817RB Application

(1) Subject to subsection (2), this Chapter applies to all taxes of any kind levied by, or on behalf of, a Member State or its territorial or administrative subdivisions, including local authorities.

(2) This Chapter does not apply to:

• value-added tax, customs duties, or excise duties covered by other legislation of the European Union on administrative cooperation between Member States,
• compulsory social security contributions payable to a Member State or a subdivision of a Member State or to social security institutions established under public law,
• fees for documents issued by public authorities, and
• consideration due under a contract.

Relevant Date: Finance Act 2019