English, Article, Journal or magazine article edition: Taxes in Europe Database European Commission ? DG TAXUD

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Bookmark: http://trove.nla.gov.au/version/46946
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Taxes in Europe Database
Author
  • European Commission ? DG TAXUD
Physical Description
  • preprint
Notes
  • The "Taxes in Europe" database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The "Taxes in Europe" database contains, for each individual tax, information on its legal basis, assessment base, main exemptions, applicable rate(s), economic and statistical classification, as well as the revenue generated by it. The information is listed in the form of a downloadable file. The "Taxes in Europe" database is not meant to constitute a reference for legal purposes. The "Taxes in Europe" database covers the following types of taxes: All main taxes in revenue terms. These include notably personal income taxes, corporate income taxes, value added taxes, excise duties; The main social security contributions. A list of minor taxes yielding less than 0.1% of GDP (not covered by the database) can be found here. The database does NOT cover information on Customs duties and tariffs. This type of information can be found in the customs tariff database TARIC.
  • European Union, taxation, database
  • RePEc:tax:taxtie:0001
Language
  • English
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