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EFAC Tax Guide (2000)

In March 1998, EFAC set up an expert group of agricultural tax experts to examine the agricultural tax systems in the member countries. The final result is published in this report from year 2000.

Report: EFAC tax-guide (PDF)

The report is divided into thel following sections:

  1. National economy
  2. National agriculture
  3. Business forms in the agriculture sector
  4. Accounting
  5. Taxes and fees
  6. 6.1 Tax base
    6.2 Tax rate structure
    6.3 Tax subject
    6.4 Determination of agriculture income
    6.5 Tax and profit regulation opportunities
  7. Taxable period, tax returns and collection
  8. Selling of farm
  9. Social security fees
  10. Example