Council Directive 2006/112/EC Article 401

Title XIV: Miscellaneous

Chapter 4: Other taxes, duties and charges

Article 401

Without prejudice to other provisions of Community law, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannot be characterised as turnover taxes, provided that the collecting of those taxes, duties or charges does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889