VAT rates in particular member states of the European Union in 2015 - Open Research Data - Bridge of Knowledge

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VAT rates in particular member states of the European Union in 2015

Description

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.

Dataset file

Tabela 60.xlsx
10.1 kB, S3 ETag 736a3920a5c085b46934f24cd21e3cd3-1, downloads: 35
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File details

License:
Creative Commons: by-nc 4.0 open in new tab
CC BY-NC
Non-commercial

Details

Year of publication:
2021
Verification date:
2021-05-10
Creation date:
2017
Dataset language:
Polish
Fields of science:
  • economics and finance (Social studies)
DOI:
DOI ID 10.34808/43a8-ph59 open in new tab
Verified by:
Gdańsk University of Technology

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