Inventory of taxes levied in the member states of the European Union : by the state and the local authorities (La<nder, de*partements, regions, districts, provinces, communes)

목차 (Table of Contents)

• CONTENTS
• Introductory note = 3
• Abbreviations = 4
• BELGIUM = 15
• B 1.1. Personal income tax = 17
• B 1.2. Corporation tax = 19
• B 1.3. Annual tax on coordination centres = 21
• B 1.4. Tax on legal persons = 21
• B 1.5. Tax on non-residents = 22
• B 1.6. Annual tax on profit-sharing = 23
• B 1.7. Annual tax on collective investment organisations, credit institutions and insurance companies = 24
• B 1.8. Special tax on the retained profits of certain credit institutions = 24
• B 1.9. Tax on deliveries of bearer securities = 25
• B 1.10. Vehicle registration tax = 26
• B 2.1. Succession duty and transfer duty = 26
• B 2.2. Compensatory tax for succession duty = 27
• B 2.3. Tax on long-term savings = 28
• B 3.1.1. Value added tax(VAT) = 28
• B 3.1.2. Excise duty on mineral oils = 31
• B 3.1.3. Inspection charge on domestic fuel = 33
• B 3.1.4. Excise duty on manufactured tobacco = 33
• B 3.1.5. Excise duty on ethyl alcohol = 34
• B 3.1.6. Excise duty on wines and other fermented beverages = 35
• B 3.1.7. Excise duty on beer = 36
• B 3.1.8. Excise duty on intermediate products = 37
• B 3.1.9. Excise duty on non-alcoholic beverages = 38
• B 3.1.10. Excise duty on coffee = 39
• B 3.1.11. Betting and gaming tax = 40
• B 3.1.12. Tax on automatic amusement machines = 41
• B 3.1.13. Annual tax on insurance contracts = 41
• B 3.2.1. Tax on stock exchange and carry-over transactions = 42
• B 3.2.2. Tax on bills = 43
• B 3.2.3. Registration duty, mortgage duty and court duties = 43
• B 3.2.4. Stamp duty = 45
• B 3.2.5. Tax on motor vehicles = 45
• B 3.2.6. Tax on the opening of establishments for the sale of fermented beverages = 46
• B 3.2.7. Five-yearly tax to be paid by certain operators of establishments for the sale of fermented beverages = 47
• B 3.2.8. Annual tax payable by retailers of spirituous beverages = 47
• B 3.2.9. Licensing tax on establishments for the sale of spirituous beverages = 47
• B 3.2.10. Excise-compensation tax = 48
• B 3.2.11. Ecotaxes = 48
• B 3.2.12. Levy on energy = 50
• Taxes abolished or repealed = 51
• DENMARK = 53
• DK 1.1. State income tax = 55
• DK 1.2. County income tax = 56
• DK 1.3. Municipal income tax = 56
• DK 1.4. Corporation tax = 57
• DK 1.5. Share income = 59
• DK 1.6. Tax on employee bonds = 61
• DK 1.7. Church tax = 61
• DK 1.8. Tax on lottery winnings = 61
• DK 1.9. State income tax on estates of deceased persons = 62
• DK 1.10. Hydrocarbon tax = 63
• DK 1.11. State institutions' income tax = 64
• DK 1.12. Tax on rents released from Landlords' Investment Fund = 64
• DK 1.13. Fund income tax = 65
• DK 1.14. Green tax on passengers cars = 65
• DK 1.15. Taxation of pension schemes = 66
• DK 1.16. Real-interest tax on certain pension capitals, etc. = 67
• DK 1.17. Weight tax on motor vehicles = 68
• DK 1.18. Tax on yield of pensions scheme assets = 68
• DK 1.19. Taxation in relation to bankruptcy = 69
• DK 2.1. Inheritance tax = 70
• DK 2.2. Tax on gifts = 70
• DK 3.1.1. Value added tax = 71
• DK 3.1.2. Energy tax on mineral oil etc. = 72
• DK 3.1.3. Tax on electricity = 73
• DK 3.1.4. Carbon dioxide tax on certain energy products = 73
