Taxes less subsidies on production and imports
Consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government, 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 less subsidies which general government or the institutions of the European Union make to resident producers (product subsidies on products and other subsidies on to production).
Taxes on production and imports are comprised of the following components:
(a) taxes on products (D.21):
- value added type taxes (VAT) (D.211);
- taxes and duties on imports excluding VAT (D.212);
- taxes on products, except VAT and import taxes (D.214);
(b) other taxes on production (D.29).
Subsidies on production and imports are comprised of the following components:
(a) subsidies on products (D.31):
- import subsidies (D.311);
- other subsidies on products (D.319);
(b) other subsidies on production (D.39).
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union
Place of publication: (Dz. Urz. UE L 174 z 26.06.2013, str. 1, z późn. zm.)