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The Energy Taxation Directive or ETD [1] (2003/96/EC) [2] is a European directive, which establishes the framework conditions of the European Union for the taxation of electricity, motor and aviation fuels and most heating fuels. The directive is part of European Union energy law; its core component is the setting of minimum tax rates for all ...
This prohibits the taxation of commercial aviation fuel, except for commercial domestic flights or by bilateral agreement between member states. As of 2023, commercial aviation fuel is currently tax exempt under the legislation of all member states of the European Union. This tax exemption has been criticised on environmental grounds. [2]
52% (capital gains tax 15%, standard income tax rate 10%, additional contributions by employee: 13% state pension fund, 6.5% state health fund, 0.5% unemployment fund; additional contributions by employer: 11% state pension fund, 6.5% state health fund, 0.5% unemployment; maximum contributions capped (amount changing monthly); additional tax ...
EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different rates of VAT apply in ...
For example, membership fees may include insurance costs, joining fee and affiliation fees (if required) and exclude for example, optional coaching fees or national fees. Costs associated with membership also include the cost of specialist equipment or items that are required to take part in a sport.
Participation exemptions are only relevant in countries which tax companies on their income from sources outside the country. Some systems (e.g., The Netherlands) provide that dividends from a subsidiary meeting the minimum ownership requirements is wholly exempt from taxation. Some systems provide a partial exemption.
European Business Aviation Association (abbr. EBAA) is a non-profit association based in Belgium founded in 1977. Its more than 700 member companies cover all aspects of the business aviation sector worldwide.
Mutual benefit corporations are formed for common gain purposes such as providing insurance for members (many insurance companies still have "mutual" in their names, though many have since adopted other corporate forms), establishing a community financial institution, managing common property, or promoting the social or economic welfare of ...