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Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities article 4 CELEX: 01968R0260-20021003 The tax shall be calculated, subject to the provisions of Article 5, on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding EUR 19,91 and by applying the rate of:
— 8,00 % to amounts between EUR 19,91 and 351,46,
— 10,00 % to amounts between EUR 351,47 and 484,09,
— 12,50 % to amounts between EUR 484,10 and 554,79,
— 15,00 % to amounts between EUR 554,80 and 629,97,
— 17,50 % to amounts between EUR 629,98 and 700,67,
— 20,00 % to amounts between EUR 700,68 and 769,21,
— 22,50 % to amounts between EUR 769,22 and 839,94,
— 25,00 % to amounts between EUR 839,95 and 908,48,
— 27,50 % to amounts between EUR 908,49 and 979,18,
— 30,00 % to amounts between EUR 979,19 and 1 047,72 ,
— 32,50 % to amounts between EUR 1 047,73 and 1 118,45 ,
— 35,00 % to amounts between EUR 1 118,46 and 1 186,99 ,
— 40,00 % to amounts between EUR 1 187,00 und 1 257,69 ,
— 45,00 % to amounts above EUR 1 257,70 (). |