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BULGARIA

Taxes on consumption in Bulgaria increased to 14.9 % of GDP in 2012 but still remain 2.3
percentage points lower
than their level in 2008. This is mainly due to a high share of domestic final consumption in
GDP (close to 63 %). The rate of taxation contributes somewhat less to this high level as
shown by the ITR on consumption which at 21.5 % remains only the twelfth highest in the
EU. The increase of the ITR over the last decade was notably due to the continuous increase
of excise duty rates, and the lowering of the VAT registration threshold.

Impozitele pe consum n Bulgaria au crescut la 14,9% din PIB n 2012, dar rmn totui cu
2,3 puncte procentuale mai mici dect nivelul nregistrat n 2008. Acest lucru se datoreaz n
principal unei pondere ridicat a consumului final intern n PIB (aproape 63%). Rata de
impozitare contribuie ntr-o oarecare msur la acest nivel ridicat, dup cum arat ITR-ul
privind consumul, care la 21,5% rmne doar a dousprezecea cea mai mare din UE.
Creterea ITR n ultimul deceniu sa datorat n principal creterii continue a ratelor accizelor
i scderii pragului de nregistrare n scopuri de TVA.
Accizele au fost majorate aproape n fiecare an, n principal pentru a aduce legislaia n
conformitate cu reglementrile UE i a atinge minimele UE, n conformitate cu perioadele de
tranziie prevzute n Tratatul de aderare (ultima perioad de tranziie a expirat n 2013). n
2014, accizele la gazele naturale utilizate drept combustibil pentru nclzire au crescut. n
prezent, Bulgaria se situeaz la sau peste nivelurile minime de impozitare ale UE pentru
majoritatea produselor energetice. Se aplic o cot mai mic dect rata minim pentru gazul
petrolier lichefiat i gazele naturale utilizate drept carburant i o rat zero pentru gazele
naturale utilizate de gospodrii. ncepnd cu 2014, Bulgaria aplic o rat zero a impozitului
la energia electric utilizat de gospodrii, n timp ce n 2013 a aplicat o tax la nivelul
minim al UE. Pe baza unei derogri specifice fiecrei ri, care va expira n 2017, Bulgaria
aplic o acciz mai mic pentru igri dect noul nivel minim de impozitare comunitar care a
intrat n vigoare la 1 ianuarie 2014.

Excise duty rates have been increased nearly every year, mainly to bring legislation in line
with EU regulations
and reach EU minima in accordance with the transitional periods laid down in the Treaty of
Accession (the last transitional period expired in 2013). In 2014 excise duties on natural gas
used as heating fuel have been increased. At present Bulgaria is at or above the EU
minimum levels of taxation for most of the energy products. It applies a lower than the
minimum rate for liquefied petroleum gas and natural gas used as propellants and a zero
rate on natural gas used by households. From 2014 Bulgaria applies a zero tax rate on
electricity used by households while in 2013 it applied a tax at the EU minimum level. On
the basis of a country-specific derogation which will expire in 2017 Bulgaria applies a lower
excise duty on cigarettes than the new EU minimum level of taxation which entered into
force in 1 January 2014.

UNGARIA
The high level of indirect taxation in Hungary leads to a correspondingly elevated ITR on
consumption (28.1 %
in 2012), the fourth highest in the EU. The ITR on labour amounted to 39.8 % in 2012. This
value is the fifth highest
in the EU and is above the average by almost 4 percentage points, but significantly below its
peak at 42.3 % in 2008.
In fact, the drop in the fiscal burden on labour was even more substantial than the ITR
figures suggest, as an already
existing non-tax compulsory payment became part of employees social contributions after
the compulsory contributions to private pension funds were redirected to the state pension
fund as of November 2010 (hence the jump of employees contributions from 3.2 % in 2009
to 4.7 % of GDP in 2011). The contrast between relatively high ITR on labour and average
labour tax revenues in terms of GDP is a consequence of the low employment rate.

