817RB Application of Chapter 3A.

(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 shall not apply to—

(a) (i) value-added tax, customs duties, or excise duties covered by other legislation of the European Union on administrative cooperation between Member States, or

(ii) 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,

(b) fees for documents issued by public authorities, and

(c) consideration due under a contract.