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Page 1: &+$37(5 ˛*OREDOUHVXOWVRIWKH8QLRQec.europa.eu/taxation_customs/sites/taxation/files/resources/docum… · Turkey 20 % Poland 20 % Czech Rep. 10 % China 10 % Lithuania 10 % Spain 10

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Page 2: &+$37(5 ˛*OREDOUHVXOWVRIWKH8QLRQec.europa.eu/taxation_customs/sites/taxation/files/resources/docum… · Turkey 20 % Poland 20 % Czech Rep. 10 % China 10 % Lithuania 10 % Spain 10

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q Germany ----------------------------------------------------------------------------------p. 23

q Austria ------------------------------------------------------------------------------------p. 27

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q Spain --------------------------------------------------------------------------------------p. 39

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q Ireland ------------------------------------------------------------------------------------p. 55

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q Luxembourg -----------------------------------------------------------------------------p. 63

q The Netherlands -------------------------------------------------------------------------p. 67

q Portugal -----------------------------------------------------------------------------------p. 71

q United Kingdom ------------------------------------------------------------------------p. 75

q Sweden -----------------------------------------------------------------------------------p. 79

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q Germany ----------------------------------------------------------------------------------p. 24

q Austria ------------------------------------------------------------------------------------p. 28

q Belgium ----------------------------------------------------------------------------------p. 32

q Denmark ----------------------------------------------------------------------------------p. 36

q Spain --------------------------------------------------------------------------------------p. 40

q Finland ------------------------------------------------------------------------------------p. 44

q France -------------------------------------------------------------------------------------p. 48

q Greece ------------------------------------------------------------------------------------p. 52

q Ireland ------------------------------------------------------------------------------------p. 56

Page 3: &+$37(5 ˛*OREDOUHVXOWVRIWKH8QLRQec.europa.eu/taxation_customs/sites/taxation/files/resources/docum… · Turkey 20 % Poland 20 % Czech Rep. 10 % China 10 % Lithuania 10 % Spain 10

q Italy ---------------------------------------------------------------------------------------p. 60

q Luxembourg -----------------------------------------------------------------------------p. 64

q The Netherlands -------------------------------------------------------------------------p. 68

q Portugal -----------------------------------------------------------------------------------p. 72

q United Kingdom ------------------------------------------------------------------------p. 76

q Sweden -----------------------------------------------------------------------------------p. 80

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q Greece ------------------------------------------------------------------------------------p. 53

q Ireland ------------------------------------------------------------------------------------p. 57

q Italy ---------------------------------------------------------------------------------------p. 61

q Luxembourg -----------------------------------------------------------------------------p. 65

q The Netherlands -------------------------------------------------------------------------p. 69

q Portugal -----------------------------------------------------------------------------------p. 73

q United Kingdom -------------------------------------------------------------------------p. 77

q Sweden -----------------------------------------------------------------------------------p. 81

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q Finland ------------------------------------------------------------------------------------p. 46

Page 4: &+$37(5 ˛*OREDOUHVXOWVRIWKH8QLRQec.europa.eu/taxation_customs/sites/taxation/files/resources/docum… · Turkey 20 % Poland 20 % Czech Rep. 10 % China 10 % Lithuania 10 % Spain 10

q France -------------------------------------------------------------------------------------p. 50

q Greece ------------------------------------------------------------------------------------p. 54

q Ireland ------------------------------------------------------------------------------------p. 58

q Italy ---------------------------------------------------------------------------------------p. 62

q Luxembourg -----------------------------------------------------------------------------p. 66

q The Netherlands -------------------------------------------------------------------------p. 70

q Portugal -----------------------------------------------------------------------------------p. 74

q United Kingdom ------------------------------------------------------------------------p. 78

q Sweden -----------------------------------------------------------------------------------p. 82

Page 5: &+$37(5 ˛*OREDOUHVXOWVRIWKH8QLRQec.europa.eu/taxation_customs/sites/taxation/files/resources/docum… · Turkey 20 % Poland 20 % Czech Rep. 10 % China 10 % Lithuania 10 % Spain 10

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