Nivelul ridicat al impozitrii indirecte n Ungaria conduce la un ITR corespunztor ridicat n


ceea ce privete consumul (28,1% n 2012), al patrulea n UE. ITR privind fora de munc a
fost de 39,8% n 2012. Aceast valoare este a cincea cea mai mare din UE i este superioar
mediei cu aproape 4 puncte procentuale, ns sub pragul maxim al acesteia, la 42,3% n
2008.
De fapt, scderea poverii fiscale asupra muncii a fost i mai substanial dect cifrele ITR
sugereaz c o "plat obligatorie neimpozabil" deja existent a devenit parte din
contribuiile sociale ale angajailor dup ce contribuiile obligatorii la fondurile de pensii
private au fost redirecionate ctre Fondul de pensii de stat din noiembrie 2010 (de aici
saltul contribuiilor angajailor de la 3,2% n 2009 la 4,7% din PIB n 2011). Contrastul dintre
RET relativ ridicat asupra muncii i veniturile medii ale impozitelor pe munc n termeni de
PIB este o consecin a ratei sczute de ocupare a forei de munc.
Pe parcursul anilor 2009-12, accizele la tutun, alcool i combustibil au crescut n mai multe
etape. Din 2013, numai accizele la alcool au crescut (ncepnd cu 1 ianuarie 2013 cu 10%
pentru bere i alte produse alcoolice i 15% pentru buturi spirtoase), n 2014 nu s-au
modificat accizele. Din 2011, accizele pentru produsele din tutun au fost conforme cu
Directiva 2008/118 / CE a Consiliului. O tax pe main pe baza capacitii motorului a fost
introdus n 2009. Aceast tax a fost majorat n 2012; Taxa datorat este determinat de
performanele mainii i de proprietile de mediu i variaz ntre 7 700 HUF i 44 000 HUF
(25 EUR - 142 EUR) pe lun. n iulie 2013, a fost introdus o tax pe jocuri de noroc pe jocuri
de noroc online. Licitaia privind drepturile concesionale pentru jocurile de noroc online este
n curs de desfurare.

Along the years 200912, excise duties on tobacco, alcohol and fuel were increased in
several steps. Since 2013 only the excise duty on alcohols was increased (as of 1 January
2013 by 10 % for beer and some other alcoholic products and 15 % for spirits), in 2014
excise duties were not changed. Since 2011, the excise duties for tobacco products have
been in line with the corresponding Council Directive 2008/118/EC. A company car tax based
on engine capacity was introduced in 2009. This tax was increased in 2012; the tax due is
determined by the cars performance and environmental properties and varies between HUF
7 700 and HUF 44 000 (EUR 25 to EUR 142) per month. A gambling tax on online gambling
was introduced in July 2013. The tendering of concessionary rights for online gambling is
underway.

LATVIA

Although it was 0.2 percentage points higher in 2012 than in 2011, the level of Latvian taxes
on consumption as a share of GDP, at 10.7 %, is one of the lowest in the European Union. As
in other Member States, VAT revenues are the most important component and amount to
more than 66 % of the overall indicators value. The implicit tax rate (ITR) on consumption
grew during the period 200305, but then fell, reaching its lowest value of 16.9 % in 2009
and 2010, despite a considerable increase in VAT rates (+ 3 percentage point of standard
rate and + 5 percentage point for reduced rates). In 2011 it stood at 17.2 %, partly
reflecting the further increase of the standard rate from 21 % to 22 % and the increase of
the reduced rate from 10 % to 12 %. However, the standard VAT rate was decreased again
to 21 % in the middle of 2012. Despite VAT rates close to EU-28 average (standard rate of
21.0 % in 2012 and 21.3 % in 2013), the ITR on consumption, at 17.4 %, was below the EU
average in 2012.
Dei a fost cu 0,2 puncte procentuale mai mare n 2012 dect n 2011, nivelul impozitelor
letonice pe consum ca pondere n PIB, la 10,7%, este unul dintre cele mai sczute din
Uniunea European. Ca i n alte state membre, veniturile din TVA reprezint cea mai
important component i se ridic la peste 66% din valoarea indicatorului global. Rata
implicit a impozitului (ITR) asupra consumului a crescut n perioada 2003-2005, dar apoi a
sczut, ajungnd la cea mai mic valoare de 16,9% n 2009 i 2010, n ciuda unei creteri
considerabile a cotelor de TVA (+ 3 puncte procentuale ale ratei standard i + 5 puncte
procentuale pentru cote reduse). n 2011, acesta a fost de 17,2%, reflectnd parial
creterea n continuare a ratei standard de la 21% la 22%, iar creterea ratei reduse de la
10% la 12%. Cu toate acestea, cota standard TVA a sczut din nou la 21% la jumtatea
anului 2012. n ciuda ratelor TVA apropiate de media UE-28 (rata standard de 21,0% n 2012
i 21,3% n 2013), ITR pe consum, la 17,4% , A fost sub media UE n 2012.

