Inventory of taxes levied by central government and local authorities (Lander, departments, regions, provinces, communes) in the Member States. Situation: 1.4.1974.

Abstract

The Commission of the European Communities -Directorate-ge-neral XV "Financial Institutions and Taxation" publishes a survey of the duties and taxes in force in the Member States of the EEC. The present edition reflects the situation on 1st April 1974. 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 nine Member States. The present edition contains for the first time a survey of the legislation of the three new Member States (United Kingdom, Ireland and Denmark). The terminology used is that of the Tax Statistics Yearbook of the Statistical Office of the European Community, 1974 edition. In order to up-date the information given in the inventory between editions (particularly necessary in this period of frequent changes in tax legislation) amendment bulletins will be issued in accordance with intervening modifications. Directorate-general XV will be pleased to be informed of possible errors and to receive suggestions concerning improvement of the presentation of this work.