• DK 3.1.5. Tax on coal, lignite and coke, etc. = 74
• DK 3.1.6. Excise duty on tobacco = 75
• DK 3.1.7. Excise duty on cigarette paper, chewing tobacco and snuff = 76
• DK 3.1.8. Excise duty on spirits = 77
• DK 3.1.9. Excise duty on beer, wine and fruit-wine = 77
• DK 3.1.10. Excise duty on mineral waters and the like = 78
• DK 3.1.11. Excise duty on coffee, coffee extracts and coffee-substitute = 79
• DK 3.1.12. Excise duty on chocolate and sweets = 80
• DK 3.1.13. Tax on ice cream = 81
• DK 3.1.14. Tax on incandescent lamps and electric fuses = 81
• DK 3.1.15. Tax on certain packaging and certain bags of paper or plastic, etc. = 82
• DK 3.1.16. Environmental taxes = 83
• DK 3.1.17. Tax on certain chlorofluorocarbons and halons(CFC tax) = 84
• DK 3.1.18. Tax on waste and certain raw materials = 84
• DK 3.1.19. Excise duty on pesticides = 85
• DK 3.1.20. Excise duty on sealed NiCad-batteries = 85
• DK 3.1.21. Excise duty on certain chlorinated solvents = 86
• DK 3.1.22. Excise duty on sulphur = 86
• DK 3.1.23. Excise duty on natural gas = 87
• DK 3.1.24. Excise duty on wastewater = 88
• DK 3.1.25. Excise duty on tea and tea extracts = 88
• DK 3.1.26. Excise duty on water in pipelines = 89
• DK 3.1.27. Tax on film wrapping produced of soft polyvinyl chloride(PVC) for food = 89
• DK 3.1.28. Excise duty on antibiotics and growth promoters used in animal feeding stuffs = 90
• DK 3.2.1. Tax on third-party insurance for motor vehicles etc = 91
• DK 3.2.2. Tax on pleasure-craft insurance = 91
• DK 3.2.3. Levy on banks and savings banks = 91
• DK 3.2.4. Levy on insurance businesses = 92
• DK 3.2.5. Tax on totalisator betting = 92
• DK 3.2.6. Tax on casino games = 92
• DK 3.2.7. Tax on certain types of flights(transportation tax) = 93
• DK 3.2.8. Tax on gambling, lotteries and betting = 93
• DK 3.2.9. Tax on the Danish State Lottery = 94
• DK 3.3.1. Municipal land tax = 94
• DK 3.3.2. County land tax = 95
• DK 3.3.3. Financial levy on public property = 95
• DK 3.3.4. Financial levy on commercial premises = 96
• DK 3.3.5. Property value tax = 96
• DK 3.3.6. Taxation of the sale of immovable property = 97
• DK 3.3.7. Taxation of profits and losses on claims, debts, and financial instruments = 98
• DK 3.3.8. Legal action tax, including estate administration tax and registration fee = 98
• DK 3.3.9. Real property derestriction tax = 99
• DK 3.3.10. Registration tax on motor vehicles = 99
• DK 3.3.11. Tax on labour costs = 100
• DK 3.3.12. Stamp duty = 101
• DK 3.3.13. Share transfer duty = 102
• DK 3.3.14. Hunting licence fee = 102
• DK 3.3.15. Road-user charge(Eurovignette) = 103
• DK 4.1. Social security contribution = 103
• Taxes abolished or repealed = 104
• GERMANY = 107
• D 1.1. Income tax = 109
• D 1.2. Wages tax = 110
• D 1.3. Capital yields tax - withholding tax on interest = 111
• D 1.4. Corporation tax = 112
• D 1.5. Solidarity surcharge = 113
• D 1.6. Wealth tax = 114
• D 1.7. Tax on dogs = 114
• D 1.8. Hunting and fishing tax = 115
• D 1.9. Church tax = 115
• D 1.10. Tax on motor vehicles = 116
• D 2.1. Succession and gift tax = 116
• D 3.1.1. Turnover tax - value added tax = 117
• D 3.1.2. Excise duty on mineral oils = 118
• D 3.1.3. Duty on tobacco = 119
• D 3.1.4. Duty on spirits = 121
• D 3.1.5. Excise duty on sparkling wines = 122
• D 3.1.6. Duty on intermediate products = 123
• D 3.1.7. Excise duty on beer = 123
