Taxes on production and imports
Taxes on production and imports (D.2) consist of compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. These taxes are payable whether or not profits are made.
Taxes on production and imports are divided into:
a) taxes on products (D.21)
(1) value added type taxes (VAT) (D.211)
(2) taxes and duties on imports excluding VAT (D.212)
– import duties (D.2121)
– taxes on imports excluding VAT and import duties (D.2122)
(3) taxes on products, except VAT and import taxes (D.214)
b) other taxes on production (D.29).
Statistics using the definition
Validity of the definition
- Valid until (31 December 2078)