Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Codified version) (repealed) (c. 55)

Article 3

For the purposes of this Directive:

1.

‘applicant authority’ means the competent authority of a Member State which makes a request for assistance concerning a claim referred to in Article 2;

2.

‘requested authority’ means the competent authority of a Member State to which a request for assistance is made;

3.

‘import duties’ means customs duties and charges having equivalent effect on imports, and import charges laid down within the framework of the common agricultural policy or in that of specific arrangements applicable to certain goods resulting from the processing of agricultural products;

4.

‘export duties’ means customs duties and charges having equivalent effect on exports, and export charges laid down within the framework of the common agricultural policy or in that of specific arrangements applicable to certain goods resulting from the processing of agricultural products;

5.

‘taxes on income and capital’ means those enumerated in Article 1(3) of Council Directive (77/799/EEC) of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and taxation of insurance premiums(1), read in conjunction with Article 1(4) of that Directive;

6.

‘taxes on insurance premiums’ means:

(a) in Belgium

:

(i)

taxe annuelle sur les contrats d’assurance,

(ii)

jaarlijkse taks op de verzekeringscontracten;

(b) in Denmark

:

(i)

afgift af lystfartøjsforsikringer,

(ii)

afgift af ansvarsforsikringer for motorkøretøjer m.v.,

(iii)

stempelafgift af forsikringspræmier;

(c) in Germany

:

(i)

Versicherungssteuer,

(ii)

Feuerschutzsteuer;

(d) in Greece

:

(i)

Φòρος κύκλου εργασιών (Φ.Κ.Ε),

(ii)

Τέλη Χαρτοσήμου;

(e) in Spain

:

Impuesto sobre las primas de seguros;

(f) in France

:

taxe sur les conventions d’assurances;

(g) in Ireland

:

levy on insurance premiums;

(h) in Italy

:

imposte sulle assicurazioni private ed i contratti vitalizi di cui alla legge 29.10.1967 No 1216;

(i) in Luxembourg

:

(i)

impôt sur les assurances,

(ii)

impôt dans l’interêt du service d’incendie;

(j) in Malta

:

taxxa fuq dokumenti u trasferimenti;

(k) in the Netherlands

:

assurantiebelasting;

(l) in Austria

:

(i)

Versicherungssteuer,

(ii)

Feuerschutzsteuer;

(m) in Portugal

:

imposto de selo sobre os prémios de seguros;

(n) in Slovenia

:

(i)

davek od promenta zavarovalnih poslov,

(ii)

požarna taksa;

(o) in Finland

:

(i)

eräistä vakuutusmaksuista suoritettava vero/skatt på vissa försäkringspremier,

(ii)

palosuojelumaksu/brandskyddsavgift;

(p) in the United Kingdom

:

insurance premium tax (IPT).

(1)

OJ L 336, 27.12.1977, p. 15. Directive as last amended by Directive 2006/98/EC (OJ L 363, 20.12.2006, p. 129).