" "2002/12/24" "Income Tax Code, articles 179-219 bis.Law of 25.12.2017 (BOJ of 29.12.2017) regarding reform of corporate income tax. Programme law of 24.12.2002 (BOJ of 31.12.2002) regarding 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/" "BE - Belgium" "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/taxDetails.html?id=25/1546297200" "5" "VAT" "TVA grevant les produits / btw op producten" "BE - Belgium" "" "2019/01/01" "1971/01/01" "The Code of Value Added Tax (VAT Code) and the decrees taken for its implementation." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=48/1546297200" "6" "Corporate income tax" "Корпоративен данък" "BG - Bulgaria" "" "2019/01/01" "1989/01/13" "Corporate Income Tax Act, promulgated, State Gazette No. 105/22.12.2006, Effective from 01.01.2007, supplemented, SG No. 91/2.11.2018, effective 2.05.2019, amended and supplemented, SG No. 98/27.11.2018, effective 1.01.2019, supplemented, SG No. 102/11.12.2018, effective 1.01.2019, SG No. 103/13.12.2018, effective 1.01.2019, SG No. 105/18.12.2018, effective 1.01.2019.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "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/taxDetails.html?id=50/1546297200" "7" "VAT" "Данък върху добавената стойност (ДДС)" "BG - Bulgaria" "" "2019/01/01" "1994/04/01" "Value Added Tax Act, Promulgated, State Gazette No. 63/4.08.2006, effective 1.01.2007, last amended and supplemented, SG No. 98/27.11.2018, effective 1.01.2019.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=66/1546297200" "8" "Corporate income tax" "Daň z příjmů právnických osob" "CZ - Czech Republic" "" "2019/01/01" "1993/01/01" "Act No. 586/1992 Coll., Income Taxes Act, amendments since 2015 84/2015, 127/2015, 221/2015, 375/2015, 377/2015, 47/2016, 105/2016, 113/2016, 125/2016, 148/2016, 188/2016, 271/2016, 321/2016, 454/2016, 105/2016, 170/2017, 200/2017, 225/2017, 246/2017, 254/2017, 293/2017, 92/2018, 174/2018, 306/2018Coll." "CZ - Czech Republic" "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/taxDetails.html?id=87/1546297200" "9" "VAT" "Daň z přidané hodnoty" "CZ - Czech Republic" "" "2019/01/01" "1993/01/01" "Law No. 235/2004 Coll.; last amendments: No. 371/2017 Coll. with effect from 13 January 2018" "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=111/1546297200" "10" "Corporate income tax" "Körperschaftsteuer" "DE - Germany" "" "2019/01/01" "1920/04/15" "Corporate Income Tax Act as published on 15 October 2002 (Federal Law Gazette 2002 I p. 4144), last amended by Article 7 of the Act of 11 December 2018 (Federal Law Gazette 2018 I p. 2338), and the Corporate Tax Implementing Ordinance as published on 22 February 1996 (Federal Law Gazette 1996 I p. 365), last amended by Article 2 paragraph 11 of the Act of 1 April 2015 (Federal Law Gazette 2015 I p. 434)see (\"General comments\" field)" "DE - Germany" "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/taxDetails.html?id=115/1546297200" "11" "Personal income tax - Wage tax" "Lohnsteuer" "DE - Germany" "" "2019/01/01" "1920/03/29" "Wages tax is not a tax in its own right but rather a separate method of collecting income tax. Its legal base is 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 additional rules on the withholding of wages tax. Wages tax directives are also issued to clarify uncertainties and points calling for interpretation." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=123/1546297200" "12" "VAT - Import" "Einfuhrumsatzsteuer" "DE - Germany" "" "2019/01/01" "1968/01/01" "The legal basis for the imposition of value-added tax on imports comprises the VAT Act as published on 21 February 2005 (Federal Law Gazette 2005 I p. 386), last amended by Article 9 of the Act of 11 December 2018 (Federal Law Gazette 2018 I p. 2338)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=138/1546297200" "13" "VAT" "Umsatzsteuer" "DE - Germany" "" "2019/01/01" "1968/01/01" "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 Article 9 of the Act of 11 December 2018 (Federal Law Gazette 2018 I p. 2338)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=139/1546297200" "14" "Corporate income tax" "Selskabsskat" "DK - Denmark" "" "2019/01/01" "1960/06/11" "Statutory Notice No 1164 of 6th September 2016 (Selskabsskatteloven).https://www.retsinformation.dk/Forms/R0710.aspx?id=183480" "DK - Denmark" "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/taxDetails.html?id=146/1546297200" "15" "Corporate income tax" "Ettevõtte tulumaks" "EE - Estonia" "" "2019/01/01" "2000/01/01" "Income Tax Act, current law entered into force 01.01.2000 (State Gazette 1999, 101, 903). Last amended 12.12.2018 (State Gazette I, 28.12.2018, 44), entered into force 01.01.2019, partly from 01.01.2018 and 01.06.2019 and 01.01.2020." "EE - Estonia" "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/taxDetails.html?id=201/1546297200" "16" "VAT" "Käibemaks" "EE - Estonia" "" "2019/01/01" "2004/05/01" "Value Added Tax Act (Käibemaksuseadus)Passed 10 December 2003, entered into force 1 May 2004 (State Gazette I, 2003, 82, 554). Last amendment 14.11.2018 (State Gazette I, 29.11.2018, 2), entered into force on 01.01.2019, partly 01.02.2019." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=209/1546297200" "17" "Corporate income tax" "Φόρος εισοδήματος νομικών προσώπων" "EL - Greece" "" "2019/01/01" "2014/01/01" "Law 4172/2013, Law 4174/2013, Law 4223/2013, Law 4302/2014, Law 4303/2014, Law 4305/2014, Law 4254/2014, Law 4283/2014, Law 4307/2014, Law 4316/2014, Law 4321/2015, Law 4328/2015, Law 4334/2015, Law 4336/2015 and Law 4340/2015, Law 4378/2016, Law 4386/2016, Law 4387/2016, Law 4410/2016, Law 4430/2016, Law 4446/2016, Law 4465/2017, Law 4467/2017, Law 4472/2017, Law 4474/2017, Law 4483/2017, Law 4484/2017, Law 4485/2017 and Law 4512/2018, Law 4537/2018, Law 4549/2018, 4579/2018, 4587/2018." "EL - Greece" "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/taxDetails.html?id=211/1546297200" "18" "VAT" "Φόρος Προστιθέμενης Αξίας" "EL - Greece" "" "2019/01/01" "1987/01/01" "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, Law 4321/2015, Law 4330/2015, Law 4334/2015, 18/15, Law 4336/2015, Law 4339/2015, Law 4346/2015, Law 4351/2015, 4375/2016, Law 4378/2016, Law 4389/2016, Law 4410/2016 and Law 4446/2016, Law 4467/2017, Law 4472/2017, Law 4474/2017, Law 4484/2017,Law 4509/2017, Law 4512/2018, Law 4514/2018, Law 4549/2018, Legislative Act 29.06.2018 (Greek Government Gazette no 115 issue Α), Law 4576/2018-ratification of  Legislative Act 29.06.2018, Law 4583/2018, Law 4587/2018, Legislative Act 31.12.2018 (Greek Government Gazette no 221 issue Α)" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=225/1546297200" "19" "Corporate income tax - Corporation tax" "Impuesto sobre Sociedades" "ES - Spain" "" "2019/01/01" "1996/01/11" "Law 27/2014 of 27 November on the Corporate Income Tax (https://www.boe.es/boe/dias/2014/11/28/pdfs/BOE-A-2014-12328.pdf) and Royal Decree 634/2015 of 10 July, approving the regulation on Corporate Income Tax (https://www.boe.es/boe/dias/2015/07/11/pdfs/BOE-A-2015-7771.pdf)" "ES - Spain" "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/taxDetails.html?id=226/1546297200" "20" "VAT" "Impuesto sobre el Valor Añadido" "ES - Spain" "" "2019/01/01" "1986/01/01" "Law No 37 of 28 December 1992 on VAT (http://www.boe.es/buscar/pdf/1992/BOE-A-1992-28740-consolidado.pdf); Royal Decree No 1624 of 29 December 1992 (http://www.boe.es/buscar/pdf/1992/BOE-A-1992-28925-consolidado.pdf) approving the regulation on value-added tax and Royal Decree No 16 of 30 November 2012,  http://www.boe.es/diario_boe/txt.php?id=BOE-A-2012-14696, approving the regulation governing invoicing obligation" "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=240/1546297200" "21" "Corporate income tax" "Yhteisöjen tulovero/Samfunds inkomstskatt" "FI - Finland" "" "2019/01/01" "1968/06/24" "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)." "FI - Finland" "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; Income from agriculture" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=244/1546297200" "22" "Corporate income tax - Corporation tax" "Impôt sur les sociétés" "FR - France" "" "2019/01/01" "1948/01/01" "Articles 205 et seq. of the General Tax Code (Code général des impôts)." "FR - France" "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/taxDetails.html?id=274/1546297200" "23" "VAT" "Taxe sur la valeur ajoutée" "FR - France" "" "2019/01/01" "1954/01/01" "Articles 256 et seq. of the General Tax Code (Code général des impôts) and Council Directive 2006/112/EC of November 26th, 2006." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=299/1546297200" "24" "Corporate income tax" "Társasági adó" "HU - Hungary" "" "2019/01/01" "1997/01/01" "Act LXXXI of 1996 on Corporate Tax and Dividend Tax." "HU - Hungary" "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/taxDetails.html?id=301/1546297200" "25" "VAT" "Általános forgalmi adó" "HU - Hungary" "" "2019/01/01" "1988/01/01" "Act CXXVII of 2007 on value added tax." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=321/1546297200" "26" "VAT" "VAT" "IE - Ireland" "" "2019/01/01" "1972/11/01" "Value‑added Tax Consolidation Act 2010." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=332/1546297200" "27" "VAT" "Imposta sul valore aggiunto" "IT - Italy" "" "2019/01/01" "1973/01/01" "Directive 2006/112/CE of 2006/11/28; Presidential Decree no. 633 dated 26 October 1972." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=371/1546297200" "28" "Personal income tax" "Gyventojų pajamų mokestis" "LT - Lithuania" "" "2019/01/01" "1991/01/01" "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." "LT - Lithuania" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=380/1546297200" "29" "VAT" "Taxe sur la valeur ajoutée" "LU - Luxembourg" "" "2019/01/01" "1970/01/01" "Law of 12 February 1979 on value-added tax (Mémorial A 1979, p. 451) as subsequently amended; various Grand Ducal Regulations and administrative circulars." "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=404/1546297200" "30" "Corporate income tax" "Uzņēmumu ienākuma nodoklis" "LV - Latvia" "" "2019/01/01" "1991/01/01" "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 till December 31, 2017).\"Corporate Income Tax Law\" (in force from January 1, 2018)" "LV - Latvia" "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/taxDetails.html?id=405/1546297200" "31" "VAT" "Pievienotās vērtības nodoklis" "LV - Latvia" "" "2019/01/01" "1992/10/01" "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)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=418/1546297200" "32" "Corporate income tax" "Income Tax" "MT - Malta" "" "2019/01/01" "1948/01/01" "Income Tax Act (Cap 123) Income Tax Management Act (Cap 372) plus subsidiary legislation Malta Enterprise Act (Cap 463) plus subsidiary legislationBusiness Promotion Regulations (Subsidiary Legislation 325.06)" "MT - Malta" "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/taxDetails.html?id=420/1546297200" "33" "VAT" "Taxxa fuq il-Valur Miżjud" "MT - Malta" "" "2019/01/01" "1999/01/01" "Act XXIII of 1998 (Value Added Tax Act) as amended by subsequent acts and legal notices." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=434/1546297200" "34" "Corporate income tax" "Vennootschapsbelasting" "NL - Netherlands" "" "2019/01/01" "1969/01/01" "Corporation Tax Law 1969 (Stb. 445)." "NL - Netherlands" "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/taxDetails.html?id=436/1546297200" "35" "VAT" "Omzetbelasting - Belasting over de toegevoegde waarde)" "NL - Netherlands" "" "2019/01/01" "1969/01/01" "Law on Turnover Tax, 1968 (Stb. 329), as last amended by the Law of 23 December 2015 (Stb. 540)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=448/1546297200" "36" "Corporate income tax" "Imposto sobre o rendimento das pessoas colectivas - IRC" "PT - Portugal" "" "2019/01/01" "1989/01/01" "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; Regional Legislative Decree 2/99/A of 20 January; Law 2/2014 of 16 January; Law 42/2016 of 28 December." "PT - Portugal" "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/taxDetails.html?id=463/1546297200" "37" "VAT" "IVA - Imposto sobre o valor acrescentado" "PT - Portugal" "" "2019/01/01" "1986/01/01" "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 75-A/2014 of 30 September; Law 82-B/2014 of 31 December; Law 82-D/2014 of 31 December.; Law 7-A/2016 of 30 March; Law 42/2016 of 28 December; Law 71/2018 of 31 December" "PT - Portugal" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=470/1546297200" "38" "VAT" "Taxa pe valoarea adaugata" "RO - Romania" "" "2019/01/01" "1993/07/01" "The 7th Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=498/1546297200" "39" "Corporate income tax" "Inkomstskatt" "SE - Sweden" "" "2019/01/01" "2000/01/01" "Income Tax Act (1999:1229)." "SE - Sweden" "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/taxDetails.html?id=506/1546297200" "40" "VAT" "Mervärdesskatt" "SE - Sweden" "" "2019/01/01" "1994/07/01" "Value Added Tax Act (1994:200)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=531/1546297200" "41" "Corporate income tax" "Davek od dohodkov pravnih oseb (DDPO-2)" "SI - Slovenia" "" "2019/01/01" "2007/01/01" "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, 82/15, 68/16, 69/17, 79/18)." "SI - Slovenia" "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/taxDetails.html?id=532/1546297200" "42" "VAT" "Davek na dodano vrednost" "SI - Slovenia" "" "2019/01/01" "1999/07/01" "Value Added Tax Act - Zakon o davku na dodano vrednost - ZDDV." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=546/1546297200" "43" "Corporate income tax" "Daň z príjmov právnických osôb" "SK - Slovak Republic" "" "2019/01/01" "1993/01/01" "Act No. 595/2003, as last amended by Act No. 335/2017." "SK - Slovak Republic" "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/taxDetails.html?id=547/1546297200" "44" "VAT" "Daň z pridanej hodnoty" "SK - Slovak Republic" "" "2019/01/01" "1993/01/01" "Law No. 222/2004, as lastamended by Law No. 298/2016." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=560/1546297200" "45" "Climate change levy" "Climate change levy" "UK - United Kingdom" "" "2019/01/01" "2001/04/01" "Finance Act 2000." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=564/1546297200" "46" "Excise duty - Air passenger duty" "Air passenger duty" "UK - United Kingdom" "" "2019/01/01" "1994/11/01" "Finance Act 1994, as amended by subsequent finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=567/1546297200" "47" "VAT" "Arvonlisävero/Mervärdesskatt" "FI - Finland" "" "2019/01/01" "1994/06/01" "VAT Act of 30 December 1993 (1501/1993)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=624/1546297200" "48" "VAT" "Podatek od towarów i usług" "PL - Poland" "" "2019/01/01" "1993/07/05" "Act of 11 March 2004 on the goods and services tax (Journal of Laws of 2018, item 2174 with subsequent amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=688/1546297200" "49" "VAT" "Merværdiafgift (Moms)" "DK - Denmark" "" "2019/01/01" "1967/07/03" "Statutory Notice No 760 of 21 June 2016 (Momsloven).From 1962 to 1967 a similar type of VAT (omsen) was in place, only applied on retail trade.https://www.retsinformation.dk/Forms/R0710.aspx?id=180133" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=761/1546297200" "50" "VAT - Canary Islands" "Impuesto General Indirecto Canario" "ES - Spain" "" "2019/01/01" "1993/01/01" "Law Nº 20 of 7 June 1991 on CIGT (https://boe.es/buscar/act.php?id=BOE-A-1991-14463)" "ES - Spain" "Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=768/1546297200" "51" "VAT" "Pridėtinės vertės mokestis" "LT - Lithuania" "" "2019/01/01" "1994/05/01" "The Law on Value Added Tax of the Republic of Lithuania No. I-345 adopted by Parliament of RL 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" "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1501/1546297200" "52" "VAT" "Φόρος Προστιθέμενης Αξίας" "CY - Cyprus" "" "2019/01/01" "1992/07/01" "The Value Added Tax Laws of 2000 to 2011." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1561/1546297200" "53" "VAT" "Value added tax" "UK - United Kingdom" "" "2019/01/01" "1973/04/01" "Value Added Tax Act 1994, as amended by subsequent finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2101/1546297200" "54" "Corporate income tax" "Corporation tax" "UK - United Kingdom" "" "2019/01/01" "1965/04/01" "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. 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. From 5 July 2016, companies not based in the UK, and without a branch in the UK, can also be charged to corporation tax on profits from trading in or developing land in the UK." "UK - United Kingdom" "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/taxDetails.html?id=2121/1546297200" "55" "Social security contribution (Employers)" "National Insurance" "UK - United Kingdom" "" "2019/01/01" "" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3123/1546297200" "56" "Social security contribution (Employees)" "National Insurance" "UK - United Kingdom" "" "2019/01/01" "" "Social Security Contributions and Benefits Act 1992, as amended by subsequent acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3124/1546297200" "57" "Corporate income tax" "Porez na dobit" "HR - Croatia" "" "2019/01/01" "" "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, 143/14, 50/16, 115/16 and 106/18http://www.porezna-uprava.hr/hr_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro19" "HR - Croatia" "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/taxDetails.html?id=3141/1546297200" "58" "VAT" "Porez na dodanu vrijednost" "HR - Croatia" "" "2019/01/01" "1998/01/01" "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, 143/14, 115/16 and 106/18)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3202/1546297200" "59" "Social security contribution (Self-employed)" "National Insurance for self employed" "UK - United Kingdom" "" "2019/01/01" "" "Social Security Contributions and Benefits Act 1992 as amended" "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3947/1546297200" "60" "Excise duty - Alcoholic beverages (EU harmonised)" "Trošarine na alkohol i alkoholna pića" "HR - Croatia" "" "2019/01/01" "2013/07/01" "Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 106/2018)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4042/1546297200" "61" "Excise duty - Energy products (EU harmonised)" "Trošarina na energente i električnu energiju" "HR - Croatia" "" "2019/01/01" "2013/07/01" "Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 106/2018)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4043/1546297200" "62" "Excise duty - Tobacco products (EU harmonised)" "Trošarina na duhanske prerađevine" "HR - Croatia" "" "2019/01/01" "2013/07/01" "Excise Duty Act - Zakon o trošarinama – ZOT  (Official Gazette, No. 106/2018) and Ordinance on excise duties (Official Gazette No. 1/2019)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4044/1546297200" "63" "Excise duty - Alcoholic beverages (EU harmonised)" "Biersteuer, Alkoholsteuer, Schaumweinsteuer, Zwischenerzeugnissteuer und Weinverfahren" "AT - Austria" "" "2019/01/01" "1995/01/01" "Excise duty on beer, BGBl. No 701/1994, as last amended by BGBl. I No 163/2015Excise duty on ethyl alcohol, BGBl. No 703/1994, as last amended by BGBl. I No 163/2015Excise duty on sparkling wines, intermediate products and wine procedure BGBl. No 702/1994, as last amended by BGBl. I No 163/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4045/1546297200" "64" "Excise duty - Energy products (EU harmonised)" "Energieabgaben" "AT - Austria" "" "2019/01/01" "1995/01/01" "1995 Mineral Oil Tax Law, BGBl. No 630/1994, as last amended by BGBl. I No.163/2015. 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." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4046/1546297200" "65" "Excise duty - Tobacco products (EU harmonised)" "Tabaksteuer" "AT - Austria" "" "2019/01/01" "1995/01/01" "1995 Tobacco Excise Duty Law, BGBl. No 704/1994, as last amended by BGBl. I No 163/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4047/1546297200" "66" "Excise duty - Energy products (EU harmonised)" "Droits d´accise sur les produits énergétiques et l´électricité/Accijnzen op energieproducten en elektriciteit" "BE - Belgium" "" "2019/01/01" "2004/01/01" "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 by the programme law of 27 December 2004 (BOJ of 31 December 2004)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4049/1546297200" "67" "Excise duty - Tobacco products (EU harmonised)" "Droits d´accise sur les tabacs manufacturés/Accijnzen op tabaksfabricaten" "BE - Belgium" "" "2019/01/01" "2011/01/01" "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).Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco.  It was transposed into Belgian law by the law of 3 April 1997, relating to the fiscal regime of manufactured tobacco (BOJ of 16 May 1997).  Link to consolidated versions: http://www.ejustice.just.fgov.be/cgi_wet/wet.pl" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4050/1546297200" "68" "Excise duty - Alcoholic beverages (EU harmonised)" "Акцизи - Алкохол и алкохолни напитки" "BG - Bulgaria" "" "2019/01/01" "1994/04/01" "Excise Duties and Tax Warehouses ActPromulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended and supplemented, SG No. 62/27.07.2018, effective 28.01.2019, SG No. 98/27.11.2018, effective 1.01.2019, SG No. 103/13.12.2018, effective 20.05.2019.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4051/1546297200" "69" "Excise duty - Energy products (EU harmonised)" "Акцизи - енергийни продукти и електричество" "BG - Bulgaria" "" "2019/01/01" "1994/04/01" "Excise Duties and Tax Warehouses ActPromulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended and supplemented, SG No. 62/27.07.2018, effective 28.01.2019, SG No. 98/27.11.2018, effective 1.01.2019, SG No. 103/13.12.2018, effective 20.05.2019.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4052/1546297200" "70" "Excise duty - Tobacco products (EU harmonised)" "Акцизи - Тютюневи изделия" "BG - Bulgaria" "" "2019/01/01" "1994/04/01" "Excise Duties and Tax Warehouses ActPromulgated State Gazette No. 91/15.11.2005, effective 1.01.2006, amended and supplemented, SG No. 62/27.07.2018, effective 28.01.2019, SG No. 98/27.11.2018, effective 1.01.2019, SG No. 103/13.12.2018, effective 20.05.2019http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4053/1546297200" "71" "Excise duty - Alcoholic beverages (EU harmonised)" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY - Cyprus" "" "2019/01/01" "2004/05/01" "The Excise Duties Law No. 91(I)/2004." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4054/1546297200" "72" "Excise duty - Energy products (EU harmonised)" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY - Cyprus" "" "2019/01/01" "2004/05/01" "The Excise Duties Law No. 91(I)/2004." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4055/1546297200" "73" "Excise duty - Tobacco products (EU harmonised)" "ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ" "CY - Cyprus" "" "2019/01/01" "2004/05/01" "The Excise Duties Law No. 91(I)/2004." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4056/1546297200" "74" "Excise duty - Alcoholic beverages (EU harmonised)" "Spotřební daň z lihu, spotřební daň z piva, spotřební daň z vína a meziproduktů" "CZ - Czech Republic" "" "2019/01/01" "1993/01/01" "Act No 353/2003 Coll., on Excise Duties, as amended" "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4057/1546297200" "75" "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" "" "2019/01/01" "1993/01/01" "Act No 353/2003 Coll., on Excise Duties, as amended (excise duty on mineral oils)Act No 261/2007 Coll., Tax on electricity, Tax on natural gas and other gases, Tax on solid fuels, as amended" "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4058/1546297200" "76" "Excise duty - Tobacco products (EU harmonised)" "Spotřební daň z tabákových výrobků" "CZ - Czech Republic" "" "2019/01/01" "1993/01/01" "Act No 353/2003 Coll., on Excise Duties, as amended" "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4059/1546297200" "77" "Excise duty - Alcoholic beverages (EU harmonised)" "a) Biersteuer b) Schaumweinsteuer c) Zwischenerzeugnissteuer d) Alkoholsteuer" "DE - Germany" "" "2019/01/01" "" "a) Beer Duty Act of 15 July 2009 (Federal Law Gazette I, page 1908), last amended by Article 1 of the Act of 16 June 2011 (Federal Law Gazette I, page 1090)b) Sparkling Wine and Intermediate Product Duty Act of 15 July 2009 (Federal Law Gazette I, page 1896), last amended by Article 86of the Act of 27 August 2017 (Federal Law Gazette I, page 3299)c) Intermediate products see b)d) Alcohol Duty Act of 21 June 2013 (Federal Law Gazette I, pages 1650, 1651), last amended by Article 8 of the Act of 27 August 2017 (Federal Law Gazette I, page 3299)" "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4061/1546297200" "78" "Excise duty - Energy products (EU harmonised)" "a) Energiesteuer b) Stromsteuer" "DE - Germany" "" "2019/01/01" "2006/08/01" "a) Energy Duty Act (Energiesteuergesetz - EnergieStG) of 15 July 2006 (Federal Law Gazette I p. 1534; 2008 I p. 660, 1007), last amended by Article 1 of the Act of 26 June 2018 (Federal Law Gazette I p. 888), and the Energy Duty Implementation Ordinance (Energiesteuerverordnung - EnergieStV) of 31 July 2006 (Federal Law Gazette I p. 1753), last amended by Article 2 of the Ordinance of 26 June 2018 (Federal Law Gazette I p. 888). The Energy Duty Act entered into force on 1 August 2006.b) Electricity Duty Act (Stromsteuergesetz - StromStG) of 24 March 1999 (Federal Law Gazette I p. 378; 2000 I p. 147), last amended by Article 4 of the Act of 27 August 2017 (Federal Law Gazette I p. 3299; 2018 I p. 126), and the Electricity Duty Implementation Ordinance (Stromsteuerverordnung - StromStV) of 31 May 2000 (Federal Law Gazette I p. 794), last amended by Article 4 of the Ordinance of 2 January 2018 (Federal Law Gazette I p. 84). The Electricity Duty Act entered into force on 1 April 1999." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4063/1546297200" "79" "Excise duty - Tobacco products (EU harmonised)" "Tabaksteuer" "DE - Germany" "" "2019/01/01" "" "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 5 of the Act of 27 August 2017  (Federal Law Gazette I, p. 3299)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4064/1546297200" "80" "Excise duty - Alcoholic beverages (EU harmonised)" "Afgift af øl, vin og frugtvin, Afgift af spiritus" "DK - Denmark" "" "2019/01/01" "1992/12/19" "Statutory Notice No. 289 af 23 March 2017 (Øl- og vinafgiftsloven)http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/oel-og-vinafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=186832Statutory Notice No. 82 of 21 January 2016 (Spiritusafgiftsloven).http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/spiritusafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=175460" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4065/1546297200" "81" "Excise duty - Energy products (EU harmonised)" "Energiafgift af mineralolieprodukter m.v., Afgift af naturgas og bygas, Afgift af stenkul,brunkul og koks mv., Afgift af elektricitet, CO2-afgift" "DK - Denmark" "" "2019/01/01" "" "Law on energy tax on mineral oil etc. cf. Statutory Notice No 1118 of 26 September 2014 (Cf. Mineralolieafgiftsloven) and later amendments.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/mineralolieafgiftslovenLaw on excise duty on natural gas and town gas, cf. Statutory Notice No 312 of 1 April 2011 (Cf. Gasafgiftsloven) and later amendments.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/gasafgiftslovenLaw on tax on coal, lignite and coke, etc., cf. Statutory Notice No 1080 of 3 September 2015 (Cf. Kulafgiftsloven) and later amendments.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/kulafgiftslovenLaw on tax on electricity, cf. Statutory Notice No 308 of 24 March 2017 (Cf. Elafgiftsloven) and later amendments.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/elafgiftslovenLaw on tax on carbon dioxide in certain energy product, cf. Statutory Notice No 321 of 4 April 2011 (Cf. CO2-afgiftsloven) and later amendments.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/co2-afgiftsloven" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4066/1548319364" "82" "Excise duty - Tobacco products (EU harmonised)" "Tobaksafgift" "DK - Denmark" "" "2019/01/01" "1992/12/19" "Statutory Notice No 19 of 8 January 2018 (Tobaksafgiftsloven)http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/tobaksafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=188186" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4067/1546297200" "83" "Excise duty - Alcoholic beverages (EU harmonised)" "Alkoholiaktsiis" "EE - Estonia" "" "2019/01/01" "2003/04/01" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 06.06.2018 (State Gazette I, 27.06.2018,2), entered into force 01.01.2019, partly 01.07.2018." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4068/1546297200" "84" "Excise duty - Energy products (EU harmonised)" "Kütuseaktsiis, Elektriaktsiis" "EE - Estonia" "" "2019/01/01" "2003/04/01" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 06.06.2018 (State Gazette I, 27.06.2018,2), entered into force 01.01.2019, partly 01.07.2018." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4069/1546297200" "85" "Excise duty - Tobacco products (EU harmonised)" "Tubakaaktsiis" "EE - Estonia" "" "2019/01/01" "2003/04/01" "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 06.06.2018 (State Gazette I, 27.06.2018,2), entered into force 01.01.2019, partly 01.07.2018." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4070/1546297200" "86" "Excise duty - Alcoholic beverages (EU harmonised)" "Ειδικός Φόρος κατανάλωσης στην αιθυλική αλκοόλη και στα αλκοολούχα ποτά" "EL - Greece" "" "2019/01/01" "1993/01/01" "Articles 79-93 of Law No 2960/2001 (Government Gazette 265/A/22.11.2001), as modified." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4073/1546297200" "87" "Excise duty - Energy products (EU harmonised)" "Ειδικός φόρος κατανάλωσης ενεργειακών προϊόντων και ηλεκτρικής ενέργειας" "EL - Greece" "" "2019/01/01" "1993/01/01" "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, Law 4261/2014, art. 184, par. 6 , Law 4336/2015, Part B, art. 2, par. D', subpar. D.5, Law 4389/2016, art.60, par.3 & art.61." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4074/1546297200" "88" "Excise duty - Tobacco products (EU harmonised)" "Ειδικός φόρος κατανάλωσης καπνοβιομηχανικών προϊόντων" "EL - Greece" "" "2019/01/01" "1993/01/01" "Articles 96 and 97 of Law No 2960/2001 National Customs Code, as modified." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4075/1546297200" "89" "Excise duty - Alcoholic beverages (EU harmonised)" "Alkoholi- ja alkoholijuomavero/Accis på alkohol och alkoholdrycker" "FI - Finland" "" "2019/01/01" "1995/01/01" "Act on Excise Duty on Alcohol and Alcoholic Beverages of 29 December 1994 (1471/1994)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4076/1546297200" "90" "Excise duty - Energy products (EU harmonized)" "Nestemäisten polttoaineiden valmistevero/Accis på flytande bränslen Sähkön ja eräiden polttoaineiden valmistevero/Accis på elström och vissa bränslen" "FI - Finland" "" "2019/01/01" "1995/01/01" "Act on Excise Duty on Liquid Fuels (1472/1994).Act on Excise Duty on Electricity and Certain Fuels (1260/1996).Act on Tax Refund on Certain Energy Products used in Agriculture (603/2006)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4077/1546297200" "91" "Excise duty - Tobacco products (EU harmonised)" "Tupakkavero/Tobaksaccis" "FI - Finland" "" "2019/01/01" "1995/01/01" "The Act on Excise Duty on Manufactured Tobacco of 29 December 1994 (1470/1994)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4078/1546297200" "92" "Excise duty - Alcoholic beverages (EU harmonised and other duties)" "Droits et taxes sur les alcools" "FR - France" "" "2019/01/01" "1993/01/01" "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 L 245-7 to L 245-12 of the Social Security Code (Code de la sécurité sociale)." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4079/1546297200" "93" "Excise duty - Energy products (EU harmonised)" "Taxe intérieure de consommation sur les produits énergétiques" "FR - France" "" "2019/01/01" "" "Article 265‑1 of the Customs and Excise Code (Code des douanes)." "FR - France" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4080/1546297200" "94" "Excise duty - Tobacco products (EU harmonised)" "Droit de consommation sur les tabacs" "FR - France" "" "2019/01/01" "1993/01/01" "Article 575A of the General Tax Code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Local authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4081/1546297200" "95" "Excise duty - Alcoholic beverages (EU harmonised)" "Impuesto sobre la Cerveza, Impuesto sobre el Alcohol y Bebidas Derivadas, Impuesto sobre Productos Intermedios, Impuesto sobre el Vino y las Bebidas Fermentadas" "ES - Spain" "" "2019/01/01" "1993/01/01" "Law No 38 of 28 December 1992 on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1992-28741).Royal Decree No 1165/1995 of 7 July 1995 approving the regulation on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1995-18266)." "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4082/1546297200" "96" "Excise duty - Energy products (EU harmonised)" "Impuesto sobre Hidrocarburos, Impuesto Especial sobre la Electricidad, Impuesto Especial sobre el Carbón" "ES - Spain" "" "2019/01/01" "1993/01/01" "Law No 38 of 28 December 1992 on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1992-28741).Royal Decree No 1165/1995 of 7 July 1995 approving the regulation on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1995-18266). Warning: Tax on Electricity is in force since 1998/01/01Tax on Coal is in force since 2005/11/20Tax on Hydrocarbons: as stated above this excise duty is in force since 1993/01/01." "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4083/1546297200" "97" "Excise duty - Tobacco products (EU harmonised)" "Impuesto sobre las labores del tabaco" "ES - Spain" "" "2019/01/01" "1993/01/01" "Law No 38 of 28 December 1992 on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1992-28741).Royal Decree No 1165/1995 of 7 July 1995 approving the regulation on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1995-18266)." "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4084/1546297200" "98" "Excise duty - Alcoholic beverages (EU harmonised)" "Egyéb termékek jövedéki adója" "HU - Hungary" "" "2019/01/01" "1998/01/01" "Act 68 of 2016 on excise taxes " "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4085/1546297200" "99" "Excise duty - Energy products (EU harmonised)" "Üzemanyagok jövedéki adója" "HU - Hungary" "" "2019/01/01" "1998/01/01" "Act LXVIII of 2016 on Excise Tax" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4087/1546297200" "100" "Excise duty - Tobacco products (EU harmonised)" "Dohánygyártmány jövedéki adója" "HU - Hungary" "" "2019/01/01" "1998/01/01" "Act 68 of 2016 on Excise Tax" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4088/1546297200" "101" "Excise duty - Alcoholic beverages (EU harmonised)" "Excise duty - Alcoholic beverages" "IE - Ireland" "" "2019/01/01" "2004/07/01" "Section 75 Finance Act 2003." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4091/1546297200" "102" "Excise duty - Tobacco products (EU harmonised)" "Excise duty on tobacco products" "IE - Ireland" "" "2019/01/01" "1977/01/01" "Finance Act 2001 (No. 7 of 2001), as amended, and Finance Act 2005 (No. 5 of 2005), as amended." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4094/1546297200" "103" "Excise duty - Alcoholic beverages (EU harmonised)" "Accisa sull'alcole e le bevande alcoliche" "IT - Italy" "" "2019/01/01" "1993/01/01" "Dlgs. n. 504 of 26 October 1995 (Consolidated excise law)" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4095/1546297200" "104" "Excise duty - Alcoholic beverages (EU harmonised)" "Akcīzes nodoklis alkoholiskajiem dzērieniem un alum" "LV - Latvia" "" "2019/01/01" "1991/01/01" "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 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)." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4098/1546297200" "105" "Excise duty - Energy products (EU harmonised)" "Akcīzes nodoklis naftas produktiem, akcīzes nodoklis dabasgāzei, elektroenerģijas nodoklis, dabas resursu nodoklis par akmeņoglēm un koksu" "LV - Latvia" "" "2019/01/01" "1991/01/01" "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 Duties\" (in force since May 1, 2004)Electricity tax law (in force from January 1, 1997)Natural Resource Tax Law (in force from January 1, 2006)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4099/1546297200" "106" "Excise duty - Tobacco products (EU harmonised)" "Akcīzes nodoklis tabakas izstrādājumiem" "LV - Latvia" "" "2019/01/01" "1991/01/01" "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 Tobacco Products\" (in force from January 1, 1999 till April 30, 2004)Law \"On Excise Duties\" (in force since May 1, 2004)." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4100/1546297200" "107" "Excise duty - Alcoholic beverages (EU harmonised)" "Akcizai už etilo alkoholį ir alkoholinius gėrimus" "LT - Lithuania" "" "2019/01/01" "1994/05/01" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4101/1546297200" "108" "Excise duty - Alcoholic beverages (EU harmonised)" "Accises sur les alcools et les boissons alcoolisées et taxe de consommation sur les alcools" "LU - Luxembourg" "" "2019/01/01" "1925/07/27" "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. Grand-Ducal Regulation of 28 December 2005 on prepared alcoholic beverages. (Règlement grand-ducal du 28 décembre 2005 relatif aux boissons alcooliques confectionnées)Time limits for payments: Ministerial Regulation of 8 November 2012 on the time limits for payments of excise duties (Règlement ministériel du 8 novembre 2012 portant publication de l'arrêté ministériel belge du 24 septembre 2012 modifiant l'arrêté ministériel du 29 décembre 1992 accordant des délais pour le paiement de l'accise.).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 )Modified law fixing the excise duty rates on energy products, electricity, manufactured tobacco, alcohol and alcoholic beverages. (Loi du 17 décembre 2010 fixant les droits d’accise et les taxes assimilées sur les produits énergétiques, l’électricité, les produits de tabacs manufacturés, l’alcool et les boissons alcooliques;modifié par la suite.)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4102/1546297200" "109" "Excise duty - Energy products (EU harmonised)" "Droit d'accise sur les produits énergétiques et l'électricité" "LU - Luxembourg" "" "2019/01/01" "1963/11/20" "Ministerial Regulation of 18 March 2010 on the publication of the Belgian law of 22 December 2009 on the general excise system transposing Council Directive 2008/118 / EC of 16 December 2008 and repealing Directive 92/12 / EEC on the subject. (Règlement ministériel du 18 mars 2010 portant publication de la loi belge du 22 décembre 2009 relative au régime général d'accise transposant la Directive 2008/118/CE du Conseil du 16 décembre 2008 et abrogeant la Directive 92/12/CEE en la matière.)Ministerial Regulation of 29 March 2005 on the publication of the Belgian program law of 27 December 2004. (Règlement ministériel du 29 mars 2005 portant publication de la loi-programme belge du 27 décembre 2004.)Time limits for payments: Ministerial Regulation of 8 November 2012 on the time limits for payments of excise duties (Règlement ministériel du 8 novembre 2012 portant publication de l'arrêté ministériel belge du 24 septembre 2012 modifiant l'arrêté ministériel du 29 décembre 1992 accordant des délais pour le paiement de l'accise.).Rates:Modified law fixing the excise duty rates on energy products, electricity, manufactured tobacco, alcohol and alcoholic beverages. (Loi du 17 décembre 2010 fixant les droits d’accise et les taxes assimilées sur les produits énergétiques, l’électricité, les produits de tabacs manufacturés, l’alcool et les boissons alcooliques;modifié par la suite.)Grand-Ducal Regulation of 21 July 2012 fixing the rates applicable to autonomous excise duties on energy products (Règlement grand-ducal du 21 juillet 2012 fixant les taux applicables en matière de droits d’accises autonomes sur les produits énergétiques)Modified law of 1 August 2007 on the organization of the natural gas market.Modified law of 1 August 2007 on the organization of the electricity market." "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4103/1546297200" "110" "Excise duty - Tobacco products (EU harmonised)" "Accises sur les tabacs manufacturés" "LU - Luxembourg" "" "2019/01/01" "1947/12/31" "Ministerial Regulation of 18 March 2010 issuing the Belgian law of 22 December 2009 on the general excise system transposing Council Directive 2008/118 / EC of 16 December 2008 and repealing Directive 92/12 / EEC on the subject. (Règlement ministériel du 18 mars 2010 portant publication de la loi belge du 22 décembre 2009 relative au régime général d'accise transposant la Directive 2008/118/CE du Conseil du 16 décembre 2008 et abrogeant la Directive 92/12/CEE en la matière.)Ministerial regulation of 25 July 1997 on the publication of the Belgian law of 3 April 1997 on the general tobacco regime. (Règlement ministériel du 25 juillet 1997 portant publication de la loi belge du 3 avril 1997 relative au régime général du tabac.)Amended Law of 17 September 2010 fixing excise and related taxes on energy products, electricity, manufactured tobacco products, acohol and alcoholic beverages, and in particular Article 8 thereof. (Loi modifiée du 17 septembre 2010 fixant les droits d'accise et les taxes assimilées sur les produits énergétiques, l'électricité, les produits de tabac manufacturé, l'acohol et les boissons alcooliques, et notamment son article 8.)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4104/1546297200" "111" "Excise duty - Alcoholic beverages (EU harmonised)" "Alkoholskatt" "SE - Sweden" "" "2019/01/01" "1995/01/01" "Alcohol Tax Act (SFS 1994:1564)" "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4107/1546297200" "112" "Excise duty - Energy products (EU harmonised)" "Energiskatt och koldioxidskatt" "SE - Sweden" "" "2019/01/01" "" "Energy Taxation Act (lagen [1994:1776] om skatt på energi). In this section information is given about the energy tax on electricity and the energy tax and carbon dioxide tax on energy products covered by Directive 2003/96/EC. Please note that Sweden applies a carbon dioxide tax on these energy products and that the energy tax as well as the carbon dioxide tax are covered by Directive 2003/96/EC and the total amount of those taxes are used to fulfil the EU minimum tax levels." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4109/1546297200" "113" "Excise duty - Tobacco products (EU harmonised)" "Tobaksskatt" "SE - Sweden" "" "2019/01/01" "1995/01/01" "Tobacco Tax Act (SFS 1994:1563)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4110/1546297200" "114" "Excise duty - Energy products (EU harmoinsed)" "Akcizai už energetinius produktus" "LT - Lithuania" "" "2019/01/01" "1994/05/01" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4129/1546297200" "115" "Excise duty - Tobacco products (EU harmonized)" "Akcizai už tabako produktus" "LT - Lithuania" "" "2019/01/01" "1994/05/01" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4130/1546297200" "116" "Excise duty - Alcoholic beverages (EU harmonised)" "Dazju tas-Sisa (fuq ix-Xorb Alkaholiku)" "MT - Malta" "" "2019/01/01" "1995/01/01" "Excise Duty Act - Chapter 382 (Second Schedule)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4131/1546297200" "117" "Excise duty - Energy products (EU harmonised)" "Dazju tas-Sisa (fuq l-Energija)" "MT - Malta" "" "2019/01/01" "1995/01/01" "Bunkering (Fuels) Tax Act - Chapter 381Excise Duty Act - Chapter 382 (Fourth Schedule)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4133/1546297200" "118" "Excise duty - Tobacco products (EU harmonised)" "Dazju tas-Sisa (Tabakk Manifatturat)" "MT - Malta" "" "2019/01/01" "1995/01/01" "Excise Duty Act - Chapter 382 (Third Schedule)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4134/1546297200" "119" "Excise duty - Alcoholic beverages ( EU harmonised)" "Accijns op alcohol en alcoholhoudende dranken" "NL - Netherlands" "" "2019/01/01" "1991/10/31" "Law on Excise Duty of 31 October 1991 (Stb. 561)" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4135/1546297200" "120" "Excise duty - Energy products (EU harmonised)" "Accijns op minerale oliën, Energiebelasting, Kolenbelasting" "NL - Netherlands" "" "2019/01/01" "1991/10/31" "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) Law on surcharge for sustainable energy (Wet opslag duurzame energie) (Stb. 2012, 673)" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4136/1546297200" "121" "Excise duty - Tobacco products (EU harmonized)" "Tabaksaccijns" "NL - Netherlands" "" "2019/01/01" "1991/10/31" "Law on Excise Duty of 31 October 1991 (Stb. 561)" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4137/1546297200" "122" "Excise duty - Alcoholic beverages (EU harmonised)" "Podatek akcyzowy" "PL - Poland" "" "2019/01/01" "1993/07/05" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2018, item 1114 with amendments) (in force since 2009/03/01)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4138/1546297200" "123" "Excise duty - Energy products (EU harmonised)" "Podatek akcyzowy" "PL - Poland" "" "2019/01/01" "1993/07/05" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2018, item 1114 with amendments) (in force since 2009/03/01)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4139/1546297200" "124" "Excise duty - Tobacco products (EU harmonised)" "Podatek akcyzowy" "PL - Poland" "" "2019/01/01" "1993/07/05" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2018, item 1114 with amendments) (in force since 2009/03/01)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4140/1546297200" "125" "Excise duty - Alcoholic beverages (EU harmonised)" "Accize pentru alcool etilic şi băuturi alcoolice" "RO - Romania" "" "2019/01/01" "1993/07/01" "The 8th Title of the Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4144/1546297200" "126" "Excise duty - Energy products (EU harmonised)" "Accize pentru produse energetice şi energie electrică" "RO - Romania" "" "2019/01/01" "1993/07/01" "The 8th Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4145/1546297200" "127" "Excise duty - Tobacco products (EU harmonised)" "Accize pentru tutun prelucrat" "RO - Romania" "" "2019/01/01" "1993/07/01" "The 8th Title of the Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4146/1546297200" "128" "Excise duty - Alcoholic beverages (EU harmonised)" "Spotrebná daň z piva, Spotrebná daň z vína a medziproduktu, Spotrebná daň z liehu" "SK - Slovak Republic" "" "2019/01/01" "1993/01/01" "The Act No. 530/2011 on alcoholic beverages, as last amended by the Laws No. 130/2015, 240/2015, 360/2015, 91/2016, 296/2016, 177/2018, 290/2018, 352/2018, has replaced the previously existing legislation on respective alcoholic beverages.The Act No. 530/2011 on alcoholic beverages, as last amended by the Laws No. 130/2015, 240/2015, 360/2015, 91/2016, 296/2016, 177/2018, 290/2018, 352/2018, has replaced the previously existing legislation on respective alcoholic beverages, namely the following: Act No. 107/2004 as last amended by the Act No. 475/2009 governing the administration of excise duty on beer, Act No. 104/2004, as last amended by the Act No. 472/2009 governing the administration of excise duty on wine, and Act No. 105/2004, as last amended by the Act No. 474/2009 governing the excise duty on spirits." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4147/1546297200" "129" "Excise duty - Energy products (EU harmonised)" "Spotrebná daň z minerálneho oleja,Spotrebná daň zo zemného plynu,Spotrebná daň z uhlia,Spotrebná daň z elektriny" "SK - Slovak Republic" "" "2019/01/01" "1993/01/01" "Excise duty on mineral oil - Act No. 98/2004, as last amended by Act No. 352/2018,Excise duty on natural gas - Act No. 609/2007, as last amended by Act No. 360/2015,Excise duty on coal - Act No. 609/2007, as last amended by Act No. 360/2015,Excise duty on electricity - Act No. 609/2007, as last amended by Act No. 360/2015." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4148/1546297200" "130" "Excise duty - Tobacco products (EU harmonized)" "Spotrebná daň z tabakových výrobkov" "SK - Slovak Republic" "" "2019/01/01" "1993/01/01" "Law No. 106/2004 as last amended by the Law No. 54/2015, 130/2015, 241/2015, 360/2015, 296/2016, 269/2017." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4149/1546297200" "131" "Excise duty - Alcoholic beverages (EU harmonised)" "Trošarina na alkohol in alkoholne pijače" "SI - Slovenia" "" "2019/01/01" "1998/12/11" "Excise Duty Act - Zakon o trošarinah - ZTro-1 (Official Gazette of the Republic of Slovenia, No. 47/16)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4150/1546297200" "132" "Excise duty - Energy products (EU harmonised)" "Trošarina na energente in električno energijo" "SI - Slovenia" "" "2019/01/01" "1998/12/11" "Excise Duty Act - Zakon o trošarinah - ZTro-1 (Official Gazette of the Republic of Slovenia, No. 47/16), Decree determining the amount of excise duty on energy products(last change published in Official Gazette of the Republic of Slovenia, No. 7/16); Decree determining the amount of excise duty on energy products (Official Gazette of the Republic of Slovenia, No. 34/18)" "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4151/1546297200" "133" "Excise duty - Tobacco products (EU harmonised)" "Trošarina na tobačne izdelke" "SI - Slovenia" "" "2019/01/01" "1998/12/11" "Excise Duty Act - Zakon o trošarinah - ZTro-1 (Official Gazette of the Republic of Slovenia, No. 47/16), Uredba o določitvi zneska trošarine za tobačne izdelke (Official Gazette of the Republic of Slovenia, No. 1/17)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4152/1546297200" "134" "Excise duty - Alcoholic beverages (EU harmonised)" "Beer, Wine, Cider and Perry, Alcohol" "UK - United Kingdom" "" "2019/01/01" "1979/01/01" "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 - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4153/1546297200" "135" "Excise duty - Energy products (EU harmonized)" "Excise duty - Hydrocarbon oil" "UK - United Kingdom" "" "2019/01/01" "1979/01/01" "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 - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4154/1546297200" "136" "Excise duty - Tobacco products (EU harmonised)" "Excise duty - Tobacco" "UK - United Kingdom" "" "2019/01/01" "1979/01/01" "Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4155/1546297200" "137" "Excise duty - Alcoholic beverages (EU harmonised)" "Droits d'accise sur l'alcool et les boissons alcoolisées / Accijnzen op alcohol en alcoholhoudende dranken" "BE - Belgium" "" "2019/01/01" "1993/01/01" "Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages and Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages.  These were transposed into Belgian law by the law of 7 January 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of 4 February 1998).link to consolidated version: http://www.ejustice.just.fgov.be/cgi_wet/wet.pl" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4205/1546297200" "138" "Excise duty - Energy products (EU harmonised)" "Mineral oil tax" "IE - Ireland" "" "2018/07/01" "2001/10/01" "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)." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4093/1527066322" "139" "Excise duty - Energy products (EU harmonised)" "Accise sui prodotti energetici e l'energia elettrica" "IT - Italy" "" "2018/07/01" "1993/01/01" "Decreto legislativo n. 504 of 26 October 1995 (Consolidated excise law)" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4096/1527066697" "140" "Excise duty - Tobacco products (EU harmonised)" "Accisa sui tabacchi lavorati" "IT - Italy" "" "2018/07/01" "1965/05/13" "Dlgs n° 504 of 26 October 1995, as amended;" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4097/1527066743" "141" "Excise duty - Alcoholic beverages (EU harmonised)" "Imposto sobre o álcool e as bebidas alcoólicas - IABA" "PT - Portugal" "" "2018/07/01" "2000/01/01" "Decree-Law 73/2010 of 21 June (Excise Duty Code)" "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4141/1527076835" "142" "Excise duty - Energy products (EU harmonised)" "Imposto sobre os produtos petrolíferos e energéticos - ISP" "PT - Portugal" "" "2018/07/01" "2001/01/01" "Decree-Law 73/2010 of 21 June (Excise Duty Code)." "PT - Portugal" "Central authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4142/1527076871" "143" "Excise duty - Tobacco products (EU harmonised)" "Imposto sobre o tabaco - IT" "PT - Portugal" "" "2018/07/01" "2001/01/01" "Decree-Law 73/2010 of 21 June (Excise Duty Code)." "PT - Portugal" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4143/1527076922" "144" "Contribution to the chamber of commerce" "Kammerumlage (KU)" "AT - Austria" "" "2018/01/01" "1999/01/01" "Chamber of Commerce Law, BGBl. (federal gazette) No 103/1998, last amended by BGBl. I No 73/2017." "AT - Austria" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1/1514764800" "145" "Employer´s contribution to Family burden equalization fund" "Dienstgeberbeitrag" "AT - Austria" "" "2018/01/01" "1967/01/01" "Equalisation of Family Burden Law, BGBl. (federal gazette) No 376/1967, as last amended by BGBl. No 40/2017." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4/1514764800" "146" "Insurance tax" "Versicherungssteuer" "AT - Austria" "" "2018/01/01" "1953/01/01" "Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=11/1514764800" "147" "Motor vehicles tax - Tax 2" "Motorbezogene Versicherungssteuer" "AT - Austria" "" "2018/01/01" "1993/05/01" "Insurance Tax Law, BGBl. (federal legal gazette) No 133/1953, as last amended by BGBl. I No 34/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=15/1514764800" "148" "Motor vehicles tax - Duty on vehicles based on standard fuel consumption" "Normverbrauchsabgabe" "AT - Austria" "" "2018/01/01" "1992/01/01" "Standard Consumption Levy Law, BGBl. No 695/1991, as last amended by BGBl. I No 118/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=16/1514764800" "149" "Personal income tax - Wage tax" "Lohnsteuer" "AT - Austria" "" "2018/01/01" "1989/01/01" "1988 Income Tax Law, BGBl. (federal law gazette) No 400/1988, as last amended by  BGBl. I Nr. 142/2017" "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=19/1514764800" "150" "Tax on real estate - Real estate transfer tax" "Grunderwerbsteuer" "AT - Austria" "" "2018/01/01" "1987/07/01" "Real Estate Transfer Tax Law, BGBl. (federal legal gazette) No 309/1987, as last amended by BGBl. I No 163/2015." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=22/1514764800" "151" "Tax on real estate" "Grundsteuer" "AT - Austria" "" "2018/01/01" "1955/01/01" "Real Estate Tax Law, BGBl. No 149/1955, as last amended by BGBl.I No 34/2010." "AT - Austria" "Local authority" "Central authority" "Central authority; Regional authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=23/1514764800" "152" "Excise duty - Coffee" "Droits d' accise sur le café / Accijnzen op koffie" "BE - Belgium" "" "2018/01/01" "1993/01/01" "Law of 21 December 2009 concerning the excise duty system as regards non-alcoholic beverages and coffee (BOJ of 15 January 2010)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=27/1514764800" "153" "Excise duty - Non-alcoholic beverages" "Droits d' accise sur les boissons non alcoolisées/Accijnzen op alcoholvrije dranken" "BE - Belgium" "" "2018/01/01" "1993/01/01" "Law of 21 December 2009 concerning the excise duty system as regards 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»." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=32/1514764800" "154" "Income tax on legal persons" "Impôt des personnes morales / Rechtspersonenbelasting" "BE - Belgium" "" "2018/01/01" "1962/11/20" "Income Tax Code, articles 220 to 226." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=35/1514764800" "155" "Miscellaneous duties and taxes" "Droits et taxes divers / Diverse rechten en taksen" "BE - Belgium" "" "2018/01/01" "2007/01/01" "These duties and taxes are regulated by the Code of miscellaneous duties and taxes (CMDT) and by the decrees issued for its implementation." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=36/1514764800" "156" "Motor vehicles tax - Tax on the entry into traffic service" "Taxe de mise en circulation / Belasting op de inverkeerstelling" "BE - Belgium" "" "2018/01/01" "1992/06/01" "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." "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=38/1514764800" "157" "Motor vehicles tax - Tax on traffic circulation" "Taxe de circulation / Verkeersbelasting" "BE - Belgium" "" "2018/01/01" "1973/01/01" "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." "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=39/1514764800" "158" "Social security contribution - Special contribution (Employees)" "Cotisation spéciale de sécurité sociale / Bijzondere bijdrage voor de sociale zekerheid" "BE - Belgium" "" "2018/01/01" "1994/03/30" "Programme law of 30 March 1994 (BOJ 31.03.1994) and law of 20 December 1995 (BOJ 23.12.1995)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=42/1514764800" "159" "Social security contribution - Compulsory contributions (Employers)" "Cotisations sociales effectives obligatoires à la charge des employeurs / Verplichte werkelijke sociale premies t.l.v.de werkgevers" "BE - Belgium" "" "2018/01/01" "1944/12/28" "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" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=44/1514764800" "160" "Social security contribution - Compulsory contributions (Self-employed)" "Cotisations sociales obligatoires à charge des travailleurs indépendants / Verplichte sociale premies t.l.v.de zelfstandigen" "BE - Belgium" "" "2018/01/01" "1967/07/27" "Royal Decree n° 38 of 27 July 1967; Royal Decree of 19 December 1967." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=45/1514764800" "161" "Social security contribution - Compulsory contributions (Employees)" "Cotisations sociales obligatoires à la charge des salariés / Verplichte sociale premies t.l.v.de werknemers" "BE - Belgium" "" "2018/01/01" "1944/12/28" "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" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=46/1514764800" "162" "Tax on the worker's participation in the capital of the company and on profit gratifications" "Taxe sur la participation des travailleurs au capital de la société et instaurant une prime beneficiaire pour des travailleurs/ Belasting op de werknemersparticipatie in het kapitaal van de vennootschap en tot instelling van een winstpremie voor de werknemers" "BE - Belgium" "" "2018/01/01" "2001/05/22" "The legal base for the tax itself is laid down and regulated by the Code of taxes assimilated to income taxes (see Art. 112 until 119) and by the decrees issued for its implementation.The legal base for the underlying system that regulates the attribution of these taxable capital participations and profit gratifications is laid down in the Law of 22 May 2001. The regulations concerning the new system of profit gratifications applicable as from taxable year 2018 are laid down in Art 11/1 until 11/8 of the Law of 22 May 2001.These two regulations combined establish 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." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=47/1514764800" "163" "Motor vehicles tax - Transport vehicles tax" "Данък върху превозните средства" "BG - Bulgaria" "" "2018/01/01" "1952/01/01" "Local Taxes and Fees Act, promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, last amended and supplemented, SG No. 97/5.12.2017, effective 1.01.2018, amended SG No. 99/12.12.2017, effective 1.01.2018.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=58/1514764800" "164" "Personal income tax" "Данъци върху доходите на физическите лица" "BG - Bulgaria" "" "2018/01/01" "1950/06/06" "Income Taxes on Natural Persons Act, promulgated, State Gazette No. 95/24.11.2006, effective 1.01.2007, last amended and supplemented, SG No. 97/5.12.2017, effective 1.01.2018.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=60/1514764800" "165" "Social security contribution (Employees)" "Социално и здравно осигуряване (задължителни вноски)" "BG - Bulgaria" "" "2018/01/01" "1996/03/01" "Social insurance: Social Insurance Code /Promulgated State Gazette, No. 110/17.12.1999, effective 1.01.2000, last amended and supplemented, SG No. 99/12.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018;http://www.minfin.bg/document/19336:1Health insurance: Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998, effective 1.01.1999, last amended and supplemented, SG No. 101/19.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018.http://www.minfin.bg/document/19337:1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=63/1514764800" "166" "Social security contribution (Employers)" "Социално и здравно осигуряване (задължителни вноски)" "BG - Bulgaria" "" "2018/01/01" "1951/11/13" "Social insurance: Social Insurance Code /Promulgated State Gazette, No. 110/17.12.1999, effective 1.01.2000, last amended and supplemented, SG No. 99/12.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018; http://www.minfin.bg/document/19336:1Health insurance: Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998, effective 1.01.1999, last amended and supplemented, SG No. 101/19.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018. http://www.minfin.bg/document/19337:1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=64/1514764800" "167" "Corporate income tax" "Εταιρικός Φόρος" "CY - Cyprus" "" "2018/01/01" "1991/01/01" "Law No 118 (I)/2002 as amended." "CY - Cyprus" "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/taxDetails.html?id=69/1514764800" "168" "Excise duty (Non EU harmonised excises)" "Φόροι Κατανάλωσης" "CY - Cyprus" "" "2018/01/01" "2004/05/01" "The Excise Duties Law No. 91(I)/2004." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=70/1514764800" "169" "Personal income tax" "Φόρος Εισοδήματος Φυσικού Προσώπου" "CY - Cyprus" "" "2018/01/01" "1961/01/01" "Law 118(I)/2002 as amended" "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=77/1514764800" "170" "Social security contribution - Redundancy Fund - The Termination of Employment Law (Employers)" "Περί Τερματισμού Απασχολήσεως Νόμος" "CY - Cyprus" "" "2018/01/01" "1968/02/01" "The Termination of Employment Law (Law 24 of 1967-2003 and Regulations issued thereunder)." "CY - Cyprus" "" "Social security" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=80/1514764800" "171" "Social security contribution (Employers)" "Περί Κοινωνικών Ασφαλίσεων Νόμος (ενοποιημένος)" "CY - Cyprus" "" "2018/01/01" "2010/07/02" "The Social Insurance Law (Law 59(I) /2010 amending and consolidating Law 41/1980) as amended." "CY - Cyprus" "" "Social security" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=81/1514764800" "172" "Special contribution to the Defense Fund" "Έκτακτη Εισφορά για την Άμυνα" "CY - Cyprus" "" "2018/01/01" "1984/02/01" "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." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=82/1514764800" "173" "Stamp duty" "Τέλος Χαρτοσήμων" "CY - Cyprus" "" "2018/01/01" "1964/01/01" "Law No 19/1963 as amended." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=83/1514764800" "174" "Tax on real estate - Immovable property tax" "Φόρος Ακίνητης Ιδιοκτησίας" "CY - Cyprus" "2017/01/01" "2018/01/01" "1980/01/01" "Law No 24/1980 as amended." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=84/1514764800" "175" "Administrative fees" "Správní poplatky" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" " Law No. 634/2004 Coll." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=86/1514764800" "176" "Dog tax" "Poplatek ze psů" "CZ - Czech Republic" "" "2018/01/01" "1991/01/01" "Law of CNR No. 565/1990 Coll., latest amendments No.48/1994 Coll., No. 229/2003 Coll.,No. 329/2011 Coll." "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=90/1514764800" "177" "Motor vehicles tax - Motor vehicle entry fees" "Poplatek za povolení k vjezdu s motorovým vozidlem do vybraných míst a částí měst" "CZ - Czech Republic" "2017/07/01" "2018/01/01" "1991/01/01" "Law No. 565/1990 Coll." "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=96/1514764800" "178" "Motor vehicles tax - Road tax (commercial)" "Daň silniční" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Act. No. 16/1993 Coll., as amended by subsequent acts." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=97/1514764800" "179" "Social security contribution (Employees)" "Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 589/1992 Coll. as amendedSee \"General comments\" field." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=100/1514764800" "180" "Social security contribution (Employers)" "Pojistné na sociální zabezpečení a příspěvek na státní politiku zaměstnanosti" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 589/1992 Coll. as amended.See \"General comments\" field." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=101/1514764800" "181" "Social security contribution - Compulsory health insurance (Employees)" "Pojistné na veřejné zdravotní pojištění" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 592/1992 Coll. with its latest amendments and Law No. 48/1997 Coll. with its latest amendments." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=102/1514764800" "182" "Social security contribution - Compulsory health insurance (Employers)" "Pojistné na veřejné zdravotní pojištění" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 592/1992 Coll. with its latest amendments and Law No. 48/1997 Coll. with its latest amendments." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=103/1514764800" "183" "Tax on entertainment - Fees on entry tickets" "Poplatek ze vstupného" "CZ - Czech Republic" "" "2018/01/01" "1991/01/01" "Law No. 565/1990 Coll., latest amendments No. 48/1994, 229/2003 Coll." "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=104/1514764800" "184" "Tax on entertainment - Fees on recreational units (based on capacity)" "Poplatek z ubytovací kapacity" "CZ - Czech Republic" "" "2018/01/01" "1991/01/01" "Law of CNR No. 565/1990 Coll., latest amendments Act No. 305/1997 Coll. ,Act No. 149/1998 Coll. and Act.No. 348/2009" "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=105/1514764800" "185" "Tax on entertainment - Resort and recreation fees on visitors" "Poplatek za lázeňský nebo rekreační pobyt" "CZ - Czech Republic" "" "2018/01/01" "1991/01/01" "Law No. 565/1990 Coll., latest amendments No. 48/1994 Coll., No 229/2003 Coll., No 281/2009 Coll., No 329/2011 Coll." "CZ - Czech Republic" "Central authority; Local authority" "Central authority; Local authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=106/1514764800" "186" "Tax on real estate - Fee on building land betterment" "Poplatek za zhodnocení stavebního pozemku" "CZ - Czech Republic" "" "2018/01/01" "2002/01/01" "Law No. 565/1990 Coll., lasted amendment No. 320/2002 Coll." "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=108/1514764800" "187" "Tax on real estate - Real estate acquisition tax" "Daň z nabytí nemovitých věcí" "CZ - Czech Republic" "" "2018/01/01" "2014/01/01" "Law (legal measure of the Senate) No. 340/2013 Coll." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=109/1514764800" "188" "Tax on real estate" "Daň z nemovitých věcí" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Act on Real Estate Tax, No. 338/1992 Coll., as amended by subsequent acts." "CZ - Czech Republic" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=110/1514764800" "189" "Capital tax - Capital yields tax" "Kapitalertragsteuer" "DE - Germany" "" "2018/01/01" "1993/01/01" "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." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=112/1514764800" "190" "Capital tax - Inheritance and gift tax" "Erbschaft- und Schenkungsteuer" "DE - Germany" "" "2018/01/01" "1906/07/01" "Inheritance and Gift Tax Act as published on 27 February 1997 (Federal Law Gazette 1997 I p. 378) last amended by Article 6 of the Act of 18 July 2017 (Federal Law Gazette 2017 I p. 2730)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=113/1514764800" "191" "Church tax" "Kirchensteuer" "DE - Germany" "" "2018/01/01" "1850/01/01" "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." "DE - Germany" "Regional authority" "Regional authority" "Regional authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=114/1514764800" "192" "Insurance tax" "Versicherungsteuer" "DE - Germany" "" "2018/01/01" "1922/04/08" "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 25 of the Act of 20 November 2015 (Federal Law Gazette 2015 I p. 2029).http://www.bundesfinanzministerium.de/Content/EN/Standardartikel/Ministry/Laws/1922-04-08-insurance-tax-act.html" "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=120/1514764800" "193" "Motor vehicles tax" "Kraftfahrzeugsteuer" "DE - Germany" "" "2018/01/01" "1950/01/01" "The legal basis for the tax consists of the 2002 Motor Vehicle Tax Act (Federal Law Gazette 2002 I p. 3818), last amended by Article 2 of the Act of 6 June 2017 (Federal Law Gazette 2017 I p. 1491) and the 2017 Motor Vehicle Tax Implementing Ordinance (Federal Law Gazette 2017 I p. 2374)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=121/1514764800" "194" "Personal income tax - Income tax" "Einkommensteuer" "DE - Germany" "" "2018/01/01" "1920/03/29" "Income Tax Act as published on 8 October 2009 (Federal Law Gazette 2009 I, p. 3366 and p. 3862), last amended by Article 9 of the Act of 14 August 2017 (Federal Law Gazette 2017 I, p. 3214).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." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=122/1514764800" "195" "Solidarity surcharge" "Solidaritätszuschlag" "DE - Germany" "" "2018/01/01" "1995/01/01" "Article 106 (1) No. 6 of the Basic LawAct implementing the Federal Consolidation Programme of 23 June 1993, Federal Law Gazette 1993 I p. 944Solidarity Surcharge Act 1995 (SolzG 1995) in the version of 15 October 2002 (Federal Law Gazette 2002 I p. 4130), last amended by Article 11 of the Act of 20 December 2016 (Federal Law Gazette 2016 I p. 3000)." "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=133/1514764800" "196" "Tax on lotteries, gambling and betting - Tax on betting and lottery" "Rennwett- und Lotteriesteuer" "DE - Germany" "" "2018/01/01" "1922/04/08" "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 Article 236 of the Ordinance of 31 August 2015 (Federal Law Gazette 2015 I p. 1474). The regulations for the implementation of the above Act and a number of other ordinances are also applicable." "DE - Germany" "Central authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=134/1514764800" "197" "Tax on real estate - Real property tax" "Grundsteuer" "DE - Germany" "" "2018/01/01" "1936/12/03" "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)." "DE - Germany" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=135/1514764800" "198" "Tax on real estate - Real property transfer tax" "Grunderwerbsteuer" "DE - Germany" "" "2018/01/01" "1983/01/01" "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 18 of the Act of 18 July 2016 (Federal Law Gazette 2016 I p. 1679)." "DE - Germany" "Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=136/1514764800" "199" "Trade tax" "Gewerbesteuer" "DE - Germany" "" "2018/01/01" "1936/12/03" "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 4 of the Act of 27 June 2017 (Federal Law Gazette 2017 I p. 2074) and the Trade Tax Implementing Ordinance as published on 15 October 2002 (Federal Law Gazette 2002 I p. 4180), last amended by Article 2 paragraph 13 of the Act of 1 April 2015 (Federal Law Gazette 2015 I p. 434)." "DE - Germany" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=137/1514764800" "200" "Capital tax - Inheritance and Gift Tax" "Afgift af dødsboer og gaver (boafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1995/06/14" "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.)" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=140/1514764800" "201" "Capital tax - Property value tax" "Ejendomsværdiskatteloven" "DK - Denmark" "" "2018/01/01" "2000/01/01" "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." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=142/1514764800" "202" "Capital tax - Share income" "Aktieafkast (aktieavancebeskatning)" "DK - Denmark" "" "2018/01/01" "1993/01/01" "Statutory Notice No 1148 of 29 August 2016 (aktieavancebeskatningsloven).Statutory Notice No 1081 of 7 September 2015 (Ligningsloven). Statutory Notice No 680 of 20 May 2015 (Selskabsskatteloven). Statutory Notice No 1163 of 8 October 2015 (Personskatteloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=143/1514764800" "203" "Capital tax - State income tax on estates of deceased persons" "Dødsboskat" "DK - Denmark" "" "2018/01/01" "1996/12/27" "Statutory Notice 333 of 2nd April 2012 (Dødsboskatteloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=144/1514764800" "204" "Duty on wage and salary costs" "Lov om afgift af lønsum m.v. (Lønsumsafgift)" "DK - Denmark" "" "2018/01/01" "1990/07/01" "Law on tax on labour costs (Lønsumsafgiftsloven). Statutory Notice No 239 of 7 March 2017.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/loensumsafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=183693" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=147/1514764800" "205" "Excise duty - CFC, HFC, PFC, and SF6" "CFC - afgiftsloven" "DK - Denmark" "" "2018/01/01" "1988/12/21" "Law on duty on certain ozon layer destructive substances and certain greenhouse gasses, see statutory notice no. 69 of 17 January 2017.https://www.retsinformation.dk/Forms/R0710.aspx?id=184796" "DK - Denmark" "Central authority" "Central authority" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=149/1514764800" "206" "Excise duty - Carbon dioxide tax on certain energy products" "Kuldioxidafgift af visse energiprodukter" "DK - Denmark" "" "2018/01/01" "1992/05/15" "Statutory Notice No 321 of 4 April 2011 (CO2-afgiftsloven).https://www.retsinformation.dk/Forms/R0710.aspx?id=133858" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=150/1514764800" "207" "Excise duty - Chocolate and sweets" "Afgift af chokolade og sukkervarer" "DK - Denmark" "" "2018/01/01" "1968/12/18" "Law on tax on chocolate and sweets (Chokoladeafgiftsloven). Statutory Notice No 1163 of 5 September 2016 and later amendments. http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/chokoladeafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=180136Amendents:https://www.retsinformation.dk/Forms/R0710.aspx?id=185153https://www.retsinformation.dk/Forms/R0710.aspx?id=196909" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=152/1514764800" "208" "Excise duty - Cigarette paper, chewing tobacco and snuff" "Afgift af cigaretpapir, skrå og snus (Forbrugsafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1955/03/14" "Law on various consumption taxes (forbrugsafgiftsloven), see Statutory Notice No 1484 of 30 November 2015 http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/forbrugsafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=175364Amendments:https://www.retsinformation.dk/Forms/R0710.aspx?id=196909" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=153/1514764800" "209" "Excise duty - Coffee, coffee extracts and coffee-substitute" "Afgift af kaffe, kaffeekstrakt og kaffeerstatning" "DK - Denmark" "" "2018/01/01" "1955/03/14" "Law on various consumption taxes, see Statutory Notice No 1484 of 30 January 2015 and Statutory Notice No 1686 of 26 December 2017http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/forbrugsafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=175364https://www.retsinformation.dk/Forms/R0710.aspx?id=196909" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=154/1514764800" "210" "Excise duty - Nitrogen" "Kvælstofafgift" "DK - Denmark" "" "2018/01/01" "1998/06/26" "Law no. 418 of 26 June 1998 and later amendments. Latest amendment see Law no. 1357 of 18 November 2016.https://www.retsinformation.dk/Forms/R0710.aspx?id=184762" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=159/1514764800" "211" "Excise duty - PVC and phtalates tax" "Afgift af polyvinylklorid og ftalater (PVC-afgiftsloven)" "DK - Denmark" "" "2018/01/01" "2000/01/01" "Law no. 1110 of 19. September 2017 and later amendments.https://www.retsinformation.dk/Forms/R0710.aspx?id=192701" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=160/1514764800" "212" "Excise duty - Pesticides" "Afgift af bekæmpelsesmidler" "DK - Denmark" "" "2018/01/01" "1995/06/14" "Law on excise duty on pesticides, see Law No 232 of 26 February 2015.https://www.retsinformation.dk/Forms/R0710.aspx?id=164963" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=161/1514764800" "213" "Excise duty - Sealed NiCad-batteries" "Afgift af hermetisk forseglede nikkel cadmium akkumulatorer" "DK - Denmark" "" "2018/01/01" "1993/01/01" "Law on excise duty on sealed NiCad‑batteries, see Law No 244 of 10 Marts 2017.https://www.retsinformation.dk/Forms/R0710.aspx?id=186479" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=162/1514764800" "214" "Excise duty - Sulphur" "Afgift af svovl" "DK - Denmark" "" "2018/01/01" "1995/06/14" "Law on excise duty on sulphur, see Statutory Notice No 335 of 18 March 2015, and later amendments.https://www.retsinformation.dk/Forms/R0710.aspx?id=167991" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=164/1514764800" "215" "Excise duty - 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" "" "2018/01/01" "1977/12/21" "Law on tax on certain packaging, bags of paper or plastic, disposable tableware and PVC folios, see Statutory Notice No 1236 of 4 oktober 2016.https://www.retsinformation.dk/Forms/R0710.aspx?id=182014" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=165/1514764800" "216" "Excise duty - Tax on ice cream" "Afgift af konsumis" "DK - Denmark" "" "2018/01/01" "1946/12/21" "Law on tax on ice cream, see Statutory Notice No 1248 of 5th October 2016 (Isafgiftsloven) and Statutory Notice No 1686 of 26th December 2017 (changes). http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/isafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=183491https://www.retsinformation.dk/Forms/R0710.aspx?id=196909" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=168/1514764800" "217" "Excise duty - Wastewater" "Afgift af spildevand" "DK - Denmark" "" "2018/01/01" "1997/01/01" "Law number 1323 of 11th November 2016 on the excise duty on wastewater. https://www.retsinformation.dk/Forms/R0710.aspx?id=184528" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=172/1514764800" "218" "Excise duty - Water in pipelines" "Afgift af ledningsført vand (Vandafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1993/07/30" "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 and later amendments. https://www.retsinformation.dk/Forms/R0710.aspx?id=152694" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=173/1514764800" "219" "Financial levy on commercial premises" "Dækningsafgift af forretningsejendomme" "DK - Denmark" "" "2018/01/01" "1961/01/01" "Statutory Notice No 1104 of 22nd October 2013, regarding tax payable to municipalities on real property (lov om kommunal ejendomsskat)." "DK - Denmark" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=174/1514764800" "220" "Hydrocarbon tax" "Kulbrinteskat (skat af kulbrinteindvinding)" "DK - Denmark" "" "2018/01/01" "1982/04/28" "Laws on assessment and collection of hydrocarbon tax, see Statutory Notice No 862 of 9. June 2014 (Kulbrinteskatteloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=175/1514764800" "221" "Insurance tax - Tax on pleasure boat insurance" "Afgift af lystfartøjsforsikringer (Lystfartøjsforsikringsafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1976/08/20" "Law on tax on pleasure boat insurance (lystfartøjsforsikringsafgiftsloven), see Statutory Notice No 165 of 2 February 2017. http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/lystfartoejsforsikringsafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=183467" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=176/1514764800" "222" "Motor vehicles tax - Green tax on passenger cars" "Afgift efter brændstofforbrug af visse person- og varebiler (Ejerafgift/Brændstofforbrugsafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1997/07/01" "Statutory Notice No 1031 of the 23rd of August 2017 on fuel consumption for certain passenger cars and vans. https://www.retsinformation.dk/Forms/R0710.aspx?id=191943" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=179/1514764800" "223" "Motor vehicles tax - Motor vehicle registration duty" "Registreringsafgift af motorkøretøjer" "DK - Denmark" "" "2018/01/01" "1971/05/26" "Statutory notice No 1062 of the 7th of September 2017 of registration duty on motor vehicles. https://www.retsinformation.dk/Forms/R0710.aspx?id=192648" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=180/1514764800" "224" "Motor vehicles tax - Weight tax on motor vehicles" "Vægtafgift af motorkøretøjer (Vægtafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1962/03/28" "Statutory Notice No 1071 of the 7th of September 2017 on weigth tax on motorvehicles. https://www.retsinformation.dk/Forms/R0710.aspx?id=192624" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=181/1514764800" "225" "Personal income tax - Taxation of pension schemes" "Pensionsbeskatning" "DK - Denmark" "" "2018/01/01" "1971/06/09" "Statutory Notice No 1188 of 3 September 2015 (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." "DK - Denmark" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=185/1514764800" "226" "Road tax - Road user charge (Eurovignette)" "Vejbenyttelsesafgift" "DK - Denmark" "" "2018/01/01" "1994/11/25" "Law No 896 of 15 August 2011 on road user charge (vejbenyttelsesafgiftsloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=186/1514764800" "227" "Tax on real estate - Municipal land tax" "Kommunal grundskyld (Lov om kommunal ejendomsskat)" "DK - Denmark" "" "2018/01/01" "1688/01/01" "Statutory Notice No 1104 of 22 August 2013 https://www.retsinformation.dk/Forms/R0710.aspx?id=158270" "DK - Denmark" "Central authority; Local authority" "Central authority" "Central authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=196/1514764800" "228" "Tax on real estate - Taxation of the sale of immovable property" "Lov om beskatning af fortjeneste ved afståelse af fast ejendom (ejendomsavancebeskatningsloven)" "DK - Denmark" "" "2018/01/01" "1982/06/09" "Statutory Notice No 1200 of 30 september 2013 (ejendomsavancebeskatningsloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=197/1514764800" "229" "Taxation in relation to bankruptcy" "Konkursskatteloven" "DK - Denmark" "" "2018/01/01" "1991/06/06" "Statutory Notice 1242 of 27th October 2010 (konkursskatteloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=198/1514764800" "230" "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" "" "2018/01/01" "1997/11/10" "Statutory Notice No 1283 of 25. October 2016 (Kursgevinstloven).https://www.retsinformation.dk/Forms/R0710.aspx?id=183750http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/kursgevinstloven" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=199/1514764800" "231" "Personal income tax" "Füüsilise isiku tulumaks" "EE - Estonia" "" "2018/01/01" "2000/01/01" "Income Tax Act, current law entered into force 01.01.2000 (State Gazette 1999, 101, 903). Last amended 19.06.2017 (State Gazette I, 07.07.2017, 22), entered into force 01.01.2018." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=205/1514764800" "232" "Tax on lotteries, gambling and betting - Gambling tax" "Hasartmängumaks" "EE - Estonia" "" "2018/01/01" "2002/04/01" "Gambling Tax Act (State Gazette I 2002, 28, 158). Last amended 11.06.2015, (State Gazette I, 30.06.2015, 4), entered into force 01.09.2015, partly 01.07.2015." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=207/1514764800" "233" "Tax on real estate - Land tax" "Maamaks" "EE - Estonia" "" "2018/01/01" "1993/07/01" "Land Tax Act (State Gazette I 1993, 24, 428). Last amended 14.06.2017 (State Gazette I 04.07.2017, 2), enters into force 01.01.2018, partly 05.07.2017." "EE - Estonia" "Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=208/1514764800" "234" "Capital tax - Inheritance, gifts and parental provision" "Φόρος κληρονομιών, δωρεών και γονικών παροχών" "EL - Greece" "" "2018/01/01" "1973/01/01" "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, Law 4174/2013,  Law 4474/2017 and Law 4484/2017" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=210/1514764800" "235" "Insurance tax - Insurance premium tax" "Φόρος Ασφαλίστρων (πρώην φόρος κύκλου εργασιών)" "EL - Greece" "" "2018/01/01" "2006/11/01" "Law 3492/2006 Art.29 (Government Gazette 210/A/05 October 2006), Law 4334/2015 Art.1" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=215/1514764800" "236" "Motor vehicles tax - Car registration tax" "Τέλος ταξινόμησης οχημάτων" "EL - Greece" "" "2018/01/01" "1985/01/01" "Law No 2960/2001 art 121 - 133 and art 184.Law No 1573/1985, where not abolished, Law No 3583/2007 art 1, Law 4389/2016 art 59, Law 4410/2016 art 60." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=216/1514764800" "237" "Personal income tax" "Φόρος εισοδήματος φυσικών προσώπων" "EL - Greece" "" "2018/01/01" "1994/01/01" "Law 4172/2013, as amended by Law 4223/2013, Law 4254/2014, Law 4261/2014, Law 4283/2014, Law 4316/2014, Law 4330/2015, Law 4331/2015, Law 4374/2016, Law 4387/2016, Law 4389/2016, Law 4410/2016, Law 4430/2016, Law 4446/2016, Law 4465/2017, Law 4467/2017, Law 4472/2017, Law 4474/2017, Law 4484/2017 and Law 4509/2017" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=217/1514764800" "238" "Stamp duty" "Φορολογία χαρτοσήμου" "EL - Greece" "" "2018/01/01" "1931/07/28" "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." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=222/1514764800" "239" "Tax on real estate - Real estate transfer tax" "Φόρος μεταβίβασης ακινήτων" "EL - Greece" "" "2018/01/01" "1950/01/01" "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)." "EL - Greece" "Central authority" "Central authority; Regional authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=223/1514764800" "240" "Insurance tax - Tax on insurance premiums" "Impuesto sobre las Primas de Seguros" "ES - Spain" "" "2018/01/01" "1997/01/01" "Article 12 of Law Nº 13 of 30 december 1996 on taxation, administrative and social measures (http://www.boe.es/boe/dias/1996/12/31/pdfs/A38974-39064.pdf)" "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=232/1514764800" "241" "Motor vehicles tax - Special tax on certain means of transport" "Impuesto Especial sobre Determinados Medios de Transporte" "ES - Spain" "" "2018/01/01" "1993/01/01" "Law No 38/1992, of 28 December 1992, on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1992-28741)Royal Decree No 1165/1995, of 7 July 1995, approving the regulation on excise duties  (http://www.boe.es/buscar/act.php?id=BOE-A-1995-18266)" "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=233/1514764800" "242" "Motor vehicles tax - Tax on mechanically powered vehicles" "Impuesto sobre los Vehículos de Tracción Mecánica" "ES - Spain" "" "2018/01/01" "1990/01/01" "Royal Legislative Decree No 2 of 5 March 2004 (http://www.boe.es/buscar/act.php?id=BOE-A-2004-4214)." "ES - Spain" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=234/1514764800" "243" "Personal income tax" "Impuesto sobre la renta de las personas físicas (IRPF)" "ES - Spain" "" "2018/01/01" "1966/01/01" "Law No 35/2006 of 28 November on personal income tax (https://www.boe.es/buscar/pdf/2006/BOE-A-2006-20764-consolidado.pdf), and Royal Decree No 439/2007 of 30 March (http://www.boe.es/buscar/pdf/2007/BOE-A-2007-6820-consolidado.pdf) regulating personal income tax." "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=235/1514764800" "244" "Tax on economic activities" "Impuesto sobre Actividades Económicas" "ES - Spain" "" "2018/01/01" "1991/01/01" "Royal Legislative Decree Nº 2 of 5 March 2004 (https://boe.es/buscar/act.php?id=BOE-A-2004-4214). Royal Legislative Decree No 1175 of 28 September 1990 approving the rates (https://boe.es/buscar/pdf/1990/BOE-A-1990-23930-consolidado.pdf)." "ES - Spain" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=237/1514764800" "245" "Tax on real estate - Tax on the increase in the value of urban land" "Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana" "ES - Spain" "" "2018/01/01" "1990/01/01" "Royal Legislative Decree Nº 2 of 5 March 2004 (https://boe.es/buscar/act.php?id=BOE-A-2004-4214)." "ES - Spain" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=238/1514764800" "246" "Tax on real estate" "Impuesto sobre Bienes Inmuebles" "ES - Spain" "" "2018/01/01" "1990/01/01" "Royal Legislative Decree Nº 2 of 5 March 2004 (https://boe.es/buscar/act.php?id=BOE-A-2004-4214)." "ES - Spain" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=239/1514764800" "247" "Capital tax - Gift tax" "Lahjavero/Gåvoskatt" "FI - Finland" "" "2018/01/01" "1940/07/12" "Inheritance and Gift Tax Act of 12 July 1940 (378/1940)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=241/1514764800" "248" "Capital tax - Inheritance tax" "Perintövero/Arvsskatt" "FI - Finland" "" "2018/01/01" "1940/07/12" "Inheritance and Gift Tax Act of 12 July 1940 (378/1940)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=242/1514764800" "249" "Excise duty - Beverage packages" "Eräiden juomapakkausten valmistevero / Accis på vissa dryckesförpackningar" "FI - Finland" "" "2018/01/01" "2005/01/01" "Act on Excise Duty on Certain Beverage Packages of 3 December 2004 (1037/2004)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=246/1514764800" "250" "Insurance tax - Tax on insurance premiums" "Eräistä vakuutusmaksuista suoritettava vero/Skatt på vissa försäkringspremier" "FI - Finland" "" "2018/01/01" "1966/12/20" "Act on Tax on Certain Insurance Premiums of 20 December 1966 (664/1966)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=251/1514764800" "251" "Landfill tax" "Jätevero/Avfallskatt" "FI - Finland" "" "2018/01/01" "2011/01/01" "The Waste Tax Act of 17 December 2010 (1126/2010)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=252/1514764800" "252" "Motor vehicles tax - Car tax" "Autovero/Bilskatt" "FI - Finland" "" "2018/01/01" "1995/01/01" "Car Tax Act of 29 December 1994 (1482/1994). (Originally Car Tax Act of 15 November 1967 (482/1967.)" "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=253/1514764800" "253" "Personal income tax - Taxes on earned income, municipal and church tax" "Valtion tulovero ansiotulosta, kunnallisvero, kirkollisvero" "FI - Finland" "" "2018/01/01" "1992/12/30" "Income Tax Act of 30 December 1992 (1535/1992)." "FI - Finland" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=257/1514764800" "254" "Personal income tax - Tax on investment income" "Vero pääomatulosta" "FI - Finland" "" "2018/01/01" "1992/12/30" "Income Tax Act of 30 December 1992 (1535/1992)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=258/1514764800" "255" "Social security contribution (Employees)" "Työntekijän sosiaaliturvamaksut/Arbetstagares socialskyddsavgifter" "FI - Finland" "" "2018/01/01" "1963/07/04" "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)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=259/1514764800" "256" "Social security contribution (Employers)" "Työnantajan sosiaaliturvamaksut/Arbetsgivarens socialskyddavgifter" "FI - Finland" "" "2018/01/01" "1963/07/04" "Act on Health Insurance (1224/2004), Employees Pension Act, Local Government Pensions Act, State Employees' Pension Act, Act on Financing Unemployment Benefits (555/1998)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=260/1514764800" "257" "Tax on real estate - Real property tax" "Kiinteistövero/Fastighetsskatt" "FI - Finland" "" "2018/01/01" "1992/07/20" "Act on Real Property Tax of 20 July 1992 (654/1992)." "FI - Finland" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=262/1514764800" "258" "Transfer tax" "Varainsiirtovero/Överlåtelseskatt" "FI - Finland" "" "2018/01/01" "1996/11/29" "Transfer Tax Act of 29 November 1996 (931/1996)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=264/1514764800" "259" "Capital tax - Tax on real estate wealth" "Impôt sur la fortune immobilière" "FR - France" "" "2018/01/01" "1989/01/01" "Essentially articles 964 to 983 of the Tax code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=269/1514764800" "260" "Capital tax - Succession duty - Transfer duty" "Droits de mutation entre vifs (donations) et par décès (successions)" "FR - France" "" "2018/01/01" "1791/01/01" "Articles 750ter and following of the General Tax Code (Code Général des Impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=270/1514764800" "261" "Corporate income tax - Minimum annual corporation tax" "Imposition forfaitaire annuelle des sociétés" "FR - France" "2014/01/01" "2018/01/01" "1974/01/01" "Former articles 223 septies to 223 undecies of the General Tax Code (Code général des impôts).The tax is abolished since 2014/01/01." "FR - France" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=273/1514764800" "262" "Corporate social solidarity contribution" "Contribution sociale de solidarité des sociétés" "FR - France" "" "2018/01/01" "1970/01/01" "Articles L651-1 et seq. of the Social Security Code (Code de la sécurité sociale)." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=275/1514764800" "263" "Insurance tax - Tax on insurance contracts" "Taxe sur les conventions d assurances" "FR - France" "" "2018/01/01" "1990/01/01" "Articles 991 to 1004 of the General Tax Code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Local authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=280/1514764800" "264" "Levy on rental income" "Contribution sur les revenus locatifs" "FR - France" "" "2018/01/01" "2001/01/01" "Articles 234 nonies to 234 quindecies of the General Tax Code (Code Général des Impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=281/1514764800" "265" "Motor vehicles tax - Annual tax on company cars" "Taxe annuelle sur les voitures de sociétés" "FR - France" "" "2018/01/01" "1980/01/18" "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)" "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=282/1514764800" "266" "Personal income tax - General social welfare contribution" "Contribution sociale généralisée" "FR - France" "" "2018/01/01" "1991/01/01" "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 \")." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=284/1514764800" "267" "Personal income tax - Welfare debt repayment levy" "Contribution pour le remboursement de la dette sociale (CRDS)" "FR - France" "" "2018/01/01" "1996/02/01" "Article 1600-OG to Article 1600-OM of the General Tax Code (\" Code général des impôts \")." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=286/1514764800" "268" "Personal income tax" "Impôt sur le revenu" "FR - France" "" "2018/01/01" "1960/01/01" "Essentially articles 1 to 204-0 bis of the tax code (\"Code général des impôts\"), its appendices, and articles 236 to 248 G of the tax code for the income of individual companies subject to personal income tax ; Tax law changes are set in the Budget acts." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=287/1514764800" "269" "Principal registration duties" "Principaux droits d´enregistrement" "FR - France" "" "2018/01/01" "1970/10/01" "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." "FR - France" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=289/1514764800" "270" "Road tax - Tax payable by motorway operators" "Taxe due par les concessionnaires d´autoroutes" "FR - France" "" "2018/01/01" "1995/01/01" "Article 302 bis ZB of the General Tax Code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=290/1514764800" "271" "Tax on real estate - Land tax" "Taxe foncière sur les propriétés non bâties" "FR - France" "" "2018/01/01" "1974/01/01" "Articles 1393 to 1406 of the General Tax Code (Code Général des Impôts)." "FR - France" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=294/1514764800" "272" "Tax on real estate - Property tax on buildings" "Taxe foncière sur les propriétés bâties" "FR - France" "" "2018/01/01" "1974/01/01" "Articles 1380 to 1391 E, and 1399 to 1406 of the General Tax Code (Code Général des Impôts)." "FR - France" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=295/1514764800" "273" "Tax on real estate - Tax on furnished accommodation" "Taxe d habitation" "FR - France" "" "2018/01/01" "1974/01/01" "Articles 1407 to 1417 of the General Tax Code (Code Général des Impôts)." "FR - France" "Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=296/1514764800" "274" "Local business tax" "Helyi iparűzési adó" "HU - Hungary" "" "2018/01/01" "1991/01/01" "Act 100 of 1990 on local taxes." "HU - Hungary" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=305/1514764800" "275" "Motor vehicles tax" "Gépjárműadó" "HU - Hungary" "" "2018/01/01" "1992/01/01" "Act 82 of 1991 on motor vehicle tax." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=308/1514764800" "276" "Personal income tax" "Személyi jövedelemadó" "HU - Hungary" "" "2018/01/01" "1988/01/01" "Act 117 of 1995 on personal income tax." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=309/1514764800" "277" "Property transfer tax" "Visszterhes vagyonátruházási illeték" "HU - Hungary" "" "2018/01/01" "1991/01/01" "Act 93 of 1990 on duties." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=310/1514764800" "278" "Simplified entreperneurial tax" "Egyszerűsített vállalkozói adó (EVA)" "HU - Hungary" "" "2018/01/01" "2003/01/01" "Act XLIII of 2002 on Simplified Entrepreneurial Taxation (EVA Act)" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=311/1514764800" "279" "Tax on lotteries, gambling and betting - Gambling tax" "Játékadó" "HU - Hungary" "" "2018/01/01" "1991/08/16" "Act 34 of 1991 on gambling operations." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=318/1514764800" "280" "Tax on real estate - Building tax" "Építményadó" "HU - Hungary" "" "2018/01/01" "1991/01/01" "Act 100 of 1990 on local taxes." "HU - Hungary" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=319/1514764800" "281" "Training levy" "Szakképzési hozzájárulás" "HU - Hungary" "" "2018/01/01" "1989/01/01" "Act 155 of 2011 on training levy." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=320/1514764800" "282" "Corporate income tax" "Corporation tax" "IE - Ireland" "" "2018/01/01" "1997/01/01" "Taxes Consolidation Act, 1997 - as amended by later Finance Acts." "IE - Ireland" "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/taxDetails.html?id=324/1514764800" "283" "Motor vehicles tax - Vehicle duties" "Vehicle duties" "IE - Ireland" "" "2018/01/01" "1952/01/01" "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 2015." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=329/1514764800" "284" "Capital tax - Capital gains tax on shares" "Imposta sulle plusvalenze da cessione di azioni" "IT - Italy" "" "2018/01/01" "2004/01/01" "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." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=333/1514764800" "285" "Capital tax - Tax on managed savings" "Imposta sostitutiva sul risparmio gestito" "IT - Italy" "" "2018/01/01" "1998/01/07" "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." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=335/1514764800" "286" "Corporate income tax - Tax on company income" "Imposta sul reddito delle società IRES" "IT - Italy" "" "2018/01/01" "2004/01/01" "Testo unico delle imposte sui redditi (Tuir) approvato con Decreto del Presidente della Repubblica 22 dicembre 1986, n. 917" "IT - Italy" "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/taxDetails.html?id=336/1514764800" "287" "Duty on official concessions" "Tassa sulle concessioni governative" "IT - Italy" "" "2018/01/01" "1972/10/26" "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)." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=338/1514764800" "288" "Insurance tax" "Imposta sulle assicurazioni" "IT - Italy" "" "2018/01/01" "1961/10/29" "Law n° 1216 of 29/10/1961Starting from 1999, Article 60 of D.lgs. 446/997 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). D.M 457 of 14 December 1998 has laid down detailed rules for the allocation of the tax revenues to the provinces.D.lgs. 68/2011; D.L. no. 16 of 2012." "IT - Italy" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=346/1514764800" "289" "Motor vehicles tax - Public motor vehicle register tax" "Imposta Provinciale di trascrizione - IPT" "IT - Italy" "" "2018/01/01" "1999/01/01" "Ministerial Decree n° 435 of 1998/11/27; Legislative Decree n° 446 (art. 56) of 1997/12/15.Legislative Decree n° 68/2011; Decree Law n° 138/2011 converted into Law n° 148/2011" "IT - Italy" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=349/1514764800" "290" "Personal income tax" "Imposta sul reddito delle persone fisiche" "IT - Italy" "" "2018/01/01" "1974/01/01" "(art. 1) Presidential Decree n° 600/1973; Presidential Decree  n° 917/1986;  Legislative  Decree n° 241/1997 (art. 1); Decree Law n° 314/1997; Law n° 296/2006, Legislative Decree n. 78/2010; Legislative Decree n° 446/1997; Legislative Decree  n° 68/2011Legislative Decree n° 23/2011; article 16 Legislative Decree n° 147/2015, Law n° 208/2015, article 1, par. 76 - from 182 to 191;Legislative Decree n° 360/1998; Decree Law n° 138/2011; Decree Law n° 201/2011; Law n° 232/2016; Decree Law n° 50/2017; Decree Law n° 148/2017; Law n° 205/2017." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=352/1514764800" "291" "Regional special tax on landfill dumping" "Tributo speciale per il deposito in discarica dei rifiuti" "IT - Italy" "" "2018/01/01" "1996/01/01" "Law n° 549/1995;Legislative Decree n° 152/2006;Law n° 205/2017" "IT - Italy" "Regional authority" "Central authority" "Central authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=354/1514764800" "292" "Social security contribution (Employers)" "Contributi sociali a carico del datore di lavoro" "IT - Italy" "" "2018/01/01" "" "Law n° 153 of 30 April 1969." "IT - Italy" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=356/1514764800" "293" "Stamp duty" "Imposta di bollo" "IT - Italy" "" "2018/01/01" "1972/10/26" "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)" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=359/1514764800" "294" "Tax on emissions of sulphur dioxide (S02) and nitrogen oxides (N02)" "Tassa sulle emissioni di anidride solforosa e di ossidi di azoto" "IT - Italy" "" "2018/01/01" "1998/01/01" "Law n° 449 of 27 December 1997 (ordinary supplement n° 302 to the GU of 30 December 1997)." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=361/1514764800" "295" "Tax on real estate - Municipal tax on building licences" "Contributi concessioni edilizie" "IT - Italy" "" "2018/01/01" "1977/01/28" "Law n° 10 of 28/01/1977." "IT - Italy" "Central authority; Regional authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=368/1514764800" "296" "Withholding tax on company dividends" "Ritenute sugli utili distribuiti dalle società" "IT - Italy" "" "2018/01/01" "1963/01/01" " D.P.R. n° 600 of 29 September 1973. D.L. 24/04/2014, n. 66 converted into L. 23 giugno 2014 n. 89." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=372/1514764800" "297" "Withholding tax on income from deposits and on capital income" "Ritenute sugli interessi e sui redditi da capitale" "IT - Italy" "" "2018/01/01" "1973/09/29" "Presidential Decree n. 600 of 29 September 1973. Decree Law 24/04/2014, n. 66, converted into Law 23.06.2014 n. 89." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=373/1514764800" "298" "Fees and charges" "Rinkliavos" "LT - Lithuania" "" "2018/01/01" "2001/01/01" "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." "LT - Lithuania" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=379/1514764800" "299" "Tax on petroleum and natural gas resources" "Naftos ir dujų išteklių mokestis" "LT - Lithuania" "" "2018/01/01" "1992/10/07" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=384/1514764800" "300" "Tax on pollution" "Mokestis už aplinkos teršimą" "LT - Lithuania" "" "2018/01/01" "1991/04/02" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=385/1514764800" "301" "Tax on real estate - Land" "Žemės mokestis" "LT - Lithuania" "" "2018/01/01" "1992/06/25" "Law on land tax, No. I-2675, adopted by Supreme Council (Reconstituent Seimas) of Republic of Lithuania in 1992/06/25." "LT - Lithuania" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=387/1514764800" "302" "Capital tax - Inheritance tax" "Droits de succession" "LU - Luxembourg" "" "2018/01/01" "1817/12/27" "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." "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=391/1514764800" "303" "Capital tax - Wealth tax" "Impôt sur la fortune" "LU - Luxembourg" "" "2018/01/01" "1934/10/16" "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 18 December 2015 (Mémorial A, 2015, p. 5990);Law of 23 December 2016 (Mémorial A, 2016, p. 5148)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=392/1514764800" "304" "Corporate income tax" "Impôt sur le revenu des collectivités" "LU - Luxembourg" "" "2018/01/01" "1967/12/04" "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 21 December 2012 (Mémorial A, 2012, p. 2830);Law of 18 December 2015 (Mémorial A, 2015, p. 5990);Law of 23 December 2016 (Mémorial A, 2016, p. 5147);Law of 15 December 2017 (Mémorial A, N°1097 of 20 December 2017)." "LU - Luxembourg" "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/taxDetails.html?id=394/1514764800" "305" "Insurance tax" "Impôt sur les assurances" "LU - Luxembourg" "" "2018/01/01" "" "Law of 9 July 1937 and implementing measures (RGBl I and RStBl 1937);Grand Ducal Regulations of 26 October 1944 (Mémorial A 1944) and 23 July 1945 (Mémorial A 1945);Laws of 6 December 1990 (Articles 10 and 15) (Mémorial A 1990), 8 December 1994 (Mémorial A 1994), and 19 December 2008 (art. 10) (Mémorial A 2008)." "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=398/1514764800" "306" "Registration taxes" "Droits d´enregistrement" "LU - Luxembourg" "" "2018/01/01" "1913/12/23" "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 30 July 2002 regarding certain fiscal measures to induce the supply of building land and dwellings;Law of 17 October 2010 regarding mutual funds;" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=403/1514764800" "307" "Excise duties (Non EU harmonised excises)" "Akcīzes nodoklis pārējām akcīzes precēm" "LV - Latvia" "" "2018/01/01" "2000/01/01" "Law \"On Excise Tax\" (in force from December 9, 1999 till April 30, 2004)Law \"On Excise Duties\" (in force since May 1, 2004)." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=406/1514764800" "308" "Motor vehicles tax - Car registration tax" "Vieglo automobiļu un motociklu nodoklis" "LV - Latvia" "2016/12/31" "2018/01/01" "2004/05/01" "Till 01.05.2004 Law \"On Excise Tax\"From 01.05.2004 Law \"On Car and Motorcycle Tax\".Abolished as from 01.01.2017." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=411/1524057013" "309" "Natural resources tax" "Dabas resursu nodoklis" "LV - Latvia" "" "2018/01/01" "1991/01/01" "\"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)." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=412/1514764800" "310" "Personal income tax" "Iedzīvotāju ienākuma nodoklis" "LV - Latvia" "" "2018/01/01" "1991/01/01" "Law \"On Personal Income Tax\"." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=413/1514764800" "311" "Tax on lotteries, gambling and betting - Lottery and gambling tax" "Izložu un azartspēļu nodoklis" "LV - Latvia" "" "2018/01/01" "1995/01/01" "Law \"On Lottery and gambling fee and tax\"." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=416/1514764800" "312" "ECO Contribution" "Att dwar l-Eko-Kontribuzzjoni" "MT - Malta" "2017/01/01" "2018/01/01" "2004/09/01" "Act XII of 2004 (Chapter 473 of the Laws of Malta) as amended by subsequent acts and legal notices." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=421/1514764800" "313" "Motor vehicles tax - Annual circulation tax" "Licenzja ta’ Cirkolazzjoni" "MT - Malta" "" "2018/01/01" "1950/01/01" "Motor Vehicle Registration and Licensing Act (Cap 368)." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=425/1514764800" "314" "Social security contribution (Employees)" "Bolla" "MT - Malta" "" "2018/01/01" "1956/05/07" "Chapter 318 of the Laws of Malta - Social Security Act." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=428/1514764800" "315" "Social security contribution (Employers)" "Bolla" "MT - Malta" "" "2018/01/01" "1956/05/07" "Chapter 318 of the Laws of Malta - Social Security Act." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=429/1514764800" "316" "Tax on lotteries, gambling and betting - Gaming act (Casino)" "Att Dwar Il-Loghob" "MT - Malta" "" "2018/01/01" "1998/04/30" "LOTTERIES AND OTHER GAMES ACT (Chapter 438),ACT XXIV of 2001, as amended by Act III of 2004." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=431/1514764800" "317" "Tax on lotteries, gambling and betting - Lotteries and other games act (National lottery)" "Att Dwar Lotteriji u Loghob Iehor" "MT - Malta" "" "2018/01/01" "2002/09/02" "LOTTERIES AND OTHER GAMES ACT (Chapter 438),ACT XXIV of 2001, as amended by Act III of 2004." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=432/1514764800" "318" "Tax on lotteries, gambling and betting - Lotteries and other games act (Remote games)" "Att Dwar Lotteriji u Loghob Iehor" "MT - Malta" "" "2018/01/01" "2002/09/02" "LOTTERIES AND OTHER GAMES ACT (Chapter 438); Remote Gaming Regulations (438.04)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=433/1514764800" "319" "Capital tax - Dividend tax" "Dividendbelasting" "NL - Netherlands" "" "2018/01/01" "1966/01/01" "Dividend Tax Law, 1965 (Stb. 621) as last amended by the Law of December 23th 2009, (Stb. 609, 610 en 611)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=435/1514764800" "320" "Motor vehicles tax - Registration tax on passenger cars and motor bicycles" "Belasting van personenautos en motorrijwielen - BPM" "NL - Netherlands" "" "2018/01/01" "1992/01/01" "Law on the Tax on Passenger Cars and Motor Bicycles, 1992 (Stb. 709)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=443/1514764800" "321" "Motor vehicles tax" "Motorrijtuigenbelasting (MRB)" "NL - Netherlands" "" "2018/01/01" "1995/01/04" "Motor vehicle tax (MRB) 1994, (Stb. 1994, 17)." "NL - Netherlands" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=444/1514764800" "322" "Personal income tax" "Inkomstenbelasting" "NL - Netherlands" "" "2018/01/01" "2001/01/01" " Income Tax Law, 2001 (Stb. 2001,1), Wage Tax Law 1964 (Stb. 1964, 514)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=446/1514764800" "323" "Tax on lotteries, gambling and betting - Tax on games of chance" "Kansspelbelasting" "NL - Netherlands" "" "2018/01/01" "1961/09/14" "Law governing the tax on games on chance, 14 September 1961 (Stb. 313) as last amended by the Law of 17 December 2014 (Stb. 578)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=447/1514764800" "324" "Corporate income tax" "Podatek dochodowy od osób prawnych" "PL - Poland" "" "2018/01/01" "1992/01/01" "Act of 15 February 1992 on legal persons' income tax (Consolidated text: Journal of Laws of 2017, item 2343 with subsequent amendments)." "PL - Poland" "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/taxDetails.html?id=450/1514764800" "325" "Excise duty - Cars" "Podatek akcyzowy" "PL - Poland" "" "2018/01/01" "1993/07/05" "Act of 6 December 2008 on excise duty (consolidated text: Journal of Laws of 2017, item 43) (in force since 2009/03/01)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=452/1514764800" "326" "Motor vehicles tax - Transport vehicles" "Podatek od środków transportowych" "PL - Poland" "" "2018/01/01" "1991/01/01" "Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2017 item 1785)." "PL - Poland" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=458/1514764800" "327" "Personal income tax" "Podatek dochodowy od osób fizycznych" "PL - Poland" "" "2018/01/01" "1992/01/01" "Act of 26 July 1991 on personal income tax (consolidated text: Journal of Laws of 2018 item 200 with subsequent amendments).Act of 20 November 1998 on lump-sum income tax (Journal of Laws of 2017 item 2157 with subsequent amendments) in force since 1999/01/01." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=459/1514764800" "328" "Stamp duty" "Opłata skarbowa" "PL - Poland" "" "2018/01/01" "1947/05/01" "Act of 16 November 2006 on stamp duty (Journal of Laws of 2016 item 1827, with subsequent amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=460/1514764800" "329" "Tax on real estate" "Podatek od nieruchomości" "PL - Poland" "" "2018/01/01" "1986/01/01" "Act of 12 January 1991 on local taxes and charges (Journal of Laws of 2017 item 1785)." "PL - Poland" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=461/1514764800" "330" "Motor vehicles tax - Circulation tax" "Imposto único de circulação - IUC" "PT - Portugal" "" "2018/01/01" "2007/07/01" "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, Law 7-A/ 2016 of 30 March." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=467/1514764800" "331" "Personal income tax" "Imposto sobre o rendimento das pessoas singulares - IRS" "PT - Portugal" "" "2018/01/01" "1989/01/01" "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; Law 82-E/2014 of 31 December; Law 7-A, of 30 March; Law 114/2017, of 29 December." "PT - Portugal" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority; Local authority" "Central authority; Regional authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=469/1514764800" "332" "Corporate income tax - Dividends" "Impozitul pe dividende" "RO - Romania" "" "2018/01/01" "2004/01/01" "The 5th Chapter of the 2nd Title of the Fiscal Code, approved by Law no 227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "Dividends" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=471/1514764800" "333" "Personal income tax" "Impozit pe venit" "RO - Romania" "" "2018/01/01" "1991/04/01" "The 4rd Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=487/1514764800" "334" "Stamp duty - Judicial stamp fee" "Taxă judiciară de timbru" "RO - Romania" "" "2018/01/01" "1997/07/24" "Government Emergency Ordinance No 80/2013 regarding judicial stamp fee. The G.E.O. enables the Government to, annually, update the level of taxation." "RO - Romania" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=494/1514764800" "335" "Tax on real estate - Tax on buildings" "Impozitul si taxa pe cladiri" "RO - Romania" "" "2018/01/01" "2004/01/01" "Law no 227/2015 regarding the Fiscal Code, Title IX, Chapter 2Government Decision no. 1/2016 for approval of Methodological Norms for the Fiscal Code." "RO - Romania" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=497/1514764800" "336" "Capital tax - Individual capital income tax" "Skatt på kapital, hushåll" "SE - Sweden" "" "2018/01/01" "2000/01/01" "Income Tax Act (1999:1229)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=499/1514764800" "337" "Stamp duty" "Stämpelskatt" "SE - Sweden" "" "2018/01/01" "1984/07/01" "Registration Authorities Stamp Duty Act (1984:404)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=501/1514764800" "338" "Capital tax - Tax on share dividends to non-residents" "Kupongskatt" "SE - Sweden" "" "2018/01/01" "1971/01/01" "Act on Tax on Dividends to Non-Residents (1970:624)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=503/1514764800" "339" "Excise duty - Sulfur tax" "Svavelskatt" "SE - Sweden" "" "2018/01/01" "1995/01/01" "Energy Tax Act (SFS 1994:1776)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=512/1514764800" "340" "Excise duty - Tax on natural gravel" "Skatt på naturgrus" "SE - Sweden" "" "2018/01/01" "1999/01/01" "Tax on Natural Gravel Act (SFS 1995:1667)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=513/1514764800" "341" "Insurance tax - Tax on life insurance premium" "Särskild premieskatt för grupplivförsäkring" "SE - Sweden" "" "2018/01/01" "1991/01/01" "Act on Special Premium Tax on Group Life Insurance Act (1990:1427)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=516/1514764800" "342" "Motor vehicles tax" "Fordonsskatt" "SE - Sweden" "" "2018/01/01" "2006/05/01" "Road Traffic Tax Act (SFS 2006:227)." "SE - Sweden" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=517/1514764800" "343" "Social security contribution (Employees)" "Allmän pensionsavgift" "SE - Sweden" "" "2018/01/01" "1995/01/01" "Public Pension Contributions Act (1994:1744)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=524/1514764800" "344" "Tax on lotteries, gambling and betting - Lottery tax" "Lotteriskatt" "SE - Sweden" "" "2018/01/01" "1992/01/01" "Lottery Tax Act (SFS 1991:1482)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=527/1514764800" "345" "Tax on pesticides" "Skatt på bekämpningsmedel" "SE - Sweden" "" "2018/01/01" "1995/07/01" "Tax on Pesticide Act (SFS 1984:410)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=528/1514764800" "346" "Tax on thermal effect of nuclear power stations" "Skatt på termisk effekt i kärnkraftsreaktorer" "SE - Sweden" "2018/01/01" "2018/01/01" "2000/07/01" "Act on Tax on Thermal Effect in Nuclear Power Stations (SFS 2000:466)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=529/1514764800" "347" "Tax on waste" "Avfallsskatt" "SE - Sweden" "" "2018/01/01" "2000/01/01" "Tax on Waste Act (SFS 1999:673).http://rkrattsbaser.gov.se/sfst?fritext=1999%3A673&upph=false&post_id=3" "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=530/1514764800" "348" "Insurance tax" "Davek od prometa zavarovalnih poslov" "SI - Slovenia" "" "2018/01/01" "1999/07/08" "Insurance Premium Tax Act (Zakon o davku od prometa zavarovalnih poslov) (Official Gazette of RS, no. 57/99, 72/05, 90/14)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=536/1514764800" "349" "Motor vehicles tax" "Davek na motorna vozila" "SI - Slovenia" "" "2018/01/01" "1999/07/01" "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)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=537/1514764800" "350" "Social security contribution (Employees)" "Prispevki za socialno varnost delojemalcev" "SI - Slovenia" "2018/01/25" "2018/01/01" "1992/04/01" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1), Labour Market Regulation Act (Zakon o urejanju trga dela - ZUTD)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=540/1514764800" "351" "Social security contribution (Employers)" "Prispevki za socialno varnost delodajalcev" "SI - Slovenia" "" "2018/01/01" "1992/04/01" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Labour market regulation act (Zakon o urejanju trga dela – ZUTD), Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=541/1514764800" "352" "Tax on lotteries, gambling and betting - Lottery and gambling tax" "Davek od iger na srečo - ZDIS" "SI - Slovenia" "" "2018/01/01" "1999/07/17" "Zakon o davku od iger na srečo - ZDIS (Official Gazette of the Republic of Slovenia No.: 57/99, 85/01)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=543/1514764800" "353" "Tax on real estate - Real estate sales tax" "Davek na promet nepremičnin" "SI - Slovenia" "" "2018/01/01" "1999/07/08" "Real Property Transaction Tax Act - Zakon o davku na promet nepremičnin - ZDPN-2 (Official Gazette of the Republic of Slovenia No.: 117/06 and 25/16)" "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=545/1514764800" "354" "Motor vehicles tax" "Daň z motorových vozidiel" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "New Law No. 361/2014, replaced part of Law No. 582/2004 on motor vehicle tax Last amended by No. 253/2015 amemendment" "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=553/1514764800" "355" "Personal income tax" "Daň z príjmov fyzických osôb" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Act No. 595/2003 on Income Tax, as last amended by Act No. 344/2017." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Regional authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=554/1514764800" "356" "Social security contribution - Social and health insurance (Employees)" "Sociálne a zdravotné poistenie" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Law No. 461/2003, as last amended by Act No. 266/2017 and law No. 580/2004, as last amended by Act No. 351/2017." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=557/1514764800" "357" "Social security contribution - Social and health insurance (Employers)" "Sociálne a zdravotné poistenie" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Law No. 461/2003, as last amended by Act No. 266/2017 and Law 580/2004, as last ammended by Act No. 351/2017." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=558/1514764800" "358" "Tax on real estate - Immovable property tax" "Daň z nehnuteľností" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Law No. 582/2004, as last amended by Law No. 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=559/1514764800" "359" "Aggregates levy" "Aggregates levy" "UK - United Kingdom" "" "2018/01/01" "2002/04/01" "Finance Act 2001." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=561/1514764800" "360" "Capital tax - Capital gains tax" "Taxes on capital gains" "UK - United Kingdom" "" "2018/01/01" "1965/04/06" "Taxation of Chargeable Gains Act 1992, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=562/1514764800" "361" "Insurance tax" "Insurance premium tax (IPT)" "UK - United Kingdom" "" "2018/01/01" "1994/10/01" "Finance Act 1994 as amended by subsequent Finance Acts and the Financial Services & Markets Act 2000." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=574/1514764800" "362" "Landfill tax" "Landfill tax" "UK - United Kingdom" "" "2018/01/01" "1996/10/01" "Finance Act 1996." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=575/1514764800" "363" "Motor vehicles tax - Vehicle excise duty" "Vehicle excise duty (VED)" "UK - United Kingdom" "" "2018/01/01" "1994/01/01" "Vehicle Excise and Registration Act 1994, as amended by subsequent finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=576/1514764800" "364" "Stamp duty - Land tax" "Stamp duty land tax" "UK - United Kingdom" "" "2018/01/01" "2003/12/01" "Finance Act 2003." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=578/1514764800" "365" "Stamp duty - Reserve tax" "Stamp duty reserve tax" "UK - United Kingdom" "" "2018/01/01" "1986/10/27" "Finance Act 1986, as amended by subsequent finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=579/1514764800" "366" "Stamp duty" "Stamp duty" "UK - United Kingdom" "" "2018/01/01" "1891/01/01" "Stamp Act 1891: subsequent finance acts; corresponding legislation in Northern Ireland." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=580/1514764800" "367" "Tax on lotteries, gambling and betting - Machine games duty" "Machine games duty" "UK - United Kingdom" "" "2018/01/01" "2013/02/01" "The Finance Act 2012, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=581/1514764800" "368" "Tax on lotteries, gambling and betting - Bingo duty" "Bingo duty" "UK - United Kingdom" "" "2018/01/01" "1981/01/01" "Betting and Gaming Duties Act 1981, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=582/1514764800" "369" "Tax on lotteries, gambling and betting - Gaming duty" "Gaming duty" "UK - United Kingdom" "" "2018/01/01" "1997/10/01" "Finance Act 1997 as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=583/1514764800" "370" "Tax on lotteries, gambling and betting - General betting duties" "General betting duty" "UK - United Kingdom" "" "2018/01/01" "1981/01/01" "Betting and Gaming Duties Act 1981, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=584/1514764800" "371" "Tax on lotteries, gambling and betting - Lottery duty" "Lottery duty" "UK - United Kingdom" "" "2018/01/01" "1993/01/01" "Finance Act 1993 as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=585/1514764800" "372" "Tax on lotteries, gambling and betting - Pool betting duties" "Pool betting duty" "UK - United Kingdom" "" "2018/01/01" "1981/01/01" "Betting and Gaming Duties Act 1981, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=586/1514764800" "373" "Capital tax - Capital yields tax (Special method of collection of income tax)" "Kapitalertragsteuer" "AT - Austria" "" "2018/01/01" "1993/01/01" "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 117/2016." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=590/1514764800" "374" "Contribution to the chamber of labour" "Arbeiterkammerumlage" "AT - Austria" "" "2018/01/01" "1992/01/01" "Law on chamber of labour, BGBl. (federal gazette) No 626/1991, as last amended by BGBl. No 46/2014." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=591/1514764800" "375" "Capital tax - Inheritance tax and transfer duty upon death" "Droits de succession et de mutation par décès / Successierechten en rechten van overgang (bij overlijden)" "BE - Belgium" "" "2018/01/01" "1936/06/01" "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. " "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=595/1514764800" "376" "Social security contribution - Health care contribution on pensions" "Cotisation A.M.I. sur la pension / Z.I.V.-bijdrage op het pensioen" "BE - Belgium" "" "2018/01/01" "1990/01/01" "Article 191, 7° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=596/1514764800" "377" "Social security contribution - Solidarity levy on pensions" "Cotisation de solidarité sur la pension / Solidariteitsbijdrage op het pensioen" "BE - Belgium" "" "2018/01/01" "1995/01/01" "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)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=597/1514764800" "378" "Social security contribution - 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" "" "2018/01/01" "1990/01/01" "Article 191, 15° of the Law concerning the compulsory insurance for medical care and benefits (coordinated on 14 July 1994)." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=598/1514764800" "379" "Tax on real estate - Withholding tax on real estate" "Précompte immobilier / Onroerende voorheffing" "BE - Belgium" "" "2018/01/01" "1962/11/20" "Income Tax Code, articles 7 to 16, 251 to 260ter and 471 to 504. The “Vlaamse Codex Fiscaliteit” (Flemish Tax Code) includes the provisions relating to the withholding tax on real estate in the Flemish Region.For rates:Decree 22.10.2003, 27.04.2006 and 10.12.2009 for the Walloon region;Decree 19.12.2003 and 18.11.2016 for the Flemish Region;Ordonnance 08.12.2005 for the Region of Brussels Capital." "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=599/1514764800" "380" "Withholding tax on income from movable property" "Précompte mobilier / Roerende voorheffing" "BE - Belgium" "" "2018/01/01" "1962/11/20" "Income Tax Code, articles 17-22 and 261-269." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=600/1514764800" "381" "Motor vehicles tax - Circulation licenses for public use vehicles" "Άδειες κυκλοφορίας οχημάτων Δημόσιας Χρήσης" "CY - Cyprus" "" "2018/01/01" "1972/01/01" "Law N.86/1972 as amended." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=601/1514764800" "382" "Tax on lotteries, gambling and betting - Betting tax" "Φόρος Στοιχημάτων" "CY - Cyprus" "" "2018/01/01" "1997/07/01" "The Collective Bets (Regulation and Taxation) Laws of 1997 to 2007." "CY - Cyprus" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=604/1514764800" "383" "Tax on lotteries, gambling and betting - Horseracing bets and Sweepstakes" "Φόρος Στοιχημάτων" "CY - Cyprus" "" "2018/01/01" "1973/01/01" "Taxation of Horseracing bets and Sweepstakes Law of 1973 to 2007." "CY - Cyprus" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=605/1514764800" "384" "Insurance tax - Tax on third-party insurance for motor vehicles" "Afgift af ansvarsforsikringer for motorkøretøjer (Motoransvarsforsikringsafgiftsloven)" "DK - Denmark" "" "2018/01/01" "1975/05/07" "Law on tax on third‑party insurance for motor vehicles etc. (motoransvarsforsikringsafgiftsloven), see Statutory Notice No 213 of 27 February 2017.https://www.retsinformation.dk/Forms/R0710.aspx?id=183466" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=610/1514764800" "385" "Capital tax - Succession and gift duty" "Impuesto sobre sucesiones y donaciones" "ES - Spain" "" "2018/01/01" "1988/01/01" "Law No 29 of 18 December 1987 (https://www.boe.es/boe/dias/1987/12/19/pdfs/A37402-37408.pdf); Royal Decree No 1629 of 8 November 1991 approving the regulation on succession and gift duty (https://www.boe.es/boe/dias/1991/11/16/pdfs/A37169-37184.pdf)." "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=613/1514764800" "386" "Capital tax - Tax on capital transfers and documented legal acts" "" "ES - Spain" "" "2018/01/01" "1967/06/01" "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 (https://www.boe.es/buscar/act.php?id=BOE-A-1993-25359); Royal Decree No 828 of 29 May 1995, approving the regulation on the tax on capital transfers and documented legal acts (https://www.boe.es/diario_boe/txt.php?id=BOE-A-1995-15071) (see general comments)" "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=614/1514764800" "387" "Capital tax - Wealth tax" "Impuesto sobre el patrimonio" "ES - Spain" "" "2018/01/01" "1977/12/31" "Law No 19 of 6 June 1991 (http://www.boe.es/buscar/act.php?id=BOE-A-1991-14392) on wealth tax, applicable from 1 January 1992; Royal Decree No 2481 of 23 December 1994 regulates the exemption for business activities and interests in businesses (http://www.boe.es/diario_boe/txt.php?id=BOE-A-1999-21571) (see general comments)." "ES - Spain" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=615/1514764800" "388" "Corporate income tax - Non-residents income tax" "Impuesto sobre la Renta de No Residentes" "ES - Spain" "" "2018/01/01" "1999/01/01" "Royal Decree Law 5/2004 of 5 March, passing the amended text of the Non-Resident Income Tax Law (Official Gazette of 12 March) (http://www.boe.es/buscar/act.php?id=BOE-A-2004-4527); Royal Decree 1776/2004 of 30 July, passing the implementing regulation (http://www.boe.es/buscar/act.php?id=BOE-A-2004-14532)" "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=616/1514764800" "389" "Personal income tax - Non-residents income tax" "Impuesto sobre la Renta de No Residentes" "ES - Spain" "" "2018/01/01" "1999/01/01" "Royal Decree Law 5/2004 of 5 March, passing the amended text of the Non-Resident Income Tax Law (Oficcial Gazzette of 12 March) (http://www.boe.es/buscar/act.php?id=BOE-A-2004-4527); Royal Decree 1776/2004 of 30 July, passing the implementing regulation (http://www.boe.es/buscar/act.php?id=BOE-A-2004-14532)" "ES - Spain" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=617/1514764800" "390" "Social security contribution (Employees)" "Contribuciones a la Seguridad Social" "ES - Spain" "" "2018/01/01" "1991/01/01" "The legal basis of the Spanish Social Security System in its current shape is the Royal Legislative Decree 8/2015, of 30 th October, approving the Codified Text of the General Law on Social Security https://www.boe.es/buscar/pdf/2015/BOE-A-2015-11724-consolidado.pdf" "ES - Spain" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=618/1514764800" "391" "Social security contribution (Employers)" "Contribuciones a la Seguridad Social" "ES - Spain" "" "2018/01/01" "1991/01/01" "The legal basis of the Spanish Social Security System in its current shape is the Royal Legislative Decree 8/2015, of 30 th October, approving the Codified Text of the General Law on Social Security https://www.boe.es/buscar/pdf/2015/BOE-A-2015-11724-consolidado.pdf" "ES - Spain" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=619/1514764800" "392" "Motor vehicles tax - Vehicle tax" "Ajoneuvovero/Fordonsskatt" "FI - Finland" "" "2018/01/01" "2004/01/01" "Vehicle Tax Act of 30 December 2003 (1281/2003). (Originally Vehicle Tax Act of 30 December 1966 (722/1966))." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=621/1514764800" "393" "Taxation of non-residents income" "Rajoitetusti verovelvollisten tulon verottaminen" "FI - Finland" "" "2018/01/01" "1978/08/11" "Act on Taxation of Non‑residents’ Income of 11 August 1978 (627/1978)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=623/1514764800" "394" "Withholding tax at source on interest" "Korkotulon lähdevero/Källskatt på ränteinkomst" "FI - Finland" "" "2018/01/01" "1990/12/28" "Act on Tax Withheld at Source from Interest of 28 December 1990 (1341/1990)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=625/1514764800" "395" "Withholding tax for foreign employees" "Ulkomailta tulevan palkansaajan lähdevero/Källskatt för löntagare från utlandet" "FI - Finland" "" "2018/01/01" "1995/12/18" "The Act on Withholding Tax for Foreign Employees of 18 December 1995 (1551/1995)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=626/1514764800" "396" "Corporate income tax - Social contribution on corporate income tax" "Contribution sociale sur l'impôt sur les sociétés" "FR - France" "" "2018/01/01" "2000/01/01" "Article 235 ter ZC of the General Tax Code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=627/1514764800" "397" "Capital tax - Capital gains tax" "Cáin Ghnóchan Caipitiúil" "IE - Ireland" "" "2018/01/01" "1975/04/06" "The Taxes Consolidation Act, 1997, as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=634/1514764800" "398" "Capital tax - Inheritance and gift tax" "Cáin Fháltas Caipitiúil" "IE - Ireland" "" "2018/01/01" "1975/01/01" "Capital Acquisitions Tax Consolidation Act, 2003, as amended by subsequent Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=635/1514764800" "399" "Motor vehicles tax - Vehicle registration tax" "Vehicle registration tax (VRT)" "IE - Ireland" "" "2018/01/01" "1993/01/01" "Finance Act, 1992, as amended by subsequent Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=642/1514764800" "400" "Personal income tax" "Income tax" "IE - Ireland" "" "2018/01/01" "1922/01/01" "Taxes Consolidation Act, 1997 as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=643/1514764800" "401" "Stamp duty on property" "Stamp duty on property" "IE - Ireland" "" "2018/01/01" "1999/01/01" "Stamp Duties Consolidation Act 1999 as amended by later Finance Acts, up to and including Finance Act 2017." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=644/1514764800" "402" "Stamp duty on shares" "Stamp duty on shares" "IE - Ireland" "" "2018/01/01" "1999/01/01" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts, up to and including Finance Act 2014." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=645/1514764800" "403" "Tax on real estate - Rates" "Rates" "IE - Ireland" "" "2018/01/01" "1838/01/01" "A tax levied by local authorities on the occupiers of certain types of immovable property.  Rating legislation is spread across numerous Acts, many of which date from the 19th century.  The primary legislation relating to rates is the Poor Relief (Ireland) Act 1838." "IE - Ireland" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=646/1514764800" "404" "Capital tax - Succession and gift duty" "Imposta sulle successioni e donazioni" "IT - Italy" "" "2018/01/01" "1990/10/31" "DLgs No 346/1990; DL No. 460/1997; Law No 342/2000; Law No 383/2001; DL No 262/2006,  as modified by the conversion Law No. 286/2006,  Law No. 296/2006; L. 244/2007, D.lg.s n. 175/2014." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=647/1514764800" "405" "IRAP - Regional tax on productive activities" "Imposta Regionale sulle attività produttive - IRAP" "IT - Italy" "" "2018/01/01" "1997/12/15" "D. Lgs.n 446 of 15 December 1997 (GU n° 298 of 23 December 1997, ordinary supplement 252/L); L n°244/2007." "IT - Italy" "Central authority" "Central authority; Regional authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=650/1514764800" "406" "Motor vehicles tax - Regional motor-vehicle taxes" "Tasse automobilistiche" "IT - Italy" "" "2018/01/01" "1992/12/30" "Dlgs n° 504 of 30 December 1992 and the instruments specified therein; DPR n° 39 of 5 February 1953,D.M. n. 462/1998, L. 342/2000, L. 99/2009,D.L. n. 78/2015, D.L. n. 953/1982" "IT - Italy" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=652/1514764800" "407" "Regional tax on motor fuel" "Imposta regionale sulla benzina per autotrazione" "IT - Italy" "" "2018/01/01" "1991/01/01" "Law 23.12.1996 no. 662; Law. 24.12.1992 no 225; Law 28.12.1995 n. 549;Legislative Decree 21.12.1990, n. 398 and Ministerial Decree 30.07.1996; Law 27.12.2006 n. 296;" "IT - Italy" "Central authority; Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=655/1514764800" "408" "Registration tax" "Imposta di registro" "IT - Italy" "" "2018/01/01" "1972/10/26" "Presidential Decree n° 634 of 26 October 1972; Presidential Decree n° 131 of 26 April 1986 as amended; Law n° 488 of 12/23/1999 and Law n° 342 of 11/21/2000; Decree Law 31 January 2005, N 7, as converted by Law n° 43 of 03/31/2008; Decree Law 223 of 4 July 2006; Decree Law 7 January 2008.Legislative Decree 14.03.2011, n. 23 (art. 10)Decree Law 12.09.2013  n. 104, converted into Law 8.11.2013 n. 128 (art. 26).Law 27.12.2017 n. 205 (art. 1, par. 87)." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=656/1514764800" "409" "Stamp duty - Duty in lieu of registration and stamp duties (excl. Insurance tax)" "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" "" "2018/01/01" "1973/09/29" "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" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=658/1514764800" "410" "Tax on lotteries, gambling and betting - Duty on lotto" "Tributo di gioco relativo al lotto" "IT - Italy" "" "2018/01/01" "1938/10/19" "RDL n° 1933 of 19 October 1938 (GU n° 298 of 30 December 1938), which became Law n° 973/1939; DPR n° 600 of 27 September 1973; Law n° 528 of 2 August 1982; Law n° 101 of 14 March 1985; DL n° 310 of 30 June 1986, which became Law n° 494/1986; Law n° 123/1987; L n° 85/1990; DPR 303/1990." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=659/1514764800" "411" "Tax on lotteries, gambling and betting - State lotteries" "Lotterie nazionali" "IT - Italy" "" "2018/01/01" "1955/08/04" "Law n° 722 of 4 August 1955; DPR n° 1143 of 30 December 1970; DPR n° 600 of 27 September 1973; Law n° 66 of 22 February 1974;Law n° 528 of 2 August 1982; Law n° 117 of 2 May 1984, Law n° 357 of 10 August 1988; DPR n° 562 of 16 December 1988; MD of 11 January 1989 L n° 62 of 26 March 1990 (GU of 28 March 1990)." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=660/1514764800" "412" "Motor vehicles tax - Taxes on vehicles" "Kelių infrastruktūros mokestis Komercinių transporto priemonių mokestis" "LT - Lithuania" "" "2018/01/01" "1991/04/02" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=661/1514764800" "413" "Tax on lotteries, gambling and betting - Gaming tax" "Loterijų ir lošimų mokestis" "LT - Lithuania" "" "2018/01/01" "2001/05/17" "Law on Gaming Tax, No IX-326 adopted in 17th May 2001, new revision from 1st January 2009." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=663/1514764800" "414" "Social security contribution (Employees)" "Sociālās apdrošināšanas iemaksas" "LV - Latvia" "" "2018/01/01" "1990/12/18" "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)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=669/1514764800" "415" "Duty on documents and transfers - Immovables" "Taxxa fuq Dokumenti u Trasferimenti - Immobli" "MT - Malta" "" "2018/01/01" "1992/11/25" "Duty on Documents and Transfers Act, Chapter 364." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=671/1514764800" "416" "Duty on documents and transfers - Insurance policy" "Taxxa fuq Dokumenti u Transferimenti - Polza ta l-Assigurazzjoni" "MT - Malta" "" "2018/01/01" "1992/11/25" "Duty on Documents and Transfers Act, Chapter 364." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=672/1514764800" "417" "Duty on documents and transfers - Property transfers" "Taxxa fuq Dokumenti u Trasferimenti - Trasferiment ta Propjeta" "MT - Malta" "" "2018/01/01" "1992/11/25" "Duty on Documents and Transfers Act, Chapter 364. Income Tax Act, Chapter 123." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=673/1514764800" "418" "Excise duty - Mobile telephony" "Dazju tas-Sisa fuq Telefonija Cellulari" "MT - Malta" "" "2018/01/01" "2005/01/01" "Excise Duty Act - Chapter 382." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=678/1514764800" "419" "Fees for rights of use and rights of way" "Fees for rights of use and rights of way" "MT - Malta" "" "2018/01/01" "2004/09/14" "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" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=680/1514764800" "420" "Motor vehicles tax - Tax on heavy motor vehicles" "Belasting zware motorrijtuigen" "NL - Netherlands" "" "2018/01/01" "1995/11/29" "Law governing tax on heavy goods vehicles of 29 November 1995 (Stb. 563), as last amended by the Law of December 2009 (Stb. 609)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=682/1514764800" "421" "Tax on tap-water" "Leidingwaterbelasting" "NL - Netherlands" "" "2018/01/01" "1994/01/01" "Law on environmental taxes (Wet belastingen op Milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by Bijstellingsregeling accijns, belasting van personenauto’s en motorrijwielen, motorrijtuigenbelasting, belastingen op milieugrondslag en Provinciewet 2017, wet van 29 december 2016, Stb. 2016 nr. 68755." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=685/1514764800" "422" "Tax on civil law transactions" "Podatek od czynności cywilnoprawnych" "PL - Poland" "" "2018/01/01" "2001/01/01" "Act of 9 September 2000 on tax on civil law transactions (Journal of Laws of 2017 item 1150)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=687/1514764800" "423" "Social security contribution (Employees)" "Contribuições para a segurança social" "PT - Portugal" "" "2018/01/01" "1986/10/01" "Law 110/2009 of 16 September (New Contributive Code);Law 119/2009 of 30 December; Decree-Law 140-B/2010 of 30 December; Law 82-B/2014, of 31 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=689/1514764800" "424" "Social security contribution (Employers)" "Contribuições para a segurança social" "PT - Portugal" "" "2018/01/01" "1986/10/01" "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." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=690/1514764800" "425" "Tax on lotteries, gambling and betting - Gaming tax" "IEJ - Imposto Especial de Jogo" "PT - Portugal" "" "2018/01/01" "1990/01/01" "Decree Law 422/89 of 2 December, as amended; Decree-Law 10/95 of 19 January; Decree-Law 66/2015 of 29 April." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=692/1514764800" "426" "Tax on real estate - Immovable property municipal tax" "IMI - Imposto municipal sobre imóveis" "PT - Portugal" "" "2018/01/01" "2003/12/01" "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, 16 December 1998; Law 19/2003, 20 June 2003; Law 64-B/2011, 30 December; Law 82-D/2014, 31 December; Law 82-B/2014, 31 December; Law 7-A/ 2016, 30 April; Law 42/2016, 28 December." "PT - Portugal" "Central authority; Regional authority; Local authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=693/1514764800" "427" "Tax on real estate - Immovable property municipal transfer tax" "IMT - Imposto municipal sobre as transmissões onerosas de imóveis" "PT - Portugal" "" "2018/01/01" "2004/01/01" "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." "PT - Portugal" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=694/1514764800" "428" "Corporate income tax - Tax on profit and on incomes of microenterprises" "Impozitul pe profit si impozitul pe veniturile microintreprinderilor" "RO - Romania" "" "2018/01/01" "2004/01/01" "The 2nd Title of the Fiscal Code, approved by Law no 227/2015 with subsequent amendments and completions.Tax on incomes of micro-enterprises: the 3th Title of the Fiscal Code, approved by Law no. 227/2015 with susequent amendments and completions." "RO - Romania" "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/taxDetails.html?id=695/1514764800" "429" "Capital tax - Tax on pension fund earnings" "Avkastningsskatt" "SE - Sweden" "" "2018/01/01" "1990/07/01" "Tax on Capital Yields on Pensions Fund Earnings Act (1990:661)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=705/1514764800" "430" "Payroll tax" "Särskild löneskatt" "SE - Sweden" "" "2018/01/01" "1990/07/01" "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." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=708/1514764800" "431" "CO2 tax" "Okoljska dajatev za obremenjevanje zraka z emisijo ogljikovega dioksida" "SI - Slovenia" "" "2018/01/01" "1996/02/02" "Regulation on Carbon dioxide emission tax - Uredba o okoljski dajatvi za onesnaževanje zraka z emisijo ogljikovega dioksida (Official Gazette of RS, no. 22/16)Environment Protection Act - Zakon o varstvu okolja (Official Gazette of RS, no. 39/06; 30/16)Decision laying down the amount per unit of burden on environment with emission from carbon dioxide -Sklep o določitvi zneska na enoto obremenitve okolja z emisijo ogljikovega dioksida (Official Gazette of RS, no. 22/16)" "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=714/1514764800" "432" "Personal income tax" "Dohodnina" "SI - Slovenia" "" "2018/01/01" "1991/01/01" "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, 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, 55/15; 102/15-ZUJF-E; 63/16, 69/17." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=715/1514764800" "433" "Tax on lotteries, gambling and betting - Remote gaming duty" "Remote gaming duty" "UK - United Kingdom" "" "2018/01/01" "2007/09/01" "Betting and Gaming Duties Act 1981, as amended by subsequent Finance Acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=727/1514764800" "434" "Local authority tax on the sum of wages" "Kommunalsteuer" "AT - Austria" "" "2018/01/01" "1993/01/01" "Local Authority Tax Law, BGBl. No 819/1993, as last amended by BGBl. I Nr. 117/2016" "AT - Austria" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=730/1514764800" "435" "Social security contribution (Employees)" "Sozialversicherungsbeiträge" "AT - Austria" "" "2018/01/01" "1956/01/01" "General Social Security Law." "AT - Austria" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=733/1514764800" "436" "Social security contribution (Employers)" "Sozialversicherungsbeiträge" "AT - Austria" "" "2018/01/01" "1956/01/01" "General Social Security Law." "AT - Austria" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=734/1514764800" "437" "Insurance tax" "Taxes sur les contrats d' assurance / Taks op de verzekeringscontracten" "BE - Belgium" "" "2018/01/01" "2007/01/01" "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”." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=735/1514764800" "438" "Motor vehicles tax - Eurovignette" "Eurovignette / Eurovignet" "BE - Belgium" "2016/04/01" "2018/01/01" "1995/01/01" "The eurovignette was abolished in Belgium as from 01/04/2016. From that date on it was replaced by the kilometer-levy, which is considered to a fee and not a tax. However pending cases still generate some tax revenue. The discription in this file merely reflects the latest applicable situation." "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=737/1514764800" "439" "Capital tax - Long-term savings" "Taxe sur l épargne à long terme / Taks op het lange-termijnsparen" "BE - Belgium" "" "2018/01/01" "2007/01/01" "This tax is regulated by the Code of miscellaneous taxes and duties and by the decrees issued for its implementationYou 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." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=738/1514764800" "440" "Capital tax - Taxes on donations, sponsorships and acquisition of property" "Данък при придобиване на имущества от дарение и по възмезден начин" "BG - Bulgaria" "" "2018/01/01" "1952/01/01" "Local Taxes and Fees Act, promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, last amended and supplemented SG No. 97/5.12.2017, effective 1.01.2018, amended SG No. 99/12.12.2017, effective 1.01.2018.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=739/1514764800" "441" "Tax on lotteries, gambling and betting" "Данъци върху хазарта" "BG - Bulgaria" "" "2018/01/01" "1998/01/01" "Corporate Income Tax, promulgated, State Gazette No. 105/22.12.2006, effective 1.01.2007, last amended and supplemented, SG No. 97/5.12.2017, effective 1.01.2018, supplemented SG No. 103/28.12.2017, effective 1.01.2018.http://www.minfin.bg/en/page/982?lt=1 " "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=743/1514764800" "442" "Motor vehicles tax" "Φόροι κατανάλωσης" "CY - Cyprus" "" "2018/01/01" "2004/05/01" "The Excise Duties Law No. 91(I)/2004." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=744/1514764800" "443" "Tax on real estate - Lands and surveys fees" "Τέλη που επιβάλλονται και εισπράττονται από το Τμήμα Κτηματολογίου και Χωρομετρίας" "CY - Cyprus" "" "2018/01/01" "1954/03/01" "Law No 78(Ι)/2000 as amended. The tax was abolished for deaths happened after the year 2000." "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=747/1514764800" "444" "Social security contribution - Voluntary pension insurance (Employees)" "Dobrovolné pojistné na důchodové pojištění" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 589/1992 Coll. as amended notably by 155/1995." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=748/1514764800" "445" "Social security contribution - Voluntary pension insurance (Employers)" "Dobrovolné pojistné na důchodové pojištění" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 589/1992 Coll. as amended notably by 155/1995." "CZ - Czech Republic" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=749/1514764800" "446" "Social security contribution - Accident insurance contributions (Employers)" "Pojistné na úrazové pojištění" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 262/2006 and Ministerial Decree No. 125/1993 Coll. With its latest amendments" "CZ - Czech Republic" "Central authority" "Social security" "" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=750/1514764800" "447" "Social security contribution - Voluntary sick insurance (Self-employed)" "Dobrovolné pojistné na nemocenské od OSVČ" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Law No. 187/2006 Coll. and Law No. 589/1992 Coll." "CZ - Czech Republic" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=751/1514764800" "448" "Capital tax - Tax on yield of pension scheme assets" "Pensionsafkastskat" "DK - Denmark" "" "2018/01/01" "1998/06/26" "Legal notice No. 1126 of 10 October 2014 (Pensionsafkastbeskatningsloven)." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=757/1514764800" "449" "Pollution charge" "Saastetasu" "EE - Estonia" "" "2018/01/01" "2006/01/01" "Environmental Charges Act, entered into force 1 January 2006 (State Gazette I 2005 No 67 Art 512). Last amended 14.06.2017 (State Gazette I, 30.06.2017, 4), entered into force 10.07.2017." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=762/1514764800" "450" "Tax on lotteries, gambling and betting - Betting and gambling" "Impuestos y tasas sobre el juego" "ES - Spain" "" "2018/01/01" "1967/01/01" "Fees on Gambling: Royal Decree law 16/1977, of 25 February (https://www.boe.es/buscar/doc.php?id=BOE-A-1977-5883), developed by the Royal Decree 2221/1984 (https://www.boe.es/diario_boe/txt.php?id=BOE-A-1984-27691).Fees on Betting (Decree 3059/1966), articles 36 to 41 (https://www.boe.es/diario_boe/txt.php?id=BOE-A-1966-20178).Tax on Gambling and Betting: Law 13/2011, of 27 May (https://www.boe.es/buscar/act.php?id=BOE-A-2011-9280) (see general comments)" "ES - Spain" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=767/1514764800" "451" "Payroll tax" "Taxe sur les salaires" "FR - France" "" "2018/01/01" "1968/01/01" "Articles 231 to 231 bis U and 1679, 1679A, 1679 bis of the General Tax Code (Code général des impôts)." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=771/1514764800" "452" "Personal income tax - Social welfare levy, Surcharge levy and Solidarity levy" "Prélèvements sociaux sur les revenus du capital" "FR - France" "" "2018/01/01" "1998/01/01" "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 \")." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=772/1514764800" "453" "Social security contribution - Pay related social insurance (Employees)" "Pay Related Social Insurance" "IE - Ireland" "" "2018/01/01" "1953/01/01" "Social Welfare (Consolidation) Act 2005." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=778/1514764800" "454" "Social security contribution - Pay related social insurance (Employers)" "Pay Related Social Insurance" "IE - Ireland" "" "2018/01/01" "1953/01/01" "Social Welfare (Consolidation) Act 2005." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=779/1514764800" "455" "Mortgage and cadastral tax" "Imposte ipotecarie e catastali" "IT - Italy" "" "2018/01/01" "1990/10/31" "Legislative Decree 31.10.1990, n° 347 (G.U. of 27 Novemeber 1990 n°277).Legislative Decree 14.03.2011, n° 23 (art. 10)Legislative Decree 12.09.2013, n° 104, converted into Law 8.11.2013, n° 128 (art. 26)." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=781/1514764800" "456" "Social security contribution - State social insurance (Employees)" "Valstybinio socialinio draudimo įmoka" "LT - Lithuania" "" "2018/01/01" "1991/06/20" "Law on State Social Insurance of the Republic of Lithuania" "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=782/1514764800" "457" "Social security contribution - State social insurance (Employers)" "Valstybinio socialinio draudimo įmoka" "LT - Lithuania" "" "2018/01/01" "1991/06/20" "Republic of Lithuania Law on State Social Insurance." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=783/1514764800" "458" "Withholding tax on savings (for other EU nationals)" "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" "" "2018/01/01" "2005/06/21" "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).Law of 24 November 2014 (Mémorial A, November 2014, p. 5990)" "LU - Luxembourg" "" "" "" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=787/1514764800" "459" "Withholding tax on savings (national)" "Retenue à la source libératoire sur certains intérêts produits par l'épargne mobilière" "LU - Luxembourg" "" "2018/01/01" "2005/12/23" "Law of 23/12/2005:- introduction of an automatic Withholding Tax on certain interest payments generated by savings in transferable assets- abolishment of wealth tax for individuals- change of certain provisions of the modified Law of 4/12/1967 concerning Personal Income Tax (Mémorial A, N°215, p. 3265 of 28/12/2005)Law of 17/7/2008 modifying the Law above (Mémorial A N° 107, p. 1510 of 25/7/2008)Law of 23/12/2016 modifying the Law of 23/12/2005 (Mémorial A N° 274, p. 5151 of 27/12/2016)" "LU - Luxembourg" "Central authority" "Central authority" "" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=788/1514764800" "460" "Tax on real estate - Duty for consolidation of ownership and legal clients in Land Register" "Nodeva par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā" "LV - Latvia" "" "2018/01/01" "1995/04/01" "Regulations issued by the Cabinet of Ministers." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=789/1514764800" "461" "Capital tax - Inheritance tax" "Schenk- en erfbelasting" "NL - Netherlands" "" "2018/01/01" "1956/06/28" "Law governing the tax on the right of succession, gifts and transfers, 28 June 1956, (Stb. 362) as last amended by the Law of 21 December 2016 (Stb. 545). The implementation of an exemption of the gift tax for a house from 2017, see also amendments by the Law of 23 December 2015 (Stb. 538)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=790/1514764800" "462" "Tax on legal transactions (Real estate and Insurance tax)" "Belastingen van rechtsverkeer" "NL - Netherlands" "" "2018/01/01" "1970/12/24" "Law governing the tax on legal transactions of 24 December 1970 (Stb. 1970, 611), as last amended by the Law of 23 December 2015 (Stb. 538).Under this law, the two following taxes are levied: (1) tax on transfers of real estate and (2) tax on insurances." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=791/1514764800" "463" "Social security contribution - Non-farmers (Employees)" "Ubezpieczenie społeczne (pozarolnicze)" "PL - Poland" "" "2018/01/01" "" "The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2017, item 1778 with further amendments).The Law of 27 August 2004 on health care benefits financed by public funds (consolidated text: Journal of Law of 2017 item 1938 with subsequent amendments)." "PL - Poland" "Central authority" "Central authority; Regional authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=794/1514764800" "464" "Social security contribution - Non-farmers (Employers)" "Ubezpieczenie społeczne (pozarolnicze)" "PL - Poland" "" "2018/01/01" "" "The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2017, item 1778 with further amendments).The Law of 20 April 2004 on employment promotion and labor market institutions (Consolidated text: Journal of Laws of 2017, item 1065 with further amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=795/1514764800" "465" "Social security contribution - Farmers" "Ubezpieczenie społeczne rolników" "PL - Poland" "" "2018/01/01" "1978/01/01" "The Law of 20 December 1990 on social insurance of farmers (consolidated text: Journal of Law of 2017 item 2336 with further amendments)." "PL - Poland" "Central authority; Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=796/1514764800" "466" "Social security contribution - Health insurance" "Ubezpieczenie zdrowotne" "PL - Poland" "" "2018/01/01" "1999/01/01" "The Law of 27 August 2004 on health care benefits financed by public funds (consolidated text: Journal of Law of 2017 item 1938 with subsequent amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=797/1514764800" "467" "Motor vehicles tax - Tax on means of transport" "Impozitul pe mijloacele de transport" "RO - Romania" "" "2018/01/01" "2004/01/01" "The 4th Chapter of the 9th Title of the Fiscal Code, approved by Law no.227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=801/1514764800" "468" "Tax on real estate - Tax on land and fee on land" "Impozitul si taxa pe teren" "RO - Romania" "" "2018/01/01" "2004/01/01" "The 3rd Chapter of the 9th Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions." "RO - Romania" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=806/1514764800" "469" "Personal income tax - Income tax on non-resident artistes and others" "Särskild inkomstskatt för utomlands bosatta artister m.fl." "SE - Sweden" "" "2018/01/01" "1993/01/01" "Act on Income Tax on Non‑Resident Artistes and Others (1991:591)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=807/1514764800" "470" "Concessions duties on special gambling" "Koncesijske dajatve iz posebnih iger na srečo" "SI - Slovenia" "" "2018/01/01" "1995/06/03" "Gambling Act (Zakon o igrah na srečo). " "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=811/1514764800" "471" "Motor vehicles tax - Annual fee on the use of motor vehicles" "Letna dajatev za uporabo vozil v cestnem prometu" "SI - Slovenia" "" "2018/01/01" "2008/06/25" "Motor Vehicle Charges Act - Zakon o dajatvah za motorna vozila (Official Gazette of the Republic Of Slovenia No. 54/17)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=812/1514764800" "472" "Tax on real estate - Charge for the use of building land" "Nadomestilo za uporabo stavbnih zemljišč" "SI - Slovenia" "" "2018/01/01" "1984/06/22" "Construction Land Act (Zakon o stavbnih zemljiščih-ZSZ)Construction Act (Zakon o graditvi objektov-ZGO-1)" "SI - Slovenia" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=813/1514764800" "473" "Tax on waste pollution" "a) Odlaganje odpadkov; b) Odvajanje odpadnih voda; c) Odpadna električna in elektronska oprema iz gospodinjstev; d) Izrabljene gume; e) Odpadna embalaža" "SI - Slovenia" "" "2018/01/01" "2004/12/03" "Environment Protection Act (Zakon o varstvu okolja - ZVO-1) Official gazzete of the Republic of Slovenia no. 39/06 , 49/06 – ZMetD, 66/06 – odl. US, 33/07 – ZPNačrt, 57/08 – ZFO-1A, 70/08, 108/09, 108/09 – ZPNačrt-A, 48/12, 57/12, 92/13, 56/15, 102/15, 30/16 and 61/17 GZ)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=814/1514764800" "474" "TV and Radio licences fees" "Koncesionárske poplatky RTVS" "SK - Slovak Republic" "" "2018/01/01" "1995/01/01" "Act No. 340/2012, as last amended by the Law No. 125/2016" "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=816/1514764800" "475" "Tax on lotteries, gambling and betting - Taxes on lottery and similar games" "Príjmy z výťažkov lotérií a iných podobných hier" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Act No. 171/2005, as last amended by Act No. 386/2016." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=817/1514764800" "476" "Capital tax - Inheritance tax" "Inheritance tax" "UK - United Kingdom" "" "2018/01/01" "1986/05/18" "" "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=819/1514764800" "477" "Tax on real estate - Business rates (England, Wales and Scotland) and Rates (Northern Ireland)" "Business rates - England" "UK - United Kingdom" "" "2018/01/01" "1988/01/01" "England & WalesLocal Government Finance Act 1988; Local Government and Housing Act 1989. ScotlandLand 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 IrelandThe Rates (Northern Ireland) Order 1977 as amended by subsequent finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=822/1514764800" "478" "Tax on real estate - Council tax" "Council tax" "UK - United Kingdom" "" "2018/01/01" "1993/04/01" "Local Government and Finance Act 1992." "UK - United Kingdom" "Local authority" "Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=823/1514764800" "479" "Motor vehicles tax - Road tax on motor vehicles" "Τέλη κυκλοφορίας" "EL - Greece" "" "2018/01/01" "1953/03/01" "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, Law No 3697/2008, Law No 3888/2010, Law No 3986/2011, Law No 4093/2012 Law 4346/2015 Art.17,Law 4410/2016 Art.46" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=838/1514764800" "480" "Social security contribution (Employees)" "Ασφαλιστικές εισφορές εργαζομένων" "EL - Greece" "" "2018/01/01" "1943/03/31" "Unified Social Security Fund (E.F.K.A.) : Law 4387/2016From 1/1/2017 Greece has a uniform social security system.Unified Fund of Supplementary Insurance and Lump-sum Benefits (ETEAEP): Law 4387/2016, articles 35, 74-85 & 97, Law 4225/2014 art.5, Law 4461/2017 art.96ETEAEP consists of two branches: a) branch of supplementary insurance and b) branch of lump sums benefits.National Organization of health services (EOPYY)-for health benefits in kind: Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012." "EL - Greece" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=839/1526302980" "481" "Excise duty - Certain licences permits and authorisations" "Excise duty on certain licences, permits and authorisations" "IE - Ireland" "" "2018/01/01" "1910/01/01" "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." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=855/1514764800" "482" "Landfill levy" "Environmental levies - Landfill Levy" "IE - Ireland" "" "2018/01/01" "2002/06/01" "A tax levied by the Minister for the Environment, Community & Local Government on the disposal of waste at a landfill facility." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Local authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=857/1514764800" "483" "Levy on life insurance premiums (collected as a stamp duty)" "Life insurance levy" "IE - Ireland" "" "2018/01/01" "2009/08/01" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=858/1514764800" "484" "Levy on non-life insurance premiums (collected as a stamp duty)" "Non-life Insurance Levy" "IE - Ireland" "" "2018/01/01" "1982/01/01" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=859/1514764800" "485" "Levy on private health insurance" "Private Health Insurance Levy" "IE - Ireland" "" "2018/01/01" "2009/01/01" "Stamp Duties Consolidation Act, 1999 as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=860/1514764800" "486" "Plastic bag levy" "Environmental levies - Plastic bag levy" "IE - Ireland" "" "2018/01/01" "2002/03/04" "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." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=861/1514764800" "487" "Tax on real estate - Non principal private residences" "Charge on Non Principal Private Residences" "IE - Ireland" "2014/01/01" "2018/01/01" "2009/07/31" "Local Government (Charges) Act 2009Local Government (Household Charge) Act 2011Local Government (Reform) Act 2014" "IE - Ireland" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=862/1514764800" "488" "Provincial environmental protection tax" "Tributo per esercizio delle funzioni ambientali" "IT - Italy" "" "2018/01/01" "1992/12/30" "Legislative Decree n° 504 of 30 December 30 1992." "IT - Italy" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=865/1514764800" "489" "Social security contribution - Compulsory health insurance contribution (Employees)" "Privalomojo sveikatos draudimo įmokos" "LT - Lithuania" "" "2018/01/01" "1997/01/01" "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." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=866/1514764800" "490" "Tax on real estate - Immovable property tax" "Nekilnojamojo turto mokestis" "LT - Lithuania" "" "2018/01/01" "1995/01/01" "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." "LT - Lithuania" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=867/1514764800" "491" "Waste tax" "Afvalstoffenbelasting" "NL - Netherlands" "" "2018/01/01" "2014/04/01" "Law on environmental taxes (Wet belastingen op Milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by Bijstellingsregeling accijns, belasting van personenauto’s en motorrijwielen, motorrijtuigenbelasting, belastingen op milieugrondslag en Provinciewet 2017, wet van 29 december 2016, Stb. 2016 nr. 68755.This tax was abolished January 1, 2012, and was reintroduced per April 1, 2014." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=874/1514764800" "492" "Payments to the National Disabled Persons Rehabilitation Fund" "Wpłaty na Państwowy Fundusz Rehabilitacji Osób Niepełnosprawnych" "PL - Poland" "" "2018/01/01" "1991/07/01" "Act of 27th August, 1997 on the Vocational and Social Rehabilitation and Employment of Disabled Persons (consolidated text: Journal of Law of 2016 item 2046 with subsequent amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=878/1514764800" "493" "Tax on lotteries, gambling and betting" "Podatek od gier hazardowych" "PL - Poland" "" "2018/01/01" "1992/12/10" "Act of 19 November 2009 on gambling games (Journal of Laws of 2016, item 471 as amended)" "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=879/1514764800" "494" "Social security contribution (Employees)" "Contribuţii individuale de asigurări sociale" "RO - Romania" "" "2018/01/01" "2001/04/01" "Law no. 227/2015 Fiscal CodeLaw no. 263/2010 on the unitary system of public pensionsLaw no. 76/2002 on the Unemployment Insurance System and employment stimulationLaw no. 95/2006 on the reform in healthcare" "RO - Romania" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=880/1514764800" "495" "Social security contribution (Employers)" "Contribuţii de asigurări sociale datorate de angajator" "RO - Romania" "" "2018/01/01" "2001/04/01" "Law no. 227/2015 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." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=882/1514764800" "496" "Withhoding tax on Romanian source income for non-resident legal persons and individuals" "Impozitul pe veniturile obtinute din Romania de nerezidenti - persoane juridice si persoane fizice" "RO - Romania" "" "2018/01/01" "2004/01/01" "Law no.227/2015 regarding the Fiscal Code with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=884/1514764800" "497" "Insurance tax - Tax on traffic insurance premiums" "Skatt på trafikförsäkringspremier" "SE - Sweden" "" "2018/01/01" "2007/01/01" "Act on Tax on Traffic Insurance Premium (2007:460)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=886/1514764800" "498" "Personal income tax - Non-residents" "Särskild inkomstskatt för utomlands bosatta" "SE - Sweden" "" "2018/01/01" "1992/01/01" "Income Tax on Non‑Residents Act (1991:586)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=887/1514764800" "499" "Social security contribution (Employers)" "Arbetsgivaravgifter" "SE - Sweden" "" "2018/01/01" "2001/01/01" "Social Security Contributions Act (2000:980)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=888/1514764800" "500" "Tax on real estate - Real estate tax" "Fastighetsskatt; Fastighetsavgift" "SE - Sweden" "" "2018/01/01" "1985/01/01" "Real Estate Tax Act (1984:1052)Real Estate Fee Act (2007:1398)" "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=890/1514764800" "501" "Personal income tax" "Personal income tax" "UK - United Kingdom" "" "2018/01/01" "1988/01/01" "Income TaxIncome 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 - United Kingdom" "Central authority; Regional authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=897/1514764800" "502" "Business tax" "Contribution économique territoriale & IFER" "FR - France" "" "2018/01/01" "2010/01/01" "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)." "FR - France" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=902/1514764800" "503" "Social security contribution (Employers)" "Cotisations sociales patronales" "FR - France" "" "2018/01/01" "1946/01/01" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." "FR - France" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=904/1514764800" "504" "Levy on banks" "Stabilitätsabgabe" "AT - Austria" "" "2018/01/01" "2011/01/01" "Levy on banks (financial stability contribution - Stabilitätsabgabe) BGBl. (Federal legal gazette) I No. 111/2010, as last amended by BGBl. I No 117/2016." "AT - Austria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=941/1514764800" "505" "Tax on mobile phone services" "Τέλος συνδρομητών κινητής τηλεφωνίας και τέλος καρτοκινητής τηλεφωνίας" "EL - Greece" "" "2018/01/01" "1998/02/17" "Law No 2579/1998 (Tax on mobile subscription services), Law No 3775/2009 (tax on cards for mobile phone services)." "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=961/1514764800" "506" "Social security contribution (Employers)" "Sotsiaalmaks, tööandja töötuskindlustusmakse" "EE - Estonia" "" "2018/01/01" "1992/01/01" "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 07.06.2017 (State Gazette I, 26.06.2017, 1), entered into force 06.07.2017.Unemployment Insurance Act: passed 13.06.2001 (State Gazette I, 2001, 59, 359), entered into force 1.01.2002. Last amended 11.05.2017 (State Gazette I, 12.05.2017, 8), entered into force 11.05.2017." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1001/1514764800" "507" "Social security contribution (Employees)" "Töötaja töötuskindlustusmakse" "EE - Estonia" "" "2018/01/01" "2001/06/13" "Unemployment Insurance Act: passed 13.06.2001 (State Gazette I, 2001, 59, 359), entered into force 1.01.2002. Last amended 11.05.2017 (State Gazette I, 12.05.2017, 8), entered into force 11.05.2017." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1002/1514764800" "508" "Personal income tax - Labour market contribution" "Arbejdsmarkedsbidrag" "DK - Denmark" "" "2018/01/01" "2009/06/12" "Statutory Notice No 471 of 12th June 2009.The labour market contribution is not really a labour market contribution, but a personal income tax applying only to labour income.