INVENTORY OF TAXES LEVIED IN ΤΉΕ MEMBER STATES OF THE EUROPEAN COMMUNITIES 14th edition COMMISSION OF THE EUROPEAN COMMUNITIES COMMISSION OF THE EUROPEAN COMMUNITIES DIRECTORATE-GENERAL XXI CUSTOMS UNION AND INDIRECT TAXATION DIRECTORATE-GENERAL XV FINANCIAL INSTITUTIONS AND COMPANY LAW Inventory of taxes levied in the Member States of the European Communities by the State and the local authorities (Länder, départements, regions, districts, provinces, communes) 14™ EDITION DOCUMENT Cataloguing data can be found at the end of this publication Luxembourg: Office for Official Publications of the European Communities, 1991 ISBN 92-826-0417-9 Catalogue number: CM-59-90-855-EN-C © ECSC-EEC-EAEC, Brussels · Luxembourg, 1991 Printed in Belgium Introductory note In collaboration with the Member States, the Commission of the European Communities publishes a survey of the duties and taxes in force in the Member States of the EC. The present edition reflects the situation on 1 January 1990 and replaces the previous edition which was based on the situation on 1 September 1987. This publication aims to provide all those interested in tax law - public servants, university staff, students, businessmen, tax advisers, etc. - with a general view of the tax systems of the Mem• ber States. Directorates-General XXI and XV will be pleased to receive any comments or suggestions with a view to the improvement of this work. Rue de la Loi 200 B-1040 Brussels Abbreviations M.b. = Moniteur belge B.S. = Belgisch Staatsblad BGBl = Bundesgesetzblatt VO = Verordnung RAO and AO = (Reichs)-Abgabenordnung BayBS = Bayrische Bereinigte Sammlung GVBI = Gesetz- und Verordnungsblatt RGBl = Reichsgesetzblatt DL = Decreto legge RDL = Regio decreto legge G.U. = Gazzetta Ufficiale della Repubblica Italiana T.U. = Testo unico L = Legge DPR = Decreto del presidente della Repubblica DM = Decreto ministeriale MD = Ministerial Decree R.D. = Regio decreto Mémorial = Journal officiel du grand-duché de Luxembourg Stb. = Staatsblad RStBI = Reichssteuerblatt * * Belgium pages 1 - 60 Denmark pages 61 - 149 FR of Germany pages 151 - 205 Greece pages 207 - 277 Spain pages 279 - 307 France pages 309 - 404 Ireland pages 405 - 456 Italy pages 457 - 520 Luxembourg pages 521 - 573 The Netherlands pages 575 - 633 Portugal pages 635 - 676 United Kingdom pages 677 - 726 IV BELGIUM Belgique/België SUMMARY Taxes in force Β 1 Personal income tax (Impôt des personnes physiques/Personenbelasting) 3 Β 2 Corporation tax (Impôt des sociétés/Vennootschapsbelasting) 6 Β 3 Tax on legal persons (Impôt des personnes morales/Rechtspersonen­ belasting) 8 Β 4 Tax on non­residents (Impôt des non­résidents/Belasting der niet­verblijf­ houders) 10 Β 5 Succession duty and transfer duty (Droits de succession et de mutation par décès/Successierechten en recht van overgang bij overlijden) 12 Β 6 Compensatory tax for succession duty (Taxe compensatoire des droits de succession/Taks tot vergoeding der successierechten) 14 Β 7 Value­added tax (VAT) (Taxe sur la valeur ajoutée [TVA] / Belasting over de toegevoegde waarde [BTW]) 15 Β 8 Registration tax (Taxe à l'immatriculation/lnschrijvingstaks) 19 Β 9 Tax on stock exchange and carry­over transactions (Taxe sur les opéra­ tions de Bourse et de reports/Taks op de beursverrichtingen en de reporten) 21 Β 10 Annual tax on securities quoted on the stock