• D 3.1.8. Excise duty on coffee = 124
• D 3.1.9. Duty on beverages = 125
• D 3.1.10. Insurance tax = 126
• D 3.1.11. Fire insurance tax = 127
• D 3.1.12. Entertainments tax = 127
• D 3.1.13. Betting and gaming tax = 128
• D 3.2.1. Tax on real estate = 128
• D 3.2.2. Real estate transfer tax = 129
• D 3.2.3 Tax on industry and trade = 129
• D 3.2.4 Tax on the licence to sell beverages = 130
• D 3.2.5. Tax on second residences = 130
• D 3.2.6. Tax on packaging = 131
• GREECE = 133
• EL 1.1. Personal income tax = 135
• EL 1.2. Corporate income tax = 137
• EL 1.3. Tax on the profit income of owners of Greek-registered ships = 140
• EL 1.4. Income tax levy on behalf of the Agricultural Insurance Organisation(OGA) = 141
• EL 1.5. Road tax on motor vehicles = 141
• EL 2.1. Tax on inheritance = 143
• EL 2.2. Tax on gifts and parental provision = 145
• EL 3.1.1. Value added tax = 146
• EL 3.1.2. Special tax on petroleum products = 149
• EL 3.1.3. Excise duty on tobacco products = 150
• EL 3.1.4. Duty on purchases of manufacturing tobacco in leaf form = 151
• EL 3.1.5. Excise duty on alcohol and alcoholic products = 151
• EL 3.1.6. Duty on isopropyl alcohol = 152
• EL 3.1.7. Special tax on television advertisements = 152
• EL 3.1.8. Levy in favour of ELGA = 152
• EL 3.1.9. Central bank levy = 153
• EL 3.2.1. Special tax on bank transactions = 153
• EL 3.2.2. Turnover tax／insurance = 154
• EL 3.2.3. Tax on mobile telephony = 155
• EL 3.3.1. Real estate transfer tax = 155
• EL 3.3.2. Stamp duties = 157
• EL 3.3.3. Tax on the movement of capital = 158
• EL 3.3.4. Special passenger vehicle, goods vehicle and motorcycle tax = 159
• EL 3.3.5. Port use tax on petroleum products(including imported products) = 161
• EL 3.3.6. Levy on behalf of the Merchant Marine Pensions Fund(NAT) = 161
• EL 3.3.7. Duty on the purchase of temporary residence in short-stay accommodation = 161
• EL 3.3.8. Special levy under Legislative Decree No 49／1968(private goods vehicles) = 162
• EL 3.3.9. Special levy under Law No 383／1976(public goods vehicles) = 162
• EL 3.3.10. Dodecanese municipal tax = 163
• EL 3.3.11. Charge on heavy plant and machinery = 163
• EL 3.3.12. Fee for operation of recreational technical games = 164
• EL 3.3.13. Tax on major real estate = 164
• Taxes abolished = 165
• SPAIN = 167
• E 1.1. Personal income tax = 169
• E 1.2. Tax on the income of non-residents = 173
• E 1.3. Corporation tax = 174
• E 1.4. Wealth tax = 176
• E 2.1. Succession and gift duty = 177
• E 3.1.1. Value added tax = 178
• E 3.1.2. Excise duties on hydrocarbons = 180
• E 3.1.3. Excise duty on manufactured tobacco = 180
• E 3.1.4. Special tax on spirits and alcoholic beverages = 181
• E 3.1.5. Excise duty on beer = 181
• E 3.1.6. Duty on wine and fermented beverages = 182
• E 3.1.7. Duty on intermediate products = 183
• E 3.1.8. Tax on insurance premiums = 183
• E 3.1.9. Excise duty on certain means of transport = 183
• E 3.1.10. Tax on electricity = 184
• E 3.2.1. Real estate tax = 185
• E 3.2.2. Tax on the increase in the value of urban land = 185
• E 3.2.3. Tax on economic activities = 186
• E 3.2.4. Tax on construction, installation and works = 186
• E 3.2.5. Tax on capital transfers and documented legal acts = 187
• E 3.2.6. Tax on mechanically powered vehicles = 188
• E 3.2.7. Local taxes = 188
• FRANCE = 191
• F 1.1. Personal income tax = 193