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." "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1021/1514764800" "509" "Aviation tax" "Luftverkehrsteuer" "DE - Germany" "" "2018/01/01" "2011/01/01" "Aviation Tax Act dated 2010/12/14 (Federal Law Gazette 2010 I p. 1885), last amended by the Ordinance of 1 December 2017 (Federal Law Gazette 2017 I p. 3858).Link for Aviation Tax Act: http://www.zoll.de/EN/Businesses/Aviation-tax/aviation-tax_node.html" "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1041/1514764800" "510" "Nuclear fuel tax" "Kernbrennstoffsteuer" "DE - Germany" "2016/12/31" "2018/01/01" "2011/01/01" "Nuclear Fuel Duty Act dated 2010/12/08 (Federal Law Gazette 2010 I p. 1804), last amended by Article 240 of the Ordinance of 31 August 2015 (Federal Law Gazette 2015 I p. 1474). The Nuclear Fuel Duty Act expired on 31 December 2016. In 2017, the Federal Constitutional Court decided that the Nuclear Fuel Duty Act was incompatible with Basic Law and therefore void. " "DE - Germany" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1042/1514764800" "511" "Motor vehicles tax - Company car tax" "Uzņēmumu vieglo transportlīdzekļu nodoklis" "LV - Latvia" "" "2018/01/01" "2011/01/01" "Law on Vehicle Use Tax and Company Car Tax (in force since January 1, 2011)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1081/1514764800" "512" "Motor vehicles tax - Vehicle operation tax" "Transportlīdzekļa ekspluatācijas nodoklis" "LV - Latvia" "" "2018/01/01" "2011/01/01" "Till 31.12.2010 Law \"Transport Annual Duty\"From 01.01.2011 Law on the Vehicle Operation Tax and Company Car Tax" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1102/1514764800" "513" "Registration duties, mortgage duties and court fees" "Droits d'enregistrement, d'hypothèque et de greffe / Registratie-, hypotheek- en griffierechten" "BE - Belgium" "" "2018/01/01" "1940/02/01" "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." "BE - Belgium" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1121/1514764800" "514" "Luxury tax" "Ειδικός φόρος πολυτελείας" "EL - Greece" "" "2018/01/01" "2010/03/04" "Law No 3833/2010 art.17, Law 4389/16 art. 59" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1141/1514764800" "515" "Levy on electricity from solar radiation" "Odvod za elektřinu ze slunečního záření" "CZ - Czech Republic" "" "2018/01/01" "2011/01/01" "Law No. 165/2012 Coll., as amended  by subsequent acts." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1281/1514764800" "516" "Tax on domestic production of crude oil and natural gas" "Impozit pe ţiţeiul din producţia internă şi gazele naturale" "RO - Romania" "" "2018/01/01" "1993/07/01" "Law no. 571/2003 regarding the Fiscal Code with subsequent amendments and completions." "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1301/1514764800" "517" "Social security contribution - Central holiday fund contributions (Employees)" "Ετησίων Αδειών μετ΄Απολαβών Νόμος" "CY - Cyprus" "" "2018/01/01" "1967/08/01" "The Annual Holidays with Pay Law (Law 8 of 1967-2005 and Regulations issued thereunder)." "CY - Cyprus" "" "" "Social security" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1445/1514764800" "518" "Social security contribution (Employees)" "Cotisations sociales des salariés" "FR - France" "" "2018/01/01" "1946/01/01" "Articles L 242-2 et seq of the Social Security Code (Code de la securité sociale)." "FR - France" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1457/1514764800" "519" "Pollution tax" "TGAP - Taxe générale sur les activités polluantes" "FR - France" "" "2018/01/01" "1999/01/01" "Articles 266sexies to 266quindecies, article 268ter and article 285sexies of the Customs and Excise Code (Code des douanes)." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1481/1514764800" "520" "Tax on real estate - Leasing of state-owned land" "Valstybinės žemės nuomos mokestis" "LT - Lithuania" "" "2018/01/01" "1992/01/01" "Law on the leasing of land No. I-354, adopted in 1993/12/23, and abolished in 2001/07/01 when the new Civil Code came into force, which was adopted 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." "LT - Lithuania" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1521/1514764800" "521" "Tax on state natural resources" "Mokestis už valstybinius gamtos išteklius" "LT - Lithuania" "" "2018/01/01" "1991/03/21" "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 8th December 2015 No. XII-2148 and 10th December 2015 No. XII-2155, which came into force in 2016/01/01." "LT - Lithuania" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1581/1514764800" "522" "Special tax for financial institutions" "Ο περί Επιβολής Ειδικού Φόρου Πιστωτικού Ιδρύματος Νόμος" "CY - Cyprus" "" "2018/01/01" "2011/04/29" "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: The bank levy was initially introduced with the tax rate of 0.095% having effect only for the years 2011 and 2012. The legislation was ammended on the 21.12.2012 and the bank levy rate was increased to 0.11%. The legislation was ammended on the 29.04.2013 and the bank levy rate was increased to 0.15% for all ongoing years. Only for the year 2013, the tax object is the deposits held in Financial Institutions as at the last day of the previous quarter, taxed at 0.0375% at each installment.The legislation was ammended on the 17.12.2015" "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1601/1514764800" "523" "Capital tax - Capital gains tax" "Φόρος Κεφαλαιουχικών Κερδών" "CY - Cyprus" "" "2018/01/01" "1980/01/01" "Law No 52/1980 as amended" "CY - Cyprus" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1621/1514764800" "524" "Personal income tax - National and Local income tax" "Inkomstskatt" "SE - Sweden" "" "2018/01/01" "1991/01/01" "Income Tax Act (1999:1229) and Local Government Act (1991:900)." "SE - Sweden" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1701/1514764800" "525" "Motor vehicles tax" "Imposto sobre veículos - ISV" "PT - Portugal" "" "2018/01/01" "2007/07/01" "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; Law 42/2106 of 28 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1741/1514764800" "526" "Tax on real estate - Immovable property tax" "Данък върху недвижимите имоти" "BG - Bulgaria" "" "2018/01/01" "1952/01/01" "Local Taxes and Fees Act, promulgated, State Gazette No. 117/10.12.1997, effective 1.01.1998, last amended and supplemented, SG No. 97/5.12.2017, effective 1.01.2018, amended SG No. 99/12.12.2017, effective 1.01.2018.http://www.minfin.bg/en/page/982?lt=1" "BG - Bulgaria" "Central authority; Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1761/1514764800" "527" "Social security contribution (Employers)" "Sozialversicherungsabgaben (Arbeitgeber) a) Gesetzliche Krankenversicherung b) Gesetzliche Unfallversicherung c) Gesetzliche Rentenversicherung d) Gesetzliche Arbeitslosenversicherung e) Soziale Pflegeversicherung" "DE - Germany" "" "2018/01/01" "1883/06/21" "Statutory (stat.) health insurance: Book V of the German Social Code (SGB V) and in the Farmers Health Insurance Act.Stat. occupational accident insurance: Book VII of the Social Code (SGB VII) as of 1 January 1997Stat. pension insurance: Book VI of the German Social Code (SGB VI) as of 1 January 1891Stat. unemployment insurance: Book III of the German Social Code (SGB III) as of 1 October 1927.Stat. long-term care insurance: Book XI of the German Social Code (SGB XI) as of 1 January 1995" "DE - Germany" "Central authority; Social security" "Central authority" "Central authority; Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1801/1514764800" "528" "Social security contribution (Employees)" "Contributi sociali a carico del lavoratore" "IT - Italy" "" "2018/01/01" "1980/02/23" "Law n° 153 of 30 April 1969." "IT - Italy" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1821/1514764800" "529" "Stamp duty" "Imposto do selo" "PT - Portugal" "" "2018/01/01" "2000/03/01" "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; Law 42/2016 of 28 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1841/1514764800" "530" "Motor vehicles tax - Motor vehicle registration tax" "Taxxa tar-Registrazzjoni fuq il-Vetturi" "MT - Malta" "" "2018/01/01" "1994/01/01" "Motor Vehicles Registration and Licensing Act (Cap 368)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1901/1514764800" "531" "Social security contribution (Employers)" "Sociālās apdrošināšanas iemaksas" "LV - Latvia" "" "2018/01/01" "1990/12/18" "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)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1921/1514764800" "532" "Tax on lotteries, gambling and betting" "Afgifter af spil (spilleafgiftsloven)" "DK - Denmark" "" "2018/01/01" "2012/01/01" "Act No 337 of 7 April 2016 (Spilleafgiftsloven) and statutory notice No 1686 of 26 December 2017 (amendment).http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/spilleafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=178985https://www.retsinformation.dk/Forms/R0710.aspx?id=191814" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1941/1514764800" "533" "Social security contribution - Social contribution tax (Employers)" "Szociális hozzájárulási adó" "HU - Hungary" "" "2018/01/01" "2012/01/01" "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." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1961/1514764800" "534" "Excise duty - Soft drinks" "Virvoitusjuomavero/ Punktskatt på läskedrycker" "FI - Finland" "" "2018/01/01" "2011/01/01" "Act on Excise Duty on Sweets, Ice-Cream and Soft Drinks of 17 December 2010 (1127/2010)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2001/1514764800" "535" "Bank levy" "The Bank Levy" "UK - United Kingdom" "" "2018/01/01" "2011/01/01" "Schedule 19 of the Finance Act 2011." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2021/1514764800" "536" "Special tax on financial institutions" "Pénzügyi szervezetek különadója" "HU - Hungary" "" "2018/01/01" "2010/09/27" "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." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2061/1514764800" "537" "Corporate income tax - Petroleum revenue tax" "Petroleum revenue tax (PRT)" "UK - United Kingdom" "" "2018/01/01" "1975/01/01" "Oil Taxation Act 1975, Petroleum Revenue Tax Act 1980 and Oil Taxation Act 1983, as amended by annual finance acts." "UK - United Kingdom" "Central authority" "Central authority" "Central authority" "Central authority" "Capital gains" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2081/1514764800" "538" "Tax on lotteries, gambling and betting - Levy from lotteries and other similar games" "Odvod z loterií a jiných podobných her" "CZ - Czech Republic" "" "2018/01/01" "2012/01/01" "Law No. 202/1990 Coll, as amended by subsequent acts." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2181/1514764800" "539" "Social security contribution (Employees)" "Social bidrag - lønmodtagere" "DK - Denmark" "" "2018/01/01" "1907/04/09" "Statutory Notice No 348 of 8th April 2014 (arbejdsløshedsforsikring m.v.).Statutory Notice No 943 25th August 2014 (fleksydelse)." "DK - Denmark" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2221/1514764800" "540" "Personal income tax" "Daň z příjmů fyzických osob" "CZ - Czech Republic" "" "2018/01/01" "1993/01/01" "Act No. 586/1992 Coll., on Income Taxes, last amenmdments: 84/2015, 127/2015, 221/2015, 375/2015, 377/2015, 47/2016, 105/2016, 113/2016, 125/2016, 148/2016, 188/2016, 321/2016, 454/2016, 170/2017, 246/2017, 254/2017, 200/2017, 225/2017, 293/2017 Coll." "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2241/1514764800" "541" "Contribution for the promotion of residential construction" "Wohnbauförderungsbeitragsgesetz" "AT - Austria" "" "2018/01/01" "1952/01/01" "Contribution for promoting of residential construction law 2018, as last amended by BGBl. No 144/2017." "AT - Austria" "Regional authority" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2281/1514764800" "542" "Stamp Duty - Pension Fund Levy" "Stamp Duty - Pension Fund Levy" "IE - Ireland" "2016/01/01" "2018/01/01" "2011/06/30" "Stamp Duties Consolidation Act 1999 as amended by Finance (No. 2) Act 2011 and Finance (No. 2) Act 2013." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2301/1514764800" "543" "Personal income tax - State and municipal income tax" "Indkomstskat til staten og Kommunal indkomstskat" "DK - Denmark" "" "2018/01/01" "1903/06/01" "State income tax:- Statutory Notice No 1062 of 1th September 2016 (Tax Assessment Act/Ligningsloven)- Statutory Notice No 1163 of 8th October 2015  (Personal Tax Act/Personskatteloven)- Statutory Notice No 609 of 3rd June 2016 (Act on Child benefit allowance/Børne- og ungeydelse)Municipal income tax:- Statuary Notice No 725 26th of June 2006 (Law on taxation by municipal authorities)" "DK - Denmark" "Central authority; Local authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2321/1514764800" "544" "Social security contribution (Employers)" "Social bidrag - arbejdsgivere" "DK - Denmark" "" "2018/01/01" "2006/12/05" "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." "DK - Denmark" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2341/1514764800" "545" "Social security contribution (Employees)" "Egyéni járulékok" "HU - Hungary" "" "2018/01/01" "1948/11/01" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisionsFrom 1st of January 2010 the employer's contribution and the employee's contribution changed to labour market contribution and became the part of the health insurance contribution. From 1st of January 2012 the part of the labour market contribution paid by the employer became a part of the social contribution tax." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2401/1514764800" "546" "Social security contribution (Employees)" "Sozialversicherungsabgaben (Arbeitnehmer) a) Gesetzliche Krankenversicherung b) Gesetzliche Rentenversicherung c) Gesetzliche Arbeitslosenversicherung d) Soziale Pflegeversicherung" "DE - Germany" "" "2018/01/01" "1883/06/21" "Statutory (stat.) health insurance: Book V of the German Social Code (SGB V) and in the Farmers Health Insurance Act.Stat. pension insurance: Book VI of the German Social Code (SGB VI) dating from 1 January 1891Stat. unemployment insurance: Book III of the German Social Code (SGB III). The insurance went into effect on 1 October 1927.Stat. long-term care insurance: Book XI of the German Social Code (SGB XI) as of 1 January 1995" "DE - Germany" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2461/1514764800" "547" "Motor vehicles tax - Tax on motor vehicles" "Taxe sur les véhicules routiers" "LU - Luxembourg" "" "2018/01/01" "1935/03/23" "Law of 22 December 2006 promoting the maintenance of employment and defining special social security measures and environmental policy, modified afterwards (Loi du 22 décembre 2006 promouvant le maintien dans l'emploi et définissant des mesures spéciales en matière de sécurité sociale et de politique de l'environnement, modifiée par la suite).Grand-Ducal Regulation of 22 December 2006 implementing the enforcment of the law of 22 December 2006 promoting the maintenance of employment and defining special social security measures and environmental policy, modified afterwards.(Règlement grand-ducal du 22 décembre 2006 portant exécution des mesures d'application de la loi du 22 décembre 2006 promouvant le maintien dans l'emploi et définissant des mesures spéciales en matière de sécurité sociale et de politique de l'environnement, modifié par la suite)Grand Ducal Regulation of 22 December 2006 concerning the tax on motor vehicles for necessarily limited use. (Règlement grand-ducal du 22 décembre 2006 concernant la taxe sur les véhicules automoteurs à usage nécessairement limité.)Grand-Ducal Regulation of 9 March 2009 concerning the granting of a partial refund of the tax on road vehicles and other measures relating to the tax on road vehicles. (Règlement grand-ducal du 9 mars 2009 concernant l'octroi d'un remboursement partiel de la taxe sur les véhicules routiers et autres mesures diverses en matière de la taxe sur les véhicules routiers.)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2502/1514764800" "548" "Social security contribution (Employees)" "Contributions sociales" "LU - Luxembourg" "" "2018/01/01" "1925/12/17" "Law of 17 march 2016 (Mémorial A, 18 march 2016 , page 868). Livre I du Code de la Sécurité Sociale: Assurance maladieLivre II du Code de la Sécurité Sociale : Assurance accidentsLivre III du Code de la Sécurité Sociale : Assurance pensionLivre V du Code de la Sécurité Sociale : Assurance dépendance Web reference:http://www.mss.public.lu/publications/code_securite_sociale/css_2016.pdfhttp://www.ccss.lu/cotisations/parametres-sociaux/http://www.secu.lu/" "LU - Luxembourg" "Central authority; Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2521/1514764800" "549" "Social security contribution (Employers)" "Contributions sociales" "LU - Luxembourg" "" "2018/01/01" "1925/12/17" "Law of 17 march 2016 (Mémorial A, 18 march 2016, page 868) Livre I du Code de la Sécurité Sociale: Assurance maladieLivre II du Code de la Sécurité Sociale : Assurance accidentsLivre III du Code de la Sécurité Sociale : Assurance pensionLivre V du Code de la Sécurité Sociale : Assurance dépendance Web reference:http://www.mss.public.lu/publications/code_securite_sociale/css_2016.pdfhttp://www.ccss.lu/cotisations/parametres-sociaux/http://www.secu.lu/" "LU - Luxembourg" "Central authority; Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2541/1514764800" "550" "Tax on real estate - Municipal tax - IMU" "Imposta municipale propria - IMU" "IT - Italy" "" "2018/01/01" "2012/01/01" "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. 228Article 1, commi 707 e 708 L. 27.12.2013 n. 147L. no. 208/2015" "IT - Italy" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2601/1514764800" "551" "Social security contribution - Human Resource Development Fund (Employers)" "Ο Περί Ανάπτυξης Ανθρώπινου Δυναμικού Νόμος, 1999-2007" "CY - Cyprus" "" "2018/01/01" "1979/05/07" "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." "CY - Cyprus" "" "" "Central authority" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2641/1514764800" "552" "Capital tax - Financial transactions levy" "Pénzügyi tranzakciós illeték" "HU - Hungary" "" "2018/01/01" "2013/01/01" "Act 116 of 2012 on financial transactions levy" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2663/1514764800" "553" "Telecommunication services tax" "Távközlési adó" "HU - Hungary" "" "2018/01/01" "2012/07/01" "Act 56 of 2012 on telecommunications tax" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2664/1514764800" "554" "Insurance tax - Non-life insurance tax" "Skadesforsikringsafgiftsloven" "DK - Denmark" "" "2018/01/01" "2013/01/01" "Statutory Notice No 551 of 18 June 2012 which came into force on 1 January 2013.The non-life insurance tax replaced the stamp duty for insurances, which was considered outdated and unnecessary complicated.http://www.skm.dk/skattetal/satser/satser-og-beloebsgraenser/skadesforsikringsafgiftslovenhttps://www.retsinformation.dk/Forms/R0710.aspx?id=142471" "DK - Denmark" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2681/1514764800" "555" "Capital tax - Financial transaction tax" "Imposta sulle transazioni finanziarie" "IT - Italy" "" "2018/01/01" "2013/01/01" "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" "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2721/1514764800" "556" "Tax on real estate - Wealth tax on real estate located abroad" "Imposta sul valore degli immobili situati all estero" "IT - Italy" "" "2018/01/01" "2012/01/01" "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." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2723/1514764800" "557" "Tax on banks" "Bankenbelasting" "NL - Netherlands" "" "2018/01/01" "2012/10/01" "Law of 12 July 2012 to introduce a tax on banks (Stb. 2012, 325)." "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2781/1514764800" "558" "Motor vehicles tax - Company car tax" "Cégautóadó" "HU - Hungary" "" "2018/01/01" "2009/02/01" "Act 82 of 1991 on motor vehicle tax." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2801/1514764800" "559" "Lump sum tax of small enterprises" "Kisadózó vállalkozások tételes adója" "HU - Hungary" "" "2018/01/01" "2013/01/01" "Act 147 of 2012" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2821/1514764800" "560" "Public broadcasting tax" "Laki yleisradioverosta/Lag om rundradioskatt" "FI - Finland" "" "2018/01/01" "2013/01/01" "The Act on Public Broadcasting Tax of 31 August 2012 (484/2012)" "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2901/1514764800" "561" "Personal income tax" "Porez na dohodak" "HR - Croatia" "" "2018/01/01" "" "Personal income tax act (Zakon o porezu na dohodak), Official gazzete of the Republic of Croatia no. 115/16http://www.porezna-uprava.hr/hr_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro1623" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority; Regional authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2961/1514764800" "562" "Agricultural tax" "Podatek rolny" "PL - Poland" "" "2018/01/01" "1985/01/01" "Act of 15 November 1984 on agricultural tax (Journal of Laws of 2017 item 1892)." "PL - Poland" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=2983/1514764800" "563" "Capital tax - Wealth tax on financial assets held abroad" "Imposta sul valore delle attività finanziarie detenute all estero" "IT - Italy" "" "2018/01/01" "2012/01/01" "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." "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3061/1514764800" "564" "Social security contribution (Employers)" "Doprinosi za obvezna osiguranja" "HR - Croatia" "" "2018/01/01" "2003/01/01" "Social Security Contribution Act (Zakon o doprinosima), Official gazzete of the Republic of Croatia no. 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14 and 115/16http://www.porezna-uprava.hr/hr_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro1096" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3142/1514764800" "565" "Social security contribution (Employees)" "Doprinosi za obvezna osiguranja" "HR - Croatia" "" "2018/01/01" "2003/01/01" "Social Security Contribution Act (Zakon o doprinosima), Official gazzete of the Republic of Croatia no. 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14 and 115/16http://www.porezna-uprava.hr/hr_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro1096" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3161/1514764800" "566" "Tax on real estate - Real estate transfer tax" "Porez na promet nekretnina" "HR - Croatia" "" "2018/01/01" "1997/07/12" "The Real Estate Transfer Tax Law, (Official Gazette of RC \"Narodne novine\" No 115/16)." "HR - Croatia" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3181/1514764800" "567" "Tax on lotteries, gambling and betting - Tax on winnings from lottery games" "Porez na dobitke od lutrijskih igara" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\"br. 87/09, 35/13, 158/13, 41/14, 143/14)Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14) " "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3201/1514764800" "568" "Tax on lotteries, gambling and betting - Fee for organising lottery games" "Naknada za priređivanje lutrijskih igara na sreću" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41,14, 143/14)Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14 )" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3203/1514764800" "569" "Tax on lotteries, gambling and betting - Monthly fee for operating casino games" "Mjesečna naknada za priređivanje igara na sreću u casinima" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" 87/09, 35/13, 158/13, 41/14, 143/14) Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3204/1514764800" "570" "Tax on lotteries, gambling and betting - Annual fee for operating casino games" "Godišnja naknada za priređivanje igara na sreću u casinima" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\" Narodne novine\" br. 87/09, 35/13, 158/13, 41/14, 143/14)Act on games of chance (Official gazette \"Narodne novine\"  no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3205/1514764800" "571" "Tax on lotteries, gambling and betting - Tax on winnings from betting games" "Porez na dobitke od igara klađenja" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" br. 87/09, 35/13, 158/13, 41/14, 143/14)Act on games of chance (Official gazette \"Narodne novine\"  no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3206/1514764800" "572" "Tax on lotteries, gambling and betting - Monthly fee for operating betting games" "Mjesečna naknada za priređivanje klađenja" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" br.  87/09, 35/13, 158/13, 41/14, 143/14) Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3207/1514764800" "573" "Tax on lotteries, gambling and betting - Annual fee for operating betting games" "Godišnja naknada za priređivanje klađenja" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" br. 87/09, 35/13, 158/13, 41/14, 143/14)Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3208/1514764800" "574" "Tax on lotteries, gambling and betting - Monthly fee for operating slot machine games" "Mjesečna naknada za priređivanje igara na sreću na automatima" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" 87/09, 35/13, 158/13, 41/14, 143/14)  Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3209/1514764800" "575" "Tax on lotteries, gambling and betting - Annual fee for operating slot machine games" "Godišnja naknada za priređivanje igara na sreću na automatima" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" 87/09, 35/13, 158/13, 41/14, 143/14)  Act on games of chance (Official gazette \"Narodne novine\" no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3210/1514764800" "576" "Tax on lotteries, gambling and betting - Fee for organising occasional one-time games of chance" "Naknada za priređivanje prigodnih, jednokratnih igara na sreću" "HR - Croatia" "" "2018/01/01" "2010/01/01" "Zakon o igrama na sreću (\"Narodne novine\" br. 87/09, 35/13, 158/13, 41/14, 143/14)  Act on games of chance (Official gazette \"Narodne novine\"  no. 87/09, 35/13, 158/13, 41/14, 143/14)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3211/1514764800" "577" "Motor vehicles tax - Tax on road motor vehicles" "Porez na cestovna motorna vozila" "HR - Croatia" "" "2018/01/01" "1994/01/01" "Zakon o lokalnim porezima (\"Narodne novine\" broj 115/16 i 101/17) The Law on Local Taxes (official gazette of RC \"Narodne novine\" no. 115/16 and 101/17)" "HR - Croatia" "" "Central authority" "Central authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3213/1514764800" "578" "Special tax on coffee and non-alcoholic beverages" "Posebni porez na kavu i bezalkoholna pića" "HR - Croatia" "" "2018/01/01" "2013/07/01" "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)Ordinance on special tax on coffee and non-alcoholic beverages – Pravilnik o posebnom porezu na kavu i bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No. 101/16)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3221/1514764800" "579" "Motor vehicles tax - Special tax on motor vehicles" "Posebni porez na motorna vozila" "HR - Croatia" "" "2018/01/01" "2013/07/01" "The motor vehicles special tax Act – Zakon o posebnom porezu na motorna vozila (Official Gazette of the Republic of Croatia No.: 15/13, 108/13, 115/16 and 127/17)Ordinance on motor vehicles special tax – Pravilnik o posebnom porezu na motorna vozila – „Narodne novine“ (Official Gazette of the Republic of Croatia No. 1/17)" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3222/1514764800" "580" "Motor vehicles tax - Environmental stamp duty" "Timbrul de mediu pentru autovehicule" "RO - Romania" "" "2018/01/01" "2013/03/15" "Emergency Ordinance no 9/2013 regarding the environmental stamp for vehicles" "RO - Romania" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3301/1514764800" "581" "Innovation contribution" "Innovációs járulék" "HU - Hungary" "" "2018/01/01" "2015/01/01" "Act LXXVI of 2014 on Scientific Research, Development and Innovation" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3321/1514764800" "582" "Tax on real estate - Local property tax" "Local property tax" "IE - Ireland" "" "2018/01/01" "2013/01/01" "Finance (Local Property Tax) Act 2012, as amended by Finance (Local Property Tax) (Amendment) Act 2013 and Finance (Local Property Tax) (Amendment) Act 2015 " "IE - Ireland" "Central authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3342/1514764800" "583" "Single municipal tax - IUC" "Imposta unica municipale - IUC" "IT - Italy" "" "2018/01/01" "2014/01/01" "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." "IT - Italy" "" "" "" "" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3401/1514764800" "584" "Tax on indivisible services - TASI" "Tributo per i servizi indivisibili - TASI" "IT - Italy" "" "2018/01/01" "2014/01/01" "Art. 1, paragraph 639 et seq. of Law no. 147 of 27.12.2013;art. 13 of decree no. 201/2011Decree Law n. 16/2014 converted into Law 2 maggio 2014, n. 68 (art.  1 comma 1)art. 1 of Law 208/2015, art. 9 bis Decree Law n. 47/2014" "IT - Italy" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3402/1514764800" "585" "Tax on waste - TARI" "Tassa sui rifiuti - TARI" "IT - Italy" "" "2018/01/01" "2014/01/01" "L. 27.12.2013 n. 147D.P.R. 27.04.1999 n. 158D.L. 28.03.2014 n.47, article 9-bis, as converted by L. 28.12.2015 n. 221" "IT - Italy" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3403/1514764800" "586" "Capital tax - Annual tax on investment and insurance companies" "Jaarlijkse taks op de collectieve beleggingsinstellingen en verzekeringsondernemingen / Taxe annuelle sur les organismes de placement collectif et les sociétés d'assurance" "BE - Belgium" "" "2018/01/01" "1993/07/01" "Law of 22 July 1993" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3421/1514764800" "587" "Capital tax - Contribution of the financial institutions to the Resolution Fund" "Bijdrage van de financiële instellingen aan het afwikkelingsfonds- Contribution des institutions financières au fonds de règlement" "BE - Belgium" "" "2018/01/01" "2012/01/01" "Law of 28 December 2011.Delegated regulation (EU) 2015/63." