DESCRIPTION:
European legal act seeking to regulate the indirect taxes levied by EU countries on the raising of capital. Indirect taxes are those levied on goods and services rather than on income or profits. While it generally prohibits these taxes, notably capital duty*, it allows certain countries to levy them if they meet certain exceptional conditions.
|
|
ID | ABB17_SBB1627318975876 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | 26/07/2021 |
dct:description | |
dct:spatial | |
eira:supporting_a_TES | |
eira:implementation_supported_by_a_TES | |
eira:view | Legal view |