Accizele se impun asupra produselor petroliere, gazelor, produselor din tutun, buturilor
alcoolice i nealcoolice, cu excepia sucurilor i a apei minerale i a cafelei. Nivelul minim al
accizelor pentru igarete este de 79,68 EUR pentru 1000 de igri.
Pentru buturi, rata minim a impozitului pe 100 de litri este: 5,69 EUR pentru bere, 64,03
EUR pentru vin, buturi fermentate i produse intermediare cu o concentraie absolut care
nu depete 15% i 7,41 EUR pentru buturile nealcoolice. Rata accizelor pentru motorina
este de 56,91 EUR pentru 1 000 litri pentru nclzire i 332,95 EUR pentru 1 000 de litri de
motorin utilizat drept combustibil pentru autovehicule. Ratele pentru benzina fr plumb
i cu plumb sunt de 411,21 EUR, respectiv 455,32 EUR pentru 1 000 de litri.

Excise tax is imposed on oil products, gas, tobacco products, alcoholic and non-alcoholic
beverages, except juices
and mineral water, and coffee. The minimum level of the excise tax for cigarettes is EUR
79.68 for 1000 cigarettes.
For beverages, the minimum excise tax rate per 100 litres is: EUR 5.69 for beer, EUR 64.03
for wine, fermented drinks and intermediate products with an absolute concentration not in
excess of 15 %, and EUR 7.41 for soft drinks. The rate of excise tax for gas oil is EUR 56.91
per 1 000 litres used for heating, and EUR 332.95 per 1 000 litres of gas oil used as car fuel.
The rates for unleaded and leaded petrol are, respectively, EUR 411.21 and EUR 455.32 per
1 000 litres.

LITUANIA
Consumption tax revenue in percentage of GDP decreased from 11.4 % in 2010 to 10.8 % in
2012. The ITR on consumption was 17.4 %, which is the fourth lowest among EU Member
States.
Excise duties are imposed on alcoholic beverages, tobacco and energy products and
electricity. Lithuania rates are
among the lowest rates, especially for certain energy products: leaded petrol (LTL 2 000 per
1 000 litres), unleaded
petrol (LTL 1 500 per 1 000 litres), electricity (LTL 1.80 per MWh), gas oilpropellant (LTL 1
140 per 1 000 litres) as of 1 December 2013 (was LTL 1 043) and gas oil-heating business
use (LTL 73 per 1 000 litres).

Veniturile din impozitul pe venit n procente din PIB au sczut de la 11,4% n 2010 la 10,8%
n 2012. ITR-ul pe consum a fost de 17,4%, ceea ce este al patrulea cel mai sczut dintre
statele membre ale UE.
Accizele sunt impuse buturilor alcoolice, tutunului, produselor energetice i energiei
electrice. Lituania se situeaz printre cele mai sczute rate, n special pentru anumite
produse energetice: benzin cu plumb (2 000 LTL / 1 000 litri), benzin fr plumb (1 500 LTL
/ 1 000 litri), energie electric (1,80 LTL / MWh) (1 140 LTL pentru 1 000 de litri) la 1
decembrie 2013 (a fost de 1 043 LTL) i pentru utilizarea n exploatarea de combustibil lichid
(73 LTL pentru 1 000 de litri).