• F 1.2. Corporation tax = 194
• F 1.3. General social welfare contribution = 196
• F 1.4. 10 % levy on corporation tax = 197
• F 1.5. Welfare debt repayment levy = 197
• F 1.6. 2 % welfare levy = 199
• F 3.1.1. Value added tax = 199
• F 3.1.2. Excise duty on mineral-oil and allied products = 200
• F 3.1.3. Special duty on oils intended for human consumption = 201
• F 3.1.4. Tobacco duty = 202
• F 3.1.5. Duty on manufactured tobaccos = 203
• F 3.1.6. Spirits duty - production duty and consumption duty = 204
• F 3.1.7. Specific duty on beer and certain non-alcoholic beverages = 204
• F 3.1.8. Consumption duty on wines and other fermented beverages = 205
• F 3.1.9. Tax on certain advertising expenses = 206
• F 3.1.10. Forestry tax = 206
• F 3.1.11. Duty payable by owners of hydroelectric plants = 206
• F 3.2.1. Airport tax = 207
• F 3.2.2. Special duty on cinema tickets = 207
• F 3.2.3. Television services tax = 207
• F 3.2.4. Civil aviation duty = 208
• F 3.3.1. Landing levy for the funding of inspections and veterinary checks on fishery and fish-farm products = 208
• F 3.3.2. Health and hygiene levy for the control of certain substances and their residues = 209
• F 3.3.3. Payroll tax = 209
• F 3.3.4. Employers' housing contribution = 210
• F 3.3.5. Apprenticeship tax = 211
• F 3.3.6. Special duty on drinking establishments = 211
• F 3.3.7. Licence fee for drinking establishments = 212
• F 3.3.8. Employers' contribution to the development of further vocational training = 212
• F 3.3.9. Book publication levy = 213
• F 3.3.10. Reprography levy = 213
• F 3.3.11. Health and hygiene levies for animal slaughter and carcass cutting = 213
• F 3.3.12. Flat-rate duty on bailiffs' documents = 214
• IRELAND = 215
• IRL 1.1. Income tax = 217
• IRL 1.2. Corporation tax = 219
• IRL 1.3. Capital gains tax = 220
• IRL 2.1. Inheritance and gift tax = 222
• IRL 2.2. Discretionary trust tax = 223
• IRL 2.3. Probate tax = 224
• IRL 3.1.1. Value added tax = 224
• IRL 3.1.2. Excise duty on hydrocarbons = 225
• IRL 3.1.3. Excise duty on tobacco products = 226
• IRL 3.1.4. Excise duty on ethyl alcohol = 227
• IRL 3.1.5. Excise duty on wine = 227
• IRL 3.1.6. Excise duty on made-wine = 228
• IRL 3.1.7. Excise duty on beer = 229
• IRL 3.1.8. Excise duty on cider and perry = 230
• IRL 3.1.9. Betting duty = 230
• IRL 3.2.1. Rates = 231
• IRL 3.2.2. Residential property tax = 232
• IRL 3.2.3. Vehicle duties = 233
• IRL 3.2.4. Vehicle registration tax(VTR) = 234
• IRL 3.2.5. Excise duty on certain licences, orders and authorisations = 235
• IRL 3.2.6. Excise duty on foreign travel = 235
• IRL 3.2.7. Conveyance duty = 236
• IRL 3.2.8. Lease duty = 237
• IRL 3.2.9. Transfer duty = 237
• IRL 3.2.10. Security duty = 238
• IRL 3.2.11. Fixed stamp duties = 238
• IRL 3.2.12. Duty on policies of life insurance = 239
• IRL 3.2.13. Stamp duty on certain statements of interest = 239
• IRL 3.2.14. Stamp duty on capital companies = 239
• IRL 3.2.15. Stamp duty on credit and charge cards = 240
• IRL 3.2.16. Stamp duty on cash cards = 240
• IRL 3.2.17. Levy on non-life insurance premiums(collected as a stamp duty) = 241
• Taxes abolished or repealed = 241
• ITALY = 243
• I 1.1. Personal income tax = 245
• I 1.2. Tax on incomes of legal persons = 247
• I 1.3. Regional tax on productive activities = 249
