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

Abstract

In collaboration with the Member States, the Commission of the European Communities 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 1987 and replaces the previous edition which was based on the situation on 1 September 1985. 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 Mem-ber States. Directorates-General XXI and XV will be pleased to receive any comments or suggestions with a view to the improvement of this work.