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3441/1514764800" "588" "Subsidised electricity tax" "Subsidētās elektroenerģijas nodoklis" "LV - Latvia" "2017/12/31" "2018/01/01" "2014/01/01" "Subsidised Electricity Tax Law." "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3521/1514764800" "589" "Tax on real estate - Unified tax on the ownership of real estate (EN.F.I.A.)" "Ενιαίος Φόρος Ιδιοκτησίας Ακινήτων (ΕΝ.Φ.Ι.Α.)" "EL - Greece" "" "2018/01/01" "2014/01/01" "Law 4223/2013, art.1-8 (Government Gazette 287/A/31.12.2013), as amended" "EL - Greece" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3561/1514764800" "590" "Social security contribution - Solidarity and Autonomy Contribution (Employers)" "Contribution Solidarité Autonomie et Contribution Additionnelle de Solidarité Autonomie" "FR - France" "" "2018/01/01" "2004/07/01" "Article L14-10-4 of the Code of Social Action and the Family (\"Code de l'action sociale et des familles\")." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3581/1514764800" "591" "Personal income tax" "Impôts sur le revenu des personnes physiques ou des ménages / Belastingen op het inkomen van individuen of huishoudens" "BE - Belgium" "" "2018/01/01" "1962/11/20" "Income Tax Code 1992, articles 3 to 178/1. The ways of implementation applicable to the withholding tax on earned income allocated or made payable as from 1 January 2017 are published in the BOJ of 16 December 2016.For further details on PIT, please refer to the ‘Tax Survey' publication available on the website of the 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." "BE - Belgium" "Central authority; Regional authority" "Central authority" "Central authority; Regional authority" "Central authority; Regional authority; Local authority; Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3601/1514764800" "592" "Budget balancing tax" "Impôt d'équilibrage budgétaire" "LU - Luxembourg" "2016/12/31" "2018/01/01" "2015/01/01" "Law of 19 December 2014 relating to the implementation of the \"future package\"Law of 23 December 2016 abolishing the Budget balancing tax (Mémorial A, 2016, p. 5169)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3661/1514764800" "593" "Contribution on low density plastic bags" "Contribuição sobre os sacos de plástico leves" "PT - Portugal" "" "2018/01/01" "2015/02/15" "Law 82D/2014 of 31 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3681/1514764800" "594" "Extraordinary contribution on the Energy Sector" "Contribuição Extraordinária sobre o setor energético" "PT - Portugal" "" "2018/01/01" "2014/01/01" "Law 83-C/2013 of 31 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3701/1514764800" "595" "Capital tax - Financial services tax" "Davek na finančne storitve" "SI - Slovenia" "" "2018/01/01" "2012/12/25" "Financial Services Tax Act (Zakon o davku na finančne storitve - ZDFS)." "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3741/1514764800" "596" "Income tax on energy suppliers" "Energiaellátók jövedelemadója" "HU - Hungary" "" "2018/01/01" "2009/01/01" "The Act LXVII of 2008 on the Increase of Competitiveness of Communal Heating" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3761/1514764800" "597" "Capital tax - Withholding tax on investment income (Dividends)" "Retenue à la source sur les revenus de capitaux mobiliers" "FR - France" "" "2018/01/01" "" "Articles 119 bis 2, 187  and 1672 of the General Tax Code." "FR - France" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3801/1514764800" "598" "Social security contribution (Employers)" "Werkgeverspremies" "NL - Netherlands" "" "2018/01/01" "" "Wet financiering sociale verzekeringen (Social Insurances Financing Act):http://wetten.overheid.nl/BWBR0017745/2016-01-01For the Income Dependent Contribution (Inkomensafhankelijke bijdrage), the Care Insurance Act (Zorgverzekeringswet), sections 5.2, 5.3:http://wetten.overheid.nl/BWBR0018450/2016-01-01#Hoofdstuk5_Paragraaf5.2" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3824/1514764800" "599" "Social security contribution (Employees)" "Premies volksverzekeringen" "NL - Netherlands" "" "2018/01/01" "" "Wet financiering sociale verzekeringen (Social Insurances Financing Act):http://wetten.overheid.nl/BWBR0017745/2016-01-01" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3825/1514764800" "600" "Social security contribution (Self-employed)" "Sociale zekerheidspremies - Zelfstandigen" "NL - Netherlands" "" "2018/01/01" "" "Wet financiering sociale verzekeringen (Social Insurances Financing Act):http://wetten.overheid.nl/BWBR0017745/2016-01-01For the Income Dependent Contribution (IAB) for health care, the Care Insurance Act (Zorgverzekeringswet), sections 5.2, 5.3: http://wetten.overheid.nl/BWBR0018450/2016-01-01#Hoofdstuk5_Paragraaf5.2" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3826/1514764800" "601" "Tax on real estate - Real estate tax" "Onroerende zaakbelasting" "NL - Netherlands" "" "2018/01/01" "" "Legal base is set by the central government. The municipalities value the real estate and set the rate of the tax.For further information:http://wetten.overheid.nl/BWBR0007119/2016-01-01http://wetten.overheid.nl/BWBR0005416/2016-02-01#TiteldeelIV_HoofdstukXV_Paragraaf2_Artikel220https://www.rijksoverheid.nl/onderwerpen/financien-gemeenten-en-provincies/inhoud/belastinginkomsten-en-specifieke-uitkeringen-gemeenten-en-provincies/gemeentelijke-belastingen" "NL - Netherlands" "Local authority" "Central authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3828/1514764800" "602" "Personal income tax" "Impôt sur le revenu des personnes physiques" "LU - Luxembourg" "" "2018/01/01" "1967/12/04" "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 19 December 2014 (Mémorial A, 2014, p. 4873)Law of 23 December 2016 (Mémorial A, 2016, p. 5139)Law of 15 December 2017 (Mémorial A, N°1097 of 20 December 2017)" "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3842/1514764800" "603" "Social security contribution (Self-employed)" "Социално и здравно осигуряване (задължителни вноски)" "BG - Bulgaria" "" "2018/01/01" "1951/11/13" "Social insurance: Social Insurance Code /Promulgated State Gazette, No. 110/17.12.1999, effective 1.01.2000, last amended and supplemented, SG No. 99/12.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018; http://www.minfin.bg/document/19336:1Health insurance: Health Insurance Act, Promulgated, State Gazette, No. 70/19.06.1998, effective 1.01.1999, last amended and supplemented, SG No. 101/19.12.2017, effective 1.01.2018, supplemented, SG No. 103/28.12.2017, effective 1.01.2018. http://www.minfin.bg/document/19337:1" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3866/1514764800" "604" "Social security contribution (Self-employed)" "Sociālās apdrošināšanas iemaksas" "LV - Latvia" "" "2018/01/01" "1990/12/18" "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)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3871/1514764800" "605" "Social security contribution (Self-employed)" "Sotsiaalmaks ettevõtlustulult" "EE - Estonia" "" "2018/01/01" "1991/01/01" "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 07.06.2017 (State Gazette I, 26.06.2017, 1), entered into force 06.07.2017." "EE - Estonia" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3875/1514764800" "606" "Social security contribution (Self-employed)" "Egyéni vállalkozók kötelező tb járuléka" "HU - Hungary" "" "2018/01/01" "" "Act 80 of 1997 on entitlement to social security benefits and private pensions, and on the coverage of these provisionsAct 156 of 2011 (Chapter 9) 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. The self employed person has to bear the emplyees' and the employer's contributions as well." "HU - Hungary" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3883/1514764800" "607" "Environmental protection product charges" "Környezetvédelmi termékdíj" "HU - Hungary" "" "2018/01/01" "" "Act LXXXV of 2011 on Environmental Protection Product Charges" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3903/1514764800" "608" "Public utility tax" "Közművezetékek adója" "HU - Hungary" "" "2018/01/01" "2013/01/01" "Act Nr.168 of 2012 on Public Utility Tax" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3905/1514764800" "609" "Guarantee-fee for deposits in banks" "Insättningsgarantiavgift" "SE - Sweden" "" "2018/01/01" "" "1995:1571 law on deposit guarantees2015:1016 law on resolution2015:1017 law on preventive state aid to financial institutes" "SE - Sweden" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3907/1514764800" "610" "Social security contribution (Self-employed)" "Bolla" "MT - Malta" "" "2018/01/01" "1956/05/07" "Chapter 318 of the Laws of Malta - Social Security Act." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3922/1514764800" "611" "Contributions to the Garantee Fund for financial services." "Bijdragen aan het Garantiefonds voor financiële diensten / Contributions au Fonds de Garantie pour les services financiers." "BE - Belgium" "" "2018/01/01" "2008/11/17" "Royal Decree of 14/11/ 2008 (confirmed by law) implementing the anti-crisis measures embedded in the Law of 22/2/1998 regarding fixation of the organic statute of the National Bank of Belgium, as far as concerning the foundation of the Guarantee fund for financial services. Modified by the law of 22 April 2016 implementing Directive 2014/49/EU." "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3942/1514764800" "612" "Tax on public financed medical products" "Közfinanszírozott gyógyszerek forgalma után fizetett adó" "HU - Hungary" "" "2018/01/01" "2007/01/01" "Act XCVIII of 2006 on the General Provisions Relating to the Reliable and Economically Feasible Supply of Medicinal Products and Medical Aids and on the Distribution of Medicinal Products (Gyftv.)" "HU - Hungary" "" "" "" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3948/1514764800" "613" "Social security contribution (Self-employed)" "Ubezpieczenie społeczne (pozarolnicze)" "PL - Poland" "" "2018/01/01" "" "The Law of 13 October 1998 on the social insurance system (Consolidated text: Journal of Laws of 2017, item 1778 with further amendments).The Law of 27 August 2004 on health care benefits financed by public funds (consolidated text: Journal of Law of 2017 item 1938 with subsequent amendments).The Law of 20 April 2004 on employment promotion and labor market institutions (Consolidated text: Journal of Laws of 2017, item 2336 with further amendments)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Social security; Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3949/1514764800" "614" "Social security contribution (Self-employed)" "Sozialversicherungspflichtabgaben der Selbständigen" "DE - Germany" "" "2018/01/01" "" "Statutory health insurance: Book V of the German Social Code (SGB V) and in the Farmers Health Insurance Act.Statutory long-term care insurance: Book XI of the German Social Code (SGB XI)Act on social security for self-employed artists and writers of 27 July 1981 (Federal Law Gazette 1981 I p. 705), last amended by Article 153 of the Act of 29 March 2017 (Federal Law Gazette 2017 I p. 26)." "DE - Germany" "Central authority; Social security" "Central authority" "Central authority; Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3963/1514764800" "615" "Social security contribution - Additional social contribution (Employers)" "Forfait social" "FR - France" "" "2018/01/01" "2009/01/01" "Articles L137-15 and L137-16 of the Social Security Code (Code de la Sécurité sociale)." "FR - France" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3982/1514764800" "616" "Personal income tax - Universal Social Charge (USC)" "Universal Social Charge" "IE - Ireland" "" "2018/01/01" "2011/01/01" "Part 18D of the Taxes Consolidation Act, 1997 as amended by later Finance Acts." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3983/1514764800" "617" "Social security contribution (Self-employed)" "Socialinis draudimas ir Privalomasis sveikatos draudimas" "LT - Lithuania" "" "2018/01/01" "" "Law on State Social Insurance of the Republic of Lithuania and Law on Compulsory Health Insurance of the Republic of Lithuania." "LT - Lithuania" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4002/1514764800" "618" "Capital tax - Withholding tax on income from capital" "Retenue d'impôt sur les revenus de capitaux (Special method of collection of personal income tax)" "LU - Luxembourg" "" "2018/01/01" "1967/12/04" "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 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)." "LU - Luxembourg" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4003/1514764800" "619" "Rehabilitation contribution" "Rehabilitációs hozzájárulás" "HU - Hungary" "" "2018/01/01" "1996/01/01" "Act CXCI of 2011 on Benefits for persons with changed working capacity and amendments of certain acts" "HU - Hungary" "Central authority" "Central authority" "Central authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4004/1514764800" "620" "Social security contribution (Self-employed)" "Sociálne a zdravotné poistenie SZČO" "SK - Slovak Republic" "" "2018/01/01" "1993/01/01" "Law No. 461/2003, as last amended by Act No. 266/2017 and Law 580/2004, as last ammended by Act No. 351/2017 ." "SK - Slovak Republic" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4007/1514764800" "621" "Personal income tax" "Income Tax" "MT - Malta" "" "2018/01/01" "1948/01/01" "Income Tax Act (Cap 123), Income Tax Management Act (Cap 372), plus subsidiary legislation." "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4008/1514764800" "622" "Tax on real estate - Tax on rental housing" "Verhuurderheffing" "NL - Netherlands" "" "2018/01/01" "" "2013: wet verhuurderheffing2014-2016: wet maatregelen woningmarkt IIWet maatregelen woningmarkt II" "NL - Netherlands" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4022/1514764800" "623" "Social security contribution (Self-employed)" "Doprinosi za obvezna osiguranja" "HR - Croatia" "" "2018/01/01" "2003/01/01" "Social Security Contribution Act (Zakon o doprinosima), Official gazzete of the Republic of Croatia no. 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14 and 115/16http://www.porezna-uprava.hr/hr_propisi/_layouts/in2.vuk.sp.propisi.intranet/propisi.aspx#id=pro1096" "HR - Croatia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4023/1514764800" "624" "Social security contribution (Self-employed)" "Social bidrag - Selvstændige" "DK - Denmark" "" "2018/01/01" "" "No." "DK - Denmark" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4071/1514764800" "625" "Tax on certain financial institutions" "Podatek od niektórych instytucji finansowych" "PL - Poland" "" "2018/01/01" "2016/02/01" "Act of 15 January 2016 on tax on certain financial institutions (Journal of Laws of 2017 item 1410)." "PL - Poland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4090/1514764800" "626" "Social security contribution (Self-employed and Non-employed)" "Contributi sociali a carico dei lavoratori autonomi" "IT - Italy" "" "2018/01/01" "1980/02/23" "Law n° 33 of 1980/02/23." "IT - Italy" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4183/1514764800" "627" "Social security contribution (Self-employed)" "Contribuciones a la seguridad social" "ES - Spain" "" "2018/01/01" "1991/01/01" "The legal basis of the Spanish Social Security System in its current shape is the Royal Legislative Decree 8/2015, of 30 th October, approving the Codified Text of the General Law on Social Security (https://www.boe.es/boe/dias/2015/10/31/pdfs/BOE-A-2015-11724.pdf)." "ES - Spain" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4263/1514764800" "628" "Social security contribution (Self-employed)" "Social security contribution - Self-employed" "IE - Ireland" "" "2018/01/01" "" "Social Welfare Consolidation Act 2005." "IE - Ireland" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4302/1514764800" "629" "Social security contribution (Self-employed)" "Contribuições para a Segurança Social" "PT - Portugal" "" "2018/01/01" "" "Law 110/2009 of 16 September (New Contributive Code); Law 119/2009 of 30 December; Decree-Law 140-B/2010 of 30 December; Law 82-B/2014 of 31 December." "PT - Portugal" "Central authority" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4306/1514764800" "630" "Social security contribution (Self-employed)" "Prispevki za socialno varnost samozaposlenih in nezaposlenih" "SI - Slovenia" "" "2018/01/01" "1992/04/01" "Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV)Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2),Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ)Labour market regulation act (Zakon o urejanju trga dela – ZUTD)Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1)" "SI - Slovenia" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4342/1514764800" "631" "Social security contribution (Self-employed)" "Egenavgifter" "SE - Sweden" "" "2018/01/01" "2001/01/01" "Social Security Contributions Act (2000:980)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4362/1514764800" "632" "Excise duty - Excise duty act (Cement)" "Dazju tas-Sisa (fuq is-Siment)" "MT - Malta" "" "2018/01/01" "2010/10/26" "Excise Duty Act - Chapter 382 (Schedule Five A)" "MT - Malta" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4427/1514764800" "633" "Solidarity tax" "Solidaritātes nodoklis" "LV - Latvia" "" "2018/01/01" "2016/01/01" "Law On Solidarity Tax (in force from January 1, 2016)" "LV - Latvia" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4447/1514764800" "634" "Gambling tax" "Daň z hazardních her" "CZ - Czech Republic" "" "2018/01/01" "2017/01/01" "Act No. 187/2016 Coll. (replaces Act No. 202/1990 Coll. on 1 January 2017 - See form \"Tax on lotteries, gambling and bettin - Levy from lotteries and other similar games\" for previous years. " "CZ - Czech Republic" "Central authority" "Central authority" "Central authority" "Central authority; Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4463/1514764800" "635" "Banks contributions" "Вноски на банките по чл. 14 от ЗГВБ и чл. 139 от ЗВПКИИП" "BG - Bulgaria" "" "2018/01/01" "" "Bank Deposit Guarantee Act, Art. 14, promulgated, SG No. 62/14.08.2015, effective 14.08.2015, last supplemented SG No. 103/28.12.2017, effective 1.01.2018.http://bnb.bg/bnbweb/groups/public/documents/bnb_law/laws_bankdepositguarantee_en.pdfRecovery and Resolution of Credit Institutions and Investment Firms Act, Art. 139, promulgated, SG No. 62/14.08.2015, effective 14.08.2015, amended, SG No. 97/5.12.2017, effective 5.12.2017.http://bnb.bg/bnbweb/groups/public/documents/bnb_law/laws_bankrecovery_en.pdfOrdinance No 30 of 21 January 2016 on Calculation of the Premium Contributions Due by Banks under the Bank Deposit Guarantee Act, Adopted by Decision № 3 from 21.01.2016 of the Bulgarian National Bank Board, promulgated, SG No. 10/5.02.2016.http://bnb.bg/bnbweb/groups/public/documents/bnb_law/regulations_30_en.pdf" "BG - Bulgaria" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4503/1514764800" "636" "Tax on real estate - Real estate tax" "Nekustamā īpašuma nodoklis" "LV - Latvia" "" "2018/01/01" "1998/01/01" "Law \"On immovable property tax\"." "LV - Latvia" "Central authority; Local authority" "Central authority; Local authority" "Central authority; Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4542/1514764800" "637" "Social security contributions - Self- and Non-employed" "Contributions sociales" "LU - Luxembourg" "" "2018/01/01" "1951/05/21" "Law of 17 march 2016 (Mémorial A, 18 march 2016, page 868)Livre I du Code de la Sécurité Sociale: Assurance maladieLivre II du Code de la Sécurité Sociale : Assurance accidentsLivre III du Code de la Sécurité Sociale : Assurance pensionLivre V du Code de la Sécurité Sociale : Assurance dépendance Web reference:http://www.mss.public.lu/publications/code_securite_sociale/css_2016.pdfhttp://www.ccss.lu/cotisations/parametres-sociaux/http://www.secu.lu/" "LU - Luxembourg" "Central authority; Social security" "Central authority" "Central authority" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4563/1514764800" "638" "Insurance tax - Additional solidarity tax" "Taxe de solidarité additionnelle" "FR - France" "" "2018/01/01" "" "Articles L 862-4 to L 862-8 of the Social Security Code (Code de la Sécurité Sociale)" "FR - France" "Central authority" "Central authority" "Central authority" "Central authority; Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=4564/1514764800" "639" "Tax on chemicals in certain electronics" "Skatt på kemikalier i viss elektronik" "SE - Sweden" "" "2018/01/01" "2017/07/01" "Lagen (2016:1067) om skatt på kemikalier i viss elektronik" "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5022/1511773960" "640" "Pharmacy Tax" "Apteekkivero / Apoteksskatt" "FI - Finland" "" "2018/01/01" "2017/01/01" "Act on Pharmacy Tax of 9 September 2016 (770/2016)." "FI - Finland" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5066/1513242705" "641" "Withholding tax on loan proceeds derived through peer to peer lending portals" "Ritenuta a titolo d'imposta sui proventi derivanti da prestiti erogati tramite portali di peer to peer lending" "IT - Italy" "" "2018/01/01" "2018/01/01" "Article 1, par. 43-45, Law No 205 of 27 December 2017," "IT - Italy" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5104/1516212124" "642" "Tourist tax" "Imposta di soggiorno" "IT - Italy" "" "2018/01/01" "2011/04/07" "Article 4 of Legislative Decree No 23 of 2011 and Article 4 of Law-decree No 50 of 2017. Article 14, paragraph 16, letter e), of Law-Decree No. 78 of 2010" "IT - Italy" "Central authority; Local authority" "Central authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5105/1516271420" "643" "Disembarkation contribution" "Contributo di sbarco" "IT - Italy" "" "2018/01/01" "2016/03/02" "Article 4 of Legislative Decree No 23 of 2011." "IT - Italy" "Central authority; Local authority" "Central authority" "Central authority; Local authority" "Others" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5106/1516273814" "644" "Social security contribution (Employers)" "Ασφαλιστικές εισφορές εργοδοτών" "EL - Greece" "" "2018/01/01" "1943/03/31" "Unified Social Security Fund (E.F.K.A.) : Law 4387/2016From 1/1/2017 Greece has a uniform social security system.Unified Fund of Supplementary Insurance and Lump-sum Benefits (ETEAEP): Law 4387/2016, articles 35, 74-85 & 97, Law 4225/2014 art.5, Law 4461/2017 art.96ETEAEP consists of two branches: a) branch of supplementary insurance and b) branch of lump sums benefits.National Organization of health services (EOPYY)-for health benefits in kind: Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012." "EL - Greece" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5163/1519724807" "645" "Social security contribution (Self-employed)" "Ασφαλιστικές εισφορές αυτοαπασχολούμενων" "EL - Greece" "" "2018/01/01" "1993/01/01" "Unified Social Security Fund (E.F.K.A.) : Law 4387/2016From 1/1/2017 Greece has a uniform social security system.Unified Fund of Supplementary Insurance and Lump-sum Benefits (ETEAEP) Law 4387/2016 art. 35, 74-85 & 97, Law 4225/2014 art.5, Law 4461/2017 art.96ETEAEP consists of two branches: a) branch of supplementary insurance and b) branch of lump sums benefits.  Branch of supplementary insurance (pension due to old age, disability or death) The insurance is compulsory for some categories of self-employed (engineers, lawyers, notaries, chemists, bakers, owners of gas stations) while it is optional for the majority of  self-employed,  as merchants.The contribution rate is 7.00 % on the monthly income as it is determined for the main pension insurance.   Branch of lump-sum pension benefits insurance The insurance covers some categories of self-employed like engineers, doctors, lawyers, notaries etc.The contribution rate is 4.00%. The monthly income for the contribution calculation is determined as for the main pension insurance.National Organization of health services (EOPYY)- for health benefits in kind: Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012, (for health benefits in kind)." "EL - Greece" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=5223/1526303785" "646" "Excise duty - Carbon dioxide tax" "Koldioxidskatt" "SE - Sweden" "" "2017/01/01" "1995/01/01" "Energy Tax Act (SFS 1994:1776)." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=508/1483228800" "647" "Social security contribution (Employers)" "Ασφαλιστικές εισφορές εργοδοτών" "EL - Greece" "" "2017/01/01" "1943/03/31" "Unified Social Security Fund (E.F.K.A.) : Law 4387/2016From 1/1/2017 Greece has a uniform social security system.Unified Fund of Supplementary Insurance and Lump-sum Benefits (ETEAEP): Law 4387/2016, articles 35, 74-85 & 97, Law 4225/2014 art.5, Law 4461/2017 art.96ETEAEP consists of two branches: a) branch of supplementary insurance and b) branch of lump sums benefits.National Organization of health services (EOPYY)-for health benefits in kind: Law 3918/2011, Law 4052/2011 art. 13,  Law 4075/2012 art 42, Law 4093/2012." "EL - Greece" "Social security" "Social security" "Social security" "Social security" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=840/1451606401" "648" "Motor vehicles tax - Kilometer charge for trucks" "Kilometerheffing / Prélèvement kilométrique" "BE - Belgium" "" "2017/01/01" "2016/04/01" "Cooperation agreement of January 31st between the Flemish Region, the Walloon Region and the Region of Brussels Capital concerning the introduction of the kilometer-levy on the territory of the three regions and concerning the creation of a public shaped interregional Cooperative body Viapass possessing the characteristics of a common institution as stipulated by article 92bis §1 of the special law of August 8th 1980 on the restructuration of the institutions." "BE - Belgium" "Regional authority" "Regional authority" "Regional authority" "Regional authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=3945/1483228800" "649" "Personal income tax - Church tax" "Kirkeskat" "DK - Denmark" "" "2016/01/01" "1920/01/01" "Statutory Notice No 725 of 26 June 2006. https://www.retsinformation.dk/Forms/R0710.aspx?id=10300" "DK - Denmark" "Local authority" "Central authority" "Central authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=182/1451606401" "650" "Capital tax - Inheritance and gift tax" "Arvs- och gåvoskatt" "SE - Sweden" "" "2016/01/01" "" "Inheritance and Gift Tax Act (1941:416). The tax was however abolished in 2004, by Act (2004:1341) repealing the Inheritance and Gift Tax Act." "SE - Sweden" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=703/1451606401" "651" "Accommodation tax" "Daň za ubytovanie" "SK - Slovak Republic" "" "2016/01/01" "1993/01/01" "Law No. 582/2004 as last amended by Law No. 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=716/1451606401" "652" "Dog tax" "Daň za psa" "SK - Slovak Republic" "" "2016/01/01" "1993/01/01" "Law No. 582/2004 as last amended by Law No. 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=717/1451606401" "653" "Motor vehicles tax - 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" "" "2016/01/01" "1993/01/01" "Law No. 582/2004. Last ammended by 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=721/1451606401" "654" "Nuclear facility tax" "Daň z jadrového zariadenia" "SK - Slovak Republic" "" "2016/01/01" "2002/01/01" "Law No. 582/2004. Last ammended by 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=722/1451606401" "655" "Tax on entertainment - Non-gainful slot machine tax" "Daň za nevýherné hracie automaty" "SK - Slovak Republic" "" "2016/01/01" "1993/01/01" "Law No. 582/2004 as last amended by Law No. 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=723/1451606401" "656" "Tax on real estate - Tax on use of public space" "Daň za užívanie verejného priestranstva" "SK - Slovak Republic" "" "2016/01/01" "1993/01/01" "Law No. 582/2004. Last ammended by 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=724/1451606401" "657" "Vending machine tax" "Daň za predajné automaty" "SK - Slovak Republic" "" "2016/01/01" "1993/01/01" "Law No. 582/2004 as last amended by Law No. 79/2015." "SK - Slovak Republic" "Local authority" "Local authority" "Local authority" "Local authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=726/1451606401" "658" "Additional levy on movable income" "Cotisation supplémentaire sur revenus mobiliers/Bijkomende heffing op roerende inkomsten" "BE - Belgium" "" "2016/01/01" "2012/01/01" "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”" "BE - Belgium" "Central authority" "Central authority" "Central authority" "Central authority" "" "http://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=1981/1451606401"