Inventory of taxes levied by the State and the local authorities (Länder, départements, régions, districts, provinces, communes) in the Member States of the European Communities.

Abstract

The Commission of the European Communities - Directorate-general 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 July 1976 and replaces the previous edition which was based on 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. Given the large number of new measures adopted by the Member States since 1st April 1974» the Commission has prefered to proceed to a complete re-casting of the work rather than to issue amendment bulletins as had been anticipated. The terminology used is that of the Tax Statistics Yearbook of the Statistical Office of the European Community. Directorate-general XV will be pleased to receive any remarks or suggestions with a view to the improvement of this work.