All taxes that enterprises incur as a result of engaging in production, independent of the quantity or value of the goods and services produced or sold.

• 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.)