• I 1.4. Communal tax on appreciation of immovable property = 249
• I 1.5. Tax on motor vehicles = 251
• I 1.6. Tax on net company assets = 252
• I 1.7. Regional motor-vehicle taxes = 253
• I 2.1. Succession and gift duty = 253
• I 3.1.1. Value added tax = 254
• I 3.1.2. Duty on mineral oils = 256
• I 3.1.3. Duty on liquefied petroleum gases = 257
• I 3.1.4. Duty on methane when used as fuel for non-industrial purposes = 258
• I 3.1.5. Duty on electricity = 257
• I 3.1.6. Regional surcharge on methane-gas excise duty and substitute tax for exempt uses = 258
• I 3.1.7. Regional excise on motor spirit = 258
• I 3.1.8. Provincial electricity-consumption surcharge = 259
• I 3.1.9. Communal surcharge on electricity = 259
• I 3.1.10 Consumption tax on manufactured tobacco = 260
• I 3.1.11 Duty on spirits = 260
• I 3.1.12 1Duty on beer = 261
• I 3.1.13 Government stamps - spirits = 261
• I 3.1.14 Duty on matches = 262
• I 3.1.15 Consumption tax on certain types of equipment = 263
• I 3.2.1 Duty on State-controlled betting = 263
• I 3.2.2. Duty on betting controlled by CONI and UNIRE = 264
• I 3.2.3. Entertainments tax = 264
• I 3.2.4. State lotteries = 265
• I 3.2.5. Duty on lotto = 265
• I 3.2.6. Lottery duty and licence for events carrying prizes = 266
• I 3.2.7. Lottery duty on local raffles and similar events = 266
• I 3.2.8. Duty on official concessions = 267
• I 3.2.9. Insurance tax = 267
• I 3.2.10. Communal tax on advertising and duty on bill-posting - communal tax on advertising = 268
• I 3.2.11. Communal tax on advertising and duty on bill-posting - duty on bill-posting = 269
• I 3.3.1. Stamp duty = 269
• I 3.3.2. Stock exchange turnover tax = 270
• I 3.3.3. Registration tax = 270
• I 3.3.4. Replacement tax for registration tax, stamp duty, mortgage tax, cadastral tax and duty on official concessions in relation to medium- and long-term loans = 272
• I 3.3.5. Mortgage tax and cadastral duty = 272
• I 3.3.6. Communal tax on immovable property = 272
• I 3.3.7. Tax on regional concessions = 273
• I 3.3.8. University matriculation tax = 274
• I 3.3.9. Regional tax on concessions of property and inalienable assets of the State = 274
• I 3.3.10. Tax for the occupation of public areas subject to the authority of the regions = 274
• I 3.3.11. Tax on tipping of waste = 275
• I 3.3.12. Regional surcharge on charges for the use of public water = 276
• I 3.3.13. Tax on qualification to practise a profession = 276
• I 3.3.14. Provincial environmental-protection tax = 276
• I 3.3.15. Tax on occupation of public areas under provincial authority = 276
• I 3.3.16. Tax on occupation of public areas under commune authority = 277
• I 3.3.17. Tax for disposal of domestic urban solid waste = 277
• I 3.3.18. Charge for collection and treatment of wastewater = 278
• I 3.3.19. Taxes on concessions by communes = 278
• I 3.3.20. Tax on emissions of sulphur dioxide(SO₂) and nitrogen oxides(N$$O_x$$) = 279
• Taxes abolished or revoked = 279
• LUXEMBOURG = 281
• L 1.1. Personal income tax = 283
• L 1.2. Withholding tax on wages and salaries = 284
• L 1.3. Withholding tax on income from capital = 286
• L 1.4. Corporation tax = 286
• L 1.5. Special tax on company directors' fees = 286
• L 1.6. Tax on betting on sporting events = 287
• L 1.7. Wealth tax = 287
• L 1.8. Tax on motor vehicles = 288
• L 2.1. Inheritance tax = 289
• L 3.1.1. Value added tax = 290