MALTA
Taxes on consumption generate revenues of 13.1 % of GDP (EU-28 11.2 %), having
increased by 1.5 percentage points since 2000. This is mainly due to the increase of the VAT
standard rate in 2004, the widening of the VAT base and the raising of excise duties to bring
them in line with EU minimum rates. The ITR on consumption (18.7 %) also reflects this rise,
having increased from 15.6 % in 2000.
However, the rate remains below the EU average (EU-28 19.9 %), due partly to the high ratio
of consumption to GDP.
Excise duties are moderate on light alcoholic beverages, close to EU average on fuels and
relatively high, in comparison with other new Member States, on both strong liquors and
tobacco.
Impozitele pe consum genereaz venituri de 13,1% din PIB (UE-28 11,2%), majorndu-se cu
1,5 puncte procentuale ncepnd cu anul 2000. Aceasta se datoreaz n principal creterii
ratei standard TVA n 2004, lrgirii bazei de TVA i Ridicarea accizelor pentru a le aduce n
concordan cu ratele minime ale UE. ITR privind consumul (18,7%) reflect, de asemenea,
aceast cretere, crescnd de la 15,6% n 2000.
Cu toate acestea, rata se situeaz sub media UE (28,9% n UE-28), datorat, n parte,
raportului dintre consum i PIB.
Accizele sunt moderate pentru buturile alcoolice uoare, apropiate de media UE n materie
de combustibili i relativ ridicate, n comparaie cu celelalte state membre noi, att cu
lichide puternice, ct i cu tutun.

POLONIA
The consumption taxes in Poland mirror the EU trend; after their 2009 slight decrease to
11.7 % of GDP they bounced back in 2010 to the level of 12.5 % of GDP and continued to
rise to 12.6 % in 2011. However, in 2012 the index of consumption taxes decreased to 11.8
% of GDP (whereas the EU-28 weighted average remained stable in 2011 and 2012 at the
level of 11.2 %). This is reflected as well in the corresponding ITR, which stood at 19.3 % in
2009 (lowest since 2004), but bounced back to 20.5 % in 2010 and 20.8 % in 2011, as did
the EU average (at 19.7 % in 2010 and 19.9 % in 2011). The ITR on consumption, on a
declining trend from 1995 to 2001, picked up since as a result of a strong VAT and excise
duties revenue growth after the introduction of excise duties on energy, increased VAT rates
on certain items in 2002, increase of the statutory VAT rates by 1 percentage point in 2011,
broadening of the VAT base, and in the aftermath of Polands accession to the EU. The
decrease in 2009 was most likely caused by lower consumption levels triggered by the
economic downturn and lowering receipts from the VAT and excise but also change to the
structure of VAT receipts (shift towards goods and services taxed at a preferential rate). The
2010 and 2011 recovery, common for most EU countries, was most likely caused by the
growing market confidence and a temporary increase of statutory VAT rates by 1 percentage
point that has started since 2011 and was meant to end in 2013 (but instead was prolonged
for another three-year period of 201416). It appears that this fuelling of VAT revenues has
reached its potential, however, in 2012.
Poland applies excise duties on fuels (including petrol, diesel, liquid gas, natural gas and
coal), electricity, alcohol
and alcoholic beverages (wine, beer), tobacco products and passenger cars. The rates are
expressed in percentage terms or as fixed amounts in PLN per unit. The excise duties on
natural gas were introduced in November 2013 following the expiry of exemption provided
by Directive 2003/96/EC. The taxation of natural gas may bring additional budget revenues
from approx. PLN 118 million (EUR 25-30 million) per annum depending on the actual use of
exemptions provided for households and some other recipients.
Polonia aplic accize la combustibilii (inclusiv benzin, motorin, gaze lichefiate, gaze
naturale i crbune), electricitate, alcool i buturi alcoolice (vin, bere), produse din tutun i
autoturisme. Ratele sunt exprimate n procente sau ca sume fixe n PLN pe unitate. Accizele
la gazele naturale au fost introduse n noiembrie 2013 n urma expirrii exceptrii prevzute
de Directiva 2003/96 / CE. Impozitarea gazelor naturale poate aduce venituri bugetare
suplimentare de la cca. 118 milioane PLN (25-30 milioane EUR) pe an, n funcie de utilizarea
efectiv a scutirilor prevzute pentru gospodriile populaiei i pentru ali destinatari.