exchange (Taxe annuelle sur les titres cotés en Bourse/Jaarlijkse belasting op de ter beurs genoteerde titels) 22 Β 11 Annual tax on insurance contracts (Taxe annuelle sur les contrats d'assu­ rance/Jaarlijkse taks op de verzekeringscontracten) 23 Β 12 Annual tax on profit sharing (Taxe annuelle sur les participations bénéficiai­ res/Jaarlijkse taks op de winstdeelnemingen) 24 Β 13 Hunting tax (Taxe sur la chasse/Taks op de jacht) 25 Β 14 Tax on bills (Taxe d'affichage/Aanplakkingstaks) 26 Β 15 Excise duty on mineral oils (Accise sur les huiles minérales/Accijns op mine­ rale oliën) 27 Β 17 Excise duty on benzol and similar products (Accise sur le benzol et les pro­ duits analogues/Accijns op benzol en gelijksoortige produkten) 29 BELGIUM Belgique/België Β 18 Excise duty on manufactured tobacco (Accise sur les tabacs fabriqués/ Accijns op gefabriceerde tabak) 31 Β 19 Excise duty on ethyl alcohol (Accise sur l'alcool éthylique/Accijns op ethyl­ alcohol) 34 Β 20 Excise duty on wines and other non­sparkling and sparkling fermented beverages (Accise sur les vins et autres boissons fermentées non mous­ seuses et mousseuses/Accijns op wijn en andere niet­mousserende en mousserende gegiste dranken) 36 Β 21 Excise duty on beer (Accise sur les bières/Bieraccijns) 39 Β 22 Excise duty on non­alcoholic beverages (Accise sur les boissons non alcoolisées/Accijns op alcoholvrije dranken) 42 Β 23 Excise duty on sugar (Accise sur les sucres/Accijns op suiker) 44 Β 24 Excise duty on coffee (Accise sur le café/Accijns op koffie) 46 Β 25 Betting and gaming tax (Taxe sur les jeux et paris/Belasting op spelen en weddenschappen) 47 Β 26 Tax on automatic amusement machines (Taxe sur les appareils automa­ tiques de divertissement/Belasting op automatische ontspannings­ toestellen) 49 Β 27 Registration duty, mortgage duty and court duties (Droits d'enregistre­ ment, d'hypothèque et de greffe/Registratie­. hypotheek­ en griffierechten) 50 I ­ Main registration taxes (Principaux droits d'enregistrement/Voornaam­ ste registratierechten) 50 II­ Court duties (Droits de greffe/Griffierechten) 51 III ­ Mortgage duty (Droits d'hypothèque/Hypotheekrechten) 52 Β 28 Stamp duty (Droits de timbre/Zegelrecht) 53 Β 29 Tax on motor vehicles (Taxe de circulation sur les véhicules automobiles/ Verkeersbelasting op autovoertuigen) 54 VI BELGIUM Belgique/België Β 30 Tax on the opening of establishments for the sale of fermented beverages (Taxe d'ouverture sur les débits de boissons fermentées/Openingsbelas­ ting op slijterijen van gegiste dranken) 56 Β 31 Five­yearly tax to be paid by certain operators of establishments for the sale of fermented beverages (Taxe quinquennale due par certains débi­ tants de boissons fermentées/Vijfjarige belasting verschuldigd door be­ paalde slijters van gegiste dranken) 57 Β 32 Annual tax payable by retailers of spirituous beverages (Taxe annuelle due par les détaillants de boissons spiritueuses/Jaarlijkse belasting verschul­ digd door de kleinhandelaars in geestrijke dranken) 58 Β 33 Licensing tax on establishments for the sale of spirituous beverages (Taxe de patente sur les débits de boissons spiritueuses/Vergunningsrecht op drankgelegenheden van sterke dranken) 59 Taxes abolished or repealed Β 16 Excise duty on liquefied petroleum gases and other liquefied gaseous hydrocarbons (Accise sur les gaz de pétrole et