• L 3.1.2. Excise duty on mineral oils = 291
• L 3.1.3. Excise duty on manufactured tobacco = 293
• L 3.1.4. Excise duty and consumption tax on ethyl alcohol = 295
• L 3.1.5. Excise duty on wines and other sparkling and non-sparkling fermented beverages = 296
• L 3.1.6. Excise duty on beer = 297
• L.3.1.7. Excise duties on intermediate products = 297
• L 3.1.8. General arrangements applicable to products subject to excise duty = 298
• L 3.2.1. Tax on lotto = 299
• L 3.2.2. Fire service tax = 299
• L 3.2.3. Insurance tax = 300
• L 3.2.4. Entertainments tax = 300
• L 3.2.5. Tax on gross proceeds from casino gambling = 300
• L 3.3.1. Tax on land and buildings = 301
• L 3.3.2. Stamp duty = 302
• L 3.3.3. Registration taxes = 302
• L 3.3.4. Mortagage tax(registration of mortgage, renewal of registration and transfer) = 303
• L 3.3.5. User charge for commercial vehicles = 304
• L 3.3.6. Trade tax = 304
• L 3.3.7. Tax on licensed premises = 305
• THE NETHERLANDS = 307
• NL 1.1. Personal income tax = 309
• NL 1.2. Tax on wages = 312
• NL 1.3. Dividend tax = 313
• NL 1.4. Corporation tax = 313
• NL 1.5. Tax on games of chance = 314
• NL 1.6. Commuter tax = 315
• NL 1.7. Wealth tax = 316
• NL 1.8. Tax on passenger cars and motor bicycles(BPM) = 316
• NL 2.1. Succession duties = 317
• NL 3.1.1. Turnover tax - value added tax = 318
• NL 3.1.2. Duty on mineral oils = 318
• NL 3.1.3. Tax on stocks of petroleum products = 319
• NL 3.1.4. Fuel tax = 320
• NL 3.1.5. Regulatory energy tax = 320
• NL 3.1.6. Tax on $${ }^{235}$$uranium = 321
• NL 3.1.7. Duty on tobacco = 322
• NL 3.1.8. Duty on wine = 322
• NL 3.1.9. Duty on beer = 323
• NL 3.1.10. Duty on spirits = 323
• NL 3.1.11. Consumer tax on non-alcoholic beverages and on some other products = 324
• NL 3.1.12. Duty on intermediate products = 324
• NL 3.3.1. Municipal tax on immovable property = 325
• NL 3.3.2. Tax on legal transactions = 326
• NL 3.3.3. Road tax = 327
• NL 3.3.4. Waterschap levies = 328
• NL 3.3.5. Administrative levy for the benefit of public professional organisations = 328
• NL 3.3.6. Tax on dogs = 329
• NL 3.3.7. Tax on the pollution of surface waters = 329
• NL 3.3.8. Tax on noise pollution caused by civilian aircraft = 330
• NL 3.3.9. Levy on groundwater = 331
• NL 3.3.10. Levy on waste = 331
• NL 3.3.11. Levy on mineral surplus = 332
• NL 3.3.12. Tax on the right of user = 332
• NL 3.3.13. Tax on public advertisements = 333
• NL 3.3.14. Tax on tourists = 333
• NL 3.3.15. Parking tax = 334
• NL 3.3.16. Tax for installations on public land = 334
• NL 3.3.17. Tax on heavy vehicles = 334
• NL 3.3.18. Tax on groundwater = 335
• NL 3.3.19. Tax on waste = 336
• AUSTRIA = 337
• A 1.1. Income tax = 339
• A 1.2. Wages tax = 340
• A 1.3. Capital yields tax = 341
• A 1.4. Corporation tax = 341
• A 1.5. Tax on motor vehicles = 342
• A 2.1. Succession and gift tax = 343
• A 3.1.1. Turnover tax - value added tax = 343
• A 3.1.2. Association dues = 344
• A 3.1.3. Excise duty on mineral oils = 344
• A 3.1.4. Duty on tobacco = 345
• A 3.1.5. Excise duty on beer = 346
• A 3.1.6. Duty on spirits = 346
• A 3.1.7. Excise duty on sparkling wines and intermediate products and wine procedure = 347
• A 3.1.8. Standard consumption levy = 347
• A 3.1.9. Electricity levy = 348
• A 3.1.10. Natural gas levy = 348
• A 3.1.11. Energy levy allowance = 348
