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Prilog 3.
uz Primedbe na nacrt Zakona o PDV-u
Tabela
STOPA opterećenja, po zemljama i godinama
iz
Izveštaja Komisije EZ
(REPORT
FROM THE COMMISION OF THE EUROPEAN COMMUNITIES)
od
22.10.2001. godine
ANNEX 1
Evolution of VAT rates applied in the Member States
|
MEMBER STATES
|
REDUCED
|
STANDARD
|
INCREASED
|
PARKING
|
|
AND DATES
|
RATE
|
RATE
|
RATE 22
|
RATE 23
|
|
Belgium
|
|
|
|
|
|
1/01/1971
|
6 |
18
|
25
|
14
|
|
1/01/1978
|
6 |
16
|
25
|
- |
|
1/12/1980
|
6 |
16
|
25 | 25+5
|
- |
|
1/07/1981
|
6 |
17
|
25 | 25+5
|
- |
|
1/09/1981
|
6 |
17
|
25 | 25+8
|
- |
|
1/03/1982
|
1 | 6
|
17
|
25 | 25+8
|
- |
|
1/01/1983
|
1 | 6
|
19
|
25 | 25+8
|
17
|
|
1/04/1992
|
1 | 6 | 12
|
19.5
|
- |
- |
|
1/01/1994
|
1 | 6
|
20.5
|
- |
12
|
|
1/01/1996
|
1 | 6
|
21
|
- |
12
|
|
1/01/2000
|
6 |
21
|
- |
12
|
|
Denmark
|
|
|
|
|
|
3/07/1967
|
- |
10
|
- |
- |
|
1/04/1968
|
- |
12.5
|
- |
- |
|
29/06/1970
|
- |
15
|
- |
- |
|
29/09/1975
|
9.25
|
15
|
- |
- |
|
1/03/1976
|
- |
15
|
- |
- |
|
3/10/1977
|
- |
18
|
- |
- |
|
1/10/1978
|
- |
20.25
|
- |
- |
|
30/06/1980
|
- |
22
|
- |
- |
|
1/01/1992
|
- |
25
|
- |
- |
|
Germany
|
|
|
|
|
|
1/01/1968 |
5
|
10
|
- |
- |
|
1/07/1968
|
5.5
|
11
|
- |
- |
|
1/01/1978
|
6 |
12
|
- |
- |
|
1/07/1979
|
6 |
13
|
- |
- |
|
1/07/1983
|
7 |
14
|
- |
- |
|
1/01/1993
|
7 |
15
|
- |
- |
|
1/04/1998
|
7 |
16
|
- |
- |
|
Greece
|
|
|
|
|
|
1/01/1987
|
3 | 6
|
18
|
36
|
- |
|
1/01/1988
|
3 | 6
|
16
|
36
|
- |
|
28/04/1990
|
4 | 8
|
18
|
36
|
- |
|
8/08/1992
|
4 | 8
|
18
|
- |
- |
|
Spain
|
|
|
|
|
|
1/01/1986
|
6 |
12
|
33
|
- |
|
1/01/1992
|
6 |
13
|
28
|
- |
|
1/08/1992
|
6 |
15
|
28
|
- |
|
1/01/1993
|
3 | 6
|
15
|
- |
- |
|
1/01/1995
|
4 | 7
|
16
|
- |
- |
22
Abolished by Council Directive 92/77/EEC
of 19 October
1992 (Article 1(4)).
23
Introduced by Article 28(2)(e) of the Sixth Directive.
|
MEMBER STATES
|
REDUCED
|
STANDARD
|
INCREASED
|
PARKING
|
|
AND DATES
|
RATE
|
RATE
|
RATE
|
RATE
|
|
France
|
|
|
|
|
|
1/01/1968
24 |
6 |
16.66
|
20
|
13
|
|
1/12/1968
|
7 |
19
|
25
|
15
|
|
1/01/1970
|
7.5
|
23
|
33.33
|
17.6
|
|
1/01/1973
|
7 |
20
|
33.33
|
17.6
|
|
1/01/1977
|
7 |
17.6
|
33.33
|
- |
|
1/07/1982 25 |
4 | 5.5 | 7
|
18.6
|
33.33
|
- |
|
1/01/1986
|
4 | 5.5 | 7
|
18.6
|
33.33
|
- |
|
1/07/1986
|
2.1 | 4 | 5.5
| 7 | 13 |
18.6
|
33.33
|
- |
|
17/09/1987
|
2.1 | 4 | 5.5
| 7 | 13 |
18.6
|
33.33
|
28
|
|
1/12/1988
|
2.1 | 4 | 5.5
| 7 | 13 |
18.6
|
28
|
- |
|
1/01/1989
|
2.1 | 5.5 | 13
|
18.6
|
28
|
- |
|
8/09/1989
|
2.1 | 5.5 | 13
|
18.6
|
25 | 28
|
- |
|
1/01/1990
|
2.1 | 5.5 | 13
|
18.6
|
25
|
- |
|
13/09/1990
|
2.1 | 5.5 | 13
|
18.6
|
22
|
- |
|
29/07/1991
|
2.1 | 5.5
|
18.6
|
22
|
- |
|
1/01/1993
|
2.1 | 5.5
|
18.6
|
- |
- |
|
1/08/1995
|
2.1 | 5.5
|
20.6
|
- |
- |
|
1/04/2000
|
2.1 | 5.5
|
19.6
|
- |
- |
|
Ireland
|
|
|
|
|
|
1/11/1972
|
1 | 5.26
|
16.37
|
30.26
|
11.11
|
|
3/09/1973
|
1 | 6.75
|
19.5
|
36.75
|
11.11
|
|
1/03/1976
|
10
|
20
|
35 | 40
|
- |
|
1/03/1979
|
1 | 10
|
20
|
- |
- |
|
1/05/1980
|
1 | 10
|
25
|
- |
- |
|
1/09/1981
|
1.5 | 15
|
25
|
- |
- |
|
1/05/1982
|
1.8 | 18
|
30
|
- |
- |
|
1/03/1983
|
2.3 | 23
|
|