| dc.description.abstract | This is a new survey, published by the Commission of the European Communities (Directorate-General of Internal Market and Approximation of Legislation, Directorate of Taxation), of taxes levied in the Member States of the European Economic Community. It presents the situation as at 1 January 1972 and is the sixth in the series. The pre-ceding editions gave the situation as at 1 January 1963, 1964, 1965, 1967 and 1 July 1969. In publishing this work, the Commission is carrying out its obligation to bring out regularly a list of the taxes being levied in the Member States. The Commis-sion accepted this task during a meeting of the Standing Committee of Heads of Revenue Departments of the Member States held on 16 June 1963. The list has been adapted to the 1972 edition of the Yearbook of taxation statistics issued by the Statistical Office of the European Communities. Adaptation here meant the use of the same code as that employed in the Yearbook, the result of which was to introduce a new order or presentation of the taxes and the inclusion of a number of taxes which had not appeared in the preceding editions. As regards taxes in Italy, it should be noted that the Italian Law No. 825 of 9 October 1971 provides for almost complete reform of the Italian taxation system, which will entail the abolition of a large number of Italian taxes. This publication, which is issued in five languages (French, German, Italian, Dutch and English), constitutes a systematic survey for officials and others who have to deal professionally with taxation matters peculiar to other Member States. As in the past, the countries are treated in the following order : Belgium, Germany, France, Italy, Luxembourg, the Netherlands. The Directorate of Taxation will be pleased to be informed of any errors readers may find and to receive suggestions on how to improve presentation. |