• A 3.2.1. Insurance tax = 349
• A 3.2.2. Fire insurance tax = 349
• A 3.2.3. Casino levy and licence levy = 349
• A 3.2.4. Publicity levy = 350
• A 3.2.5. Advertising levy = 350
• A 3.2.6. Temporary residence levy／local, health cure and seasonal taxes - tourism levy = 351
• A 3.2.7.Provincial supplements on totalisator and bookmaker betting charges(betting charge supplements) = 352
• A 3.2.8. Entertainment levy, proceeds earmarked, television, radio and culture fee = 353
• A 3.2.9. Entertainment levy, proceeds earmarked, war victims and handicapped persons' levy = 354
• A 3.2.10. Entertainment levy, proceeds earmarked, leisure events tax = 354
• A 3.3.1. Tax on real estate = 355
• A 3.3.2. Land value levy = 355
• A 3.3.3. Levy on agricultural and foresty enterprises = 356
• A 3.3.4. Real estate transfer tax = 356
• A 3.3.5. Road-use levy = 356
• A 3.3.6. Capital transactions taxes = 357
• A 3.3.7. Waste-disposal levy = 357
• A 3.3.8. Safety levy = 358
• A 3.3.9. Stamp and legal duties = 358
• A 3.3.10. Local authority tax = 359
• A 3.3.11. Employer's contribution = 359
• A 3.3.12. Donation levy = 360
• A 3.3.13. Levy on voluntary sales = 360
• A 3.3.14. Employers' levy = 360
• A 3.3.15. Fishing levy - fishing licence fee = 361
• A 3.3.16. Beverage and ice cream tax = 361
• A 3.3.17. Dog tax = 362
• A 3.3.18. Hunting levies - hunting licence levy = 362
• A 3.3.19. Countryside protection levy and nature protection levy = 363
• A 3.3.20. Motor boat levy = 364
• A 3.3.21. Sports payment = 364
• A 3.3.22. Contribution to the fund to combat animal epidemics = 365
• A 3.3.23. Video levy = 365
• A 3.3.24. Second home levy = 366
• A 3.3.25. Supplementary charges and late payments = 366
• PORTUGAL = 369
• P 1.1. Tax on personal income = 371
• P 1.2. Tax on corporate income = 374
• P 1.3. Municipal tax = 377
• P 1.4. Capital gains surcharge = 378
• P 1.5. Tax on the use, carrying and possession of weapons = 378
• P 1.6. Road taxes - road licence and road haulage tax = 379
• P 1.7. Municipal tax on vehicles = 380
• P 2.1. Inheritance tax and gift tax = 382
• P 3.1.1. Value added tax = 383
• P 3.1.2. Tax on petroleum products = 384
• P 3.1.3. Excise duty on tobacco products = 385
• P 3.1.4. Excise duty on alcohol = 386
• P 3.1.5. Special consumption duty on alcoholic beverages = 387
• P 3.1.6. Special levies = 388
• P 3.1.7. Motor vehicle tax = 389
• P 3.2.1. Real estate transfer tax = 390
• P 3.2.2. Gaming tax = 391
• P 3.2.3. Entertainments tax = 392
• P 3.2.4. Tax on insurance premiums = 392
• P 3.3.1. Stamp duty = 393
• Taxes abolished or repealed = 394
• FINLAND = 397
• FIN 1.1. State income taxes on earned income = 399
• FIN 1.2. Tax on investment income = 400
• FIN 1.3. Communal tax on earned income = 401
• FIN 1.4. Church tax = 402
• FIN 1.5. Corporate income tax = 403
• FIN 1.6. Net wealth tax(capital tax) = 404
• FIN 1.7. Taxation of non-residents' income = 405
• FIN 1.8. Taxation of non-residents' net wealth = 406
• FIN 1.9. Withholding tax for foreign employees = 407
• FIN 1.10. Withholding tax at source on interest = 408
• FIN 1.11. Tax on dogs = 408
• FIN 2.1. Inheritance tax = 409
• FIN 2.2. Gift tax = 410
• FIN 3.1.1. Value added tax = 411
• FIN 3.1.2. Excise duty on liquid fuels = 413
• FIN 3.1.3. Excise duty on electricity and certain fuels = 415
• FIN 3.1.4. Oil waste duty = 416
