Autres outils
Base de données 'Impôts en Europe'
- Do I need to register in order to access the database?
- What are "minor taxes"?
- What is the composition of the "EU harmonised excise duties"?
- Which is the criterion to decide whether a tax is direct or indirect?
- What is the "ESA 95" code?
- What is the definition of total tax revenue utilised in the database?
- How should one interpret the "region of application"?
- How should one interpret the "economic function"?
- What is meant by "environmental taxes"?
| 1. Do I need to register in order to access the database? | ||||||
| No, simply open the search engine and you can work in it. | ||||||
| 2. What are "minor taxes"? | ||||||
| "Minor" refers only to the revenues of the respective tax e.g. taxes which create revenues below 0.1 % of GDP. | ||||||
| 3. What is the composition of the "EU harmonised excise duties"? | ||||||
| The "EU harmonised excise duties" are the commonly applied excise duties for which the legislation on EU level was mainly adopted in the context of the establishment of the Internal Market on 1 January 1993. They are applied in all Member States on three product groups: - alcoholic beverages - manufactured tobacco products - energy products (motor fuels and heating fuels, such as petrol and gasoline, electricity, natural gas, coal and coke). |
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| 4. Which is the criterion to decide whether a tax is direct or indirect? | ||||||
The criterion utilised here is that followed by Eurostat, whereby the allocation is dictated by the ESA95 code (see table). If a tax is booked under multiple ESA95 codes, the approach followed here has been to give preference to the code under which the highest amount of revenue is raised.
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| 5. What is the "ESA 95" code? | ||||||
| The European System of National and Regional Accounts (ESA 95) is a harmonised methodology which provides a consistent, reliable and comparable quantitative description of the economies of the Member States. The indication of the statistical code enables the user of the database to connect the juridical information with statistical information. More on the ESA 95. For more specific information on the methodology used in "Taxes in Europe" Database: see Annex C of the publication "Taxation Trends in the European Union" |
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| 6. What is the definition of total tax revenue utilised in the database? | ||||||
| The definition of total tax revenue used in the "Taxes in Europe" database is a wide one including social security contributions; however, voluntary and imputed social contributions as well as the amounts assessed but unlikely to be collected are excluded. In terms of the ESA95 codes, this is equivalent to: TTR= (D2+D5+d91+d611_m_d995) - d61112 - d61122 - d61132. | ||||||
| 7. How should one interpret the "region of application"? | ||||||
| For most taxes the "region of application" is the jurisdiction of the Member State. In case the field is empty one can assume that the jurisdiction of the Member State is the "region of application". However, there are some taxes which apply only in some regions or differ among the regions of federal states, as mentioned in the field "Region of application". | ||||||
| 8. How should one interpret the "economic function"? | ||||||
"Taxation Trends in the European Union" |
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| 9. What is meant by "environmental taxes"? | ||||||
Environmental taxes include energy taxes, transport taxes (including registration and circulation car taxes), and pollution taxes. This is a sub-category of indirect taxes or consumption taxes. If this section is left blank in the form, it means that the tax is not considered to be an environmental tax.
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