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

Abstract

In collaboration with the Member States 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 1 September 1981 and replaces the previous edition which was based on the situation on 31 December 1978. 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 Member States. The terminology used is that of the Tax Statistics Yearbook of the Statistical Of-fice of the European Community. For technical reasons the section on Greece will be pub-lished separately at a later date. Directorate-General XV will be pleased to receive any remarks or suggestions with a view to the improvement of this work.