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dc.contributor.authorEU Commission
dc.date.accessioned2020-05-26T13:00:26Z
dc.date.available2020-05-26T13:00:26Z
dc.date.issued1965
dc.identifier.urihttps://ketlib.lib.unipi.gr/xmlui/handle/ket/2359
dc.descriptionhttp://aei.pitt.edu/id/eprint/43171
dc.descriptionBook
dc.description.abstractThis publication is a systematic inventory of the taxes levied in the Member States of the European Economic Community, including all save a few minor levies or dues. The inventory -which it is intended to bring up to date from time to time - covers the situation as at 1 January 1965, and changes in tax arrangements coming into operation on that date are taken into account. The countries are dealt with in the following order: Belgium, Germany, France, Italy, Luxembourg, and the Netherlands. For the purposes of comparability, the taxes have been classified according to their nature, and similar taxes in the different countries have been placed in the same main group, subgroup (and, in some cases, further sub-division). This classification is indicated by a reference symbol under the name of the country in the top outside corner of each page. The taxes levied in each country fall into three main groups: I. Income tax, profits tax and wealth tax; II. Capital formation taxes and transaction duties; III. Taxes on expenditure. INTRODUCTORY NOTE This publication is a systematic inventory of the taxes levied in the Member States of the European Economic Community, including all save a few minor levies or dues. The inventory -which it is intended to bring up to date from time to time - covers the situation as at 1 January 1965, and changes in tax arrangements coming into operation on that date are taken into account. The countries are dealt with in the following order: Belgium, Germany, France, Italy, Luxembourg, and the Netherlands. For the purposes of comparability, the taxes have been classified according to their nature, and similar taxes in the different countries have been placed in the same main group, subgroup (and, in some cases, further sub-division). This classification is indicated by a reference symbol under the name of the country in the top outside corner of each page. The taxes levied in each country fall into three main groups: I. Income tax, profits tax and wealth tax; II. Capital formation taxes and transaction duties; III. Taxes on expenditure. Main Group I is sub-divided as follows: 1. Income tax 2. Corporation tax 3. Land tax and taxes on other real estate 4. Taxes on industry and trade 5. Wealth tax. Main Group II is sub-divided as follows: 1. Inheritance and Gift duties 2. Taxes on the appreciation of assets 3. Registration tax and transfer taxes 4. Stamp duty 5. Securities tax 6. Stock exchange turnover tax. Main Group III is sub-divided as follows: 1. Turnover tax 2. Transport tax 3. Special excise duties 4. Taxes on motor vehicles. Where in the same country several taxes fall into the same sub-group, these have been distinguished by the use of capital letters. The figures given in the appended tables do not always correspond exactly to the taxes described in the text: the tables relate to 1961 and 1962, since which time certain taxes have been abolished and others introduced, whereas the text, as mentioned above, covers the situation up to and including 1 January 1965.
dc.format.extent204p.
dc.language.isoen
dc.publisherEU Commission
dc.subjectTaxation
dc.titleTaxes in the European Community. A comprehensive inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) with table showing tax revenue for the years 1961 and 1962.
dc.typeWorking document


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