Inventory of taxes levied in the Member States of the European Union.

Abstract

The present edition reflects the situation on 1 January 1999 and replaces the previous edition which was based on the situation on 1 January 1994 (EU-12) and 1 January 1995 (Austria, Finland, Sweden). This publication aims to provide all those interested in tax law — public servants, university staff, students, businessmen, tax advisers, etc. — with a general but complete view of the tax systems of the Member States. The taxes presented in the inventory are classified as follows: 1. Current taxes on income and wealth (direct taxes) 2. Capital taxes 3. Taxes linked to import and production (indirect taxes) 3.1. VAT and excise duties 3.2. Taxes on services 3.3. Others The Directorate-General for Taxation and Customs Union will be pleased to receive any comments or suggestions with a view to the improvement of this work.