Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Prohibition on the levying of other domestic taxes which can be characterised as turnover taxes

(Council Directive 77/388, Art. 33(1))

Summary

Article 33 of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 91/680, does not preclude the maintenance of a charge to tax with the characteristics of the Italian regional tax on productive activities. Such a charge differs from value added tax in such a way that it cannot be characterised as a turnover tax within the meaning of Article 33(1) of the directive, inasmuch as it cannot be considered proportional to the price of goods or services supplied and is not intended to be passed on to the final consumer in a way that is characteristic of value added tax.

(see paras 30, 35, 38-39, operative part)