VAT rates in particular member states of the European Union in 2015
收藏Most Wiedzy Open Research Data Catalog2026-04-17 收录
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资源简介：
Under European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to the full harmonization of the method of collecting VAT in the territory of the European Union, this tax should be considered as the basic tool of the fiscal policy of the Community.
提供机构：
Piotr Kasprzak