autres hydrocarbures gazeux liquéfiés/Accijns op vloeibaar aardgas en andere vloeibare kool­ waterstoffen) 60 VII DENMARK Danmark SUMMARY Taxes in force DK1 State income tax (Indkomstskat til staten) 63 DK 2 County income tax (Amtskommunal indkomstskat) 66 DK 3 Municipal income tax (Kommunal indkomstskat) 67 DK 4 Dividend tax (Udbytteskat) 68 DK 5 Tax on employee bonds (Afgift af medarbejderobligationer) 69 DK 9 Church tax (Kirkeskat) 70 DK 10 Special income tax (Særlig indkomstskat) 71 DK 11 Corporation tax (Selskabsskat) 74 DK 12 Tax on lottery winnings (Afgift af gevinster ved lotterispil) 77 DK 13 Levy on hunting licences (Jagttegnsafgift) 78 DK 14 Wealth tax (Formueskat) 79 DK 15 Inheritance and gift tax (Afgift af arv og gave) 81 1. Inheritance tax (Afgift af arv) 81 2. Tax on gifts (Afgift af gave) 82 DK 16 State income tax on estates of deceased persons (Beskatning af dødsboer) 84 DK 17 Hydrocarbon tax (Kulbrinteskat) 86 DK 18 Value-added tax (Merværdiafgift) 88 DK 19 Excise duty on petrol (Benzinafgift) 90 DK 20 Excise duty on certain petroleum products (Afgift af visse olieprodukter) 91 DK 21 Tax on gas (Afgift af gas) 92 DK 22 Tax on electricity (Afgift af elektricitet) 93 DK 23 Registration tax on motor vehicles (Registreringsafgift af motorkøretøjer) 94 IX DENMARK Danmark DK 24 Excise duty on tobacco (Tobaksafgift) 96 1. Excise duty on cigarettes, smoking tobacco, chewing tobacco and snuff (Punktafgift af cigaretter, røgtobak, skrå og snus) 96 2. Excise duty on cigars, cheroots and cigarillos (Punktafgift på cigarer, cerutter og cigarillos) 97 DK 26 Excise duty on spirits (Afgift af spiritus) 98 DK 27 Excise duty on wine and fruit-wine (Afgift af vin og frugtvin) 100 DK 28 Excise duty on beer (Afgift af øl) 102 DK 29 Excise duty on mineral waters and the like (Afgift af mineralvand mv.) 104 DK 30 Excise duty on tea and tea extracts (Afgift af te og teekstrakter) 106 DK 31 Excise duty on coffee, coffee extracts and coffee-substitute (Afgift af kaffe, kaffeekstrakt og kaffeerstatning) 107 1. Excise duty on coffee and coffee extracts (Afgift af kaffe og kaffe• ekstrakt) ' 107 2. Excise duty on coffee-substitute (Afgift af kaffeerstatning) 107 DK 32 Excise duty on chocolate and sweets (Afgift af chokolade og sukkervarer) 109 DK 33 Tax on ice-cream (Afgift af konsumis) 111 DK 34 Tax on perfumes, toiletries (Afgift af parfumer, toiletmidler mv.) 112 DK 35 Tax on radio receivers, etc. (Afgift af radiomodtagere mv.) 113 DK 37 Tax on incandescent lamps and electric fuses (Afgift af glødelamper og sik• ringer) 114 DK 38 Tax on certain retail packaging (Afgift af visse detailsalgspakninger) 115 DK 41 Tax on totalizator betting (Lov om totalisatorspil) 116 DK 42 Tax on football-pool betting (Afgift af tipning) 117 DK 43 County land tax (Amtskommunal grundskyld) 118 DK 44 Municipal land tax (Kommunal grundskyld) 119 X DENMARK Danmark DK 47 Financial levy on public property (Dækningsafgift af offentlige ejendomme) 120 DK 48 Financial levy on commercial premises (Dækningsafgift af forretningsejen• domme) 121 DK 49 State institutions' income tax (Statsinstitutioners indkomstskat) 122 DK 50 Tax on rents released from Landlords' Investment Fund (Afgift på leje frigi• vet fra Grundejernes Investeringsfond) 123 DK 51 Stamp duty (Stempelafgifter) 124 DK 52 Share transfer duty (Afgift ved overdragelse af aktier mv.