SLOVACIA
The taxation of consumption measured in relation to the final consumption expenditure of
households (i.e. the implicit tax rate on consumption) stood at 16.7 % in 2012. This value
has dropped markedly compared to 2011 and is the third lowest in the EU after Spain and
Greece. It places Slovakia 3.2 points below the EU-28 average.
Higher excise duties on natural gas are collected, and excise duties on electricity and coal
were introduced as from
July 2008 in application of the EU energy taxation directive. In January 2010 a reduction of
the excise duties on diesel fuel was approved, which would bring diesel prices in line with
those in Austria, but below those in Hungary and the Czech Republic. In 2011 only minor
changes were introduced in the legislation relative to excise duties on alcohol, mineral oil,
tobacco products, electricity, coal and natural gas. For excise duties on alcohol, a unique
taxation was established, that depends on the percentage of alcohol in the final product.

Impozitarea consumului, msurat n funcie de cheltuielile de consum final ale gospodriilor


(respectiv rata implicit de impozitare pe consum), a fost de 16,7% n 2012. Aceast valoare
a sczut semnificativ fa de 2011 i este a treia cea mai sczut din UE dup Spania i
Grecia . Acesta plaseaz Slovacia cu 3,2 puncte sub media UE-28.
Sunt colectate accize mai mari pentru gazele naturale i au fost introduse accize la
electricitate i crbune ncepnd cu
Iulie 2008 n aplicarea directivei UE privind impozitarea energiei. n ianuarie 2010 a fost
aprobat o reducere a accizelor la motorin, ceea ce ar aduce preurile la motorin n
concordan cu cele din Austria, dar sub cele din Ungaria i Republica Ceh. n 2011 au fost
introduse doar modificri minore n legislaia privind accizele la alcool, ulei mineral, produse
din tutun, energie electric, crbune i gaze naturale. Pentru accizele la alcool a fost stabilit
o impozitare unic, care depinde de procentul de alcool din produsul final.

SLOVENIA
At 14.2 % of GDP in 2012, revenue from consumption taxes lies above the EU and euro area
averages (11.2 % and 10.8 % of GDP, respectively). The ratio has remained relatively stable
since 2000 and consequently the ITR has varied little overall, oscillating around 24 % (23.4
% in 2012).

Excise duties are levied on tobacco products, alcohol and alcoholic beverages, oil, gas, coke,
coal and electricity (since 2007). Excise duties increased in 2011 and 2012 for tobacco
products (cigarettes and fine-cut tobacco), alcohol, gasoline, diesel and light fuel oil, with
further increase of excise duties on tobacco products (cigarettes, fine-cut tobacco) and
gasoline, diesel and light fuel oil in 2013.

La 14,2% din PIB n 2012, veniturile din impozitele pe consum se situeaz peste media UE i
a zonei euro (11,2%, respectiv 10,8% din PIB). Raportul a rmas relativ stabil din anul 2000
i, prin urmare, ITR a variat mic global, oscilnd n jurul valorii de 24% (23,4% n 2012).

Accizele sunt percepute pentru produsele din tutun, alcoolul i buturile alcoolice, petrolul,
gazul, cocsul, crbunele i electricitatea (ncepnd cu 2007). Accizele au crescut n 2011 i
2012 n cazul produselor din tutun (igarete i tutun tiat fin), alcoolului, benzinei, motorinei
i pcurii uoare, cu o cretere suplimentar a accizelor la produsele din tutun (igri, tutun
tiat fin) i combustibil lichid n 2013.