Taxes on Production and Imports (D2)
Compulsory, unrequited payments, in cash or in kind which are levied by Public Administration, or by the Institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. These taxes are payable whether or not profits are made.
They are divided into:
1) tax on products (D.21)
a) value added tax (VAT) (D.21)
b) tax and duties on imports excluding VAT (D.212)
c) tax on products, except VAT and import taxes (D.214)
2) other taxes on production (D.29)