|
all type of taxation |
|
only direct taxation is under the Community rules |
|
only indirect taxation is under the Community rules |
|
taxation is of the symbols of national sovereignty, so neither direct nor indirect taxation is rules by the EU |
□ Income tax □ Property tax
□ Value added tax
□ Luxury tax □ Excise duties
|
at least 5 % |
|
maximum 5 % |
|
at least 15 % |
|
maximum 15 % |
Products |
Excise duty rate |
|
|
|
|
|