• FIN 3.1.5. Oil damage duty = 417
• FIN 3.1.6. Excise duty on manufactured tobacco = 418
• FIN 3.1.7. Excise duty on alcohol and alcoholic beverages = 418
• FIN 3.1.8. Excise duty on sweets and soft drinks = 420
• FIN 3.1.9. Tax on lottery prizes = 420
• FIN 3.1.10. Tax on insurance premiums = 421
• FIN 3.1.11. Fire insurance levy = 421
• FIN 3.1.12. Car tax = 421
• FIN 3.1.13. Levy on pharmacy = 423
• FIN 3.1.14. Plant breeding fee = 423
• FIN 3.2.1. Real property tax = 423
• FIN 3.2.2. Transfer tax = 424
• FIN 3.2.3. Stamp duty = 426
• FIN 3.2.4. Seamen's welfare and rescue levy = 426
• FIN 3.2.5. Landfill tax = 427
• FIN 3.2.6. Tax on diesel-driven vehicles = 427
• FIN 3.2.7. Road tax on motor vehicles registered abroad = 428
• FIN 3.2.8. Fuel fee = 429
• FIN 3.2.9. Vehicle tax = 429
• FIN 3.2.10. Game management fee and hunting licence = 430
• FIN 3.2.11. Fishing management licence = 430
• FIN 3.2.12. Forest management fee = 430
• FIN 3.2.13. Channel fee(Fairway fee) = 431
• FIN 4.1. Employers' social security contributions = 431
• FIN 4.2. Employees' social security contributions = 432
• SWEDEN = 433
• S 1.1. National income tax = 435
• S 1.2. Local income tax = 435
• S 1.3. Income tax on non-residents = 436
• S 1.4. Income tax on non-resident artistes and others = 436
• S 1.5. Special preferential tax treatment for means intended for expansion purposes(tax on means intended for expansion purposes) = 437
• S 1.6. Corporation tax = 437
• S 1.7. Car-for-sale tax = 438
• S 1.8. Sales tax on motor vehicles = 438
• S 1.9. Motor vehicle tax = 439
• S 3.1.1. Value added tax = 443
• S 3.1.2. Excise duties on fuels = 444
• S 3.1.3. Energy tax on electricity = 446
• S 3.1.4. Excise duty on electricity generated in nuclear power stations = 447
• S 3.1.5. Duty on tobacco = 448
• S 3.1.6. Duty on beer = 448
• S 3.1.7. Duty on wine = 449
• S 3.1.8. Duty on fermented beverages other than wine and beer = 449
• S 3.1.9. Duty on intermediate products = 450
• S 3.1.10. Duty on ethyl alcohol = 451
• S 3.1.11. Excise duty on fertilisers = 451
• S 3.1.12. Gambling tax = 452
• S 3.1.13. Tax on lottery = 452
• S 3.1.14. Excise duty on biocides = 452
• UNITED KINGDOM = 453
• UK 1.1. Income tax = 455
• UK 1.2. Income tax - employment income = 456
• UK 1.3. Corporation tax = 456
• UK 1.4. Petroleum revenue tax(PRT) = 457
• UK 1.5. Taxes on capital gains = 458
• UK 1.6. Vehicle excise duty(VED) = 460
• UK 2.1. Inheritance tax = 461
• UK 3.1.1. Value added tax = 463
• UK 3.1.2. Excise duty on hydrocarbon oil = 463
• UK 3.1.3. Excise duty on tobacco products = 464
• UK 3.1.4. Excise duty on spirits = 465
• UK 3.1.5. Excise duty on wines and made-wines = 466
• UK 3.1.6. Excise duty on cider and perry = 467
• UK 3.1.7. Excise duty on beer = 467
• UK 3.2.1. General and pool betting duties = 468
• UK 3.2.2. Bingo duty = 469
• UK 3.2.3. Gaming duty = 469
• UK 3.2.4. Air passenger duty = 470
• UK 3.2.5. Lottery duty = 471
• UK 3.2.6. Insurance premium tax(IPT) = 471
• UK 3.3.1. Business rates - Scotland = 472
• UK 3.3.2. Rates - Northern Ireland = 473
• UK 3.3.3. Business rates - England and Wales = 474
• UK 3.3.4. Stamp duty reserve tax = 475
• UK 3.3.5. Amusement machine licence duty = 475
• UK 3.3.6. Stamp duty = 476
• UK 3.3.7. Council tax - Great Britain = 477
• UK 3.3.8. Landfill tax = 478
• Taxes abolished or repealed = 478