Keywords
Summary

Keywords

1 . TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - DUTIES OR CHARGES WHICH CANNOT BE CHARACTERIZED AS TURNOVER TAXES - CHARGE CALCULATED ON THE BASIS OF TOTAL ANNUAL TURNOVER AND COLLECTED FOR THE PURPOSE OF PROVIDING FINANCE FOR SOCIAL SECURITY SCHEMES

( COUNCIL DIRECTIVE 77/388 , ART . 33 )

Summary

THE EXPRESSION ' DUTIES OR CHARGES WHICH CANNOT BE CHARACTERIZED AS TURNOVER TAXES ' IN ARTICLE 33 OF THE SIXTH DIRECTIVE ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES , WHICH PERMITS THE MEMBER STATES TO MAINTAIN OR INTRODUCE DUTIES OR CHARGES WHICH MAY NOT BE SO CHARACTERIZED , MUST BE INTERPRETED AS INCLUDING A CHARGE OF A NON-FISCAL NATURE WHICH IS LEVIED ON COMPANIES OR CERTAIN CATEGORIES OF COMPANIES TO PROVIDE FINANCE FOR SOCIAL SECURITY SCHEMES AND WHICH IS CALCULATED ON THE BASIS OF THE TOTAL ANNUAL TURNOVER OF THE COMPANIES CONCERNED .