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 EC. The present edition reflects the situation on 1 September 1985 and replaces the previous edi-tion which was based on the situation on 1 September 1983. 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. Directorate-General XV will be pleased to receive any remarks or suggestions with a view to the improvement of this work