You are on page 1of 1

''Taxes in Europe - Tax reforms'' database (TEDB/TAXREF

The "Taxes in Europe" database (TEDB) is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. The system contains information on around 600 taxes, as provided to the European Commission by the national authorities. The new "Tax reforms" database (TAXREF) is entailed by the update of the TEDB. It collects information on tax reforms in the member states in a structured way. It covers reforms in eight important tax categories: VAT, PIT, CIT, Social Security contributions paid by employees, Social Security contributions paid by employers and the three EU harmonised Excise duties on Alcoholic beverages, Energy products and Tobacco products. TAXREF is an innovative tool to analyse trends in taxation in the member states in a timely way. It identifies how European tax systems are evolving over time. Access to the databases is free for all users. The information can be found quickly and easily using the search tool (please consult the user manual (943 kB)).

What type of information is available?
The "Taxes in Europe" database contains, for each individual tax, information on its legal basis, assessment base, main exemptions, applicable rate(s), economic and statistical classification, as well as the revenue generated by it. The information is listed in the form of a downloadable file. The "Taxes in Europe" database is not meant to constitute a reference for legal purposes (see also important legal notice). The "Tax reforms" database contains detailed information on tax measures and reforms taken by the Member States when they consist of a change in the rate, a change in revenue of more than 5% or 0.1% of GDP, and/or when they are considered politically important. Please be aware that the tax forms from previous years do not always have the correct lay-out as the old forms have been automatically migrated into the new lay-out version.

This makes the people more aware of the taxes. The information can be found quickly and easily. The information is listed in a form of downloadable file. It is very detailed on the tax measures and

reforms. You can view it on-line which is very convenient.