Keywords
Summary

Keywords

Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Prohibition on the levying of other domestic charges which can be characterised as turnover taxes - Objective - Concept of `turnover taxes' - Scope - Charges akin to the tourism taxes introduced by Austrian Bundesländer - Not covered

(Council Directive 77/388, Art. 33)

Summary

$$Sixth Council Directive (77/388) on the harmonisation of the laws of the Member States relating to turnover taxes and, in particular, Article 33 thereof does not preclude a charge akin to the tourism tax introduced by the Steiermärkische Tourismusgesetz (Tourism Law of the Land of Styria), the Tiroler Tourismusgesetz (Tourism Law of the Land of Tyrol), or the Kärntner Fremdenverkehrsabgabegesetz (Law of the Land of Carinthia on the charge to promote tourism), payable by traders who have an economic interest in tourism and calculated in principle on the basis of annual turnover and from which input tax is not deductible. Such charges are not levied on the movement of goods and services or on commercial transactions in a way comparable to VAT. There is no provision for deduction of amounts paid as input tax; the charges are not passed on to the final consumer in a manner characteristic of VAT; and the amount is not proportional to the price to be paid by the customer when each sale is effected or each service supplied.