Article 1

General provisions 1. In accordance with the provisions of this Directive the competent authorities of the Member States shall exchange any information that may enable them to effect a correct assessment of taxes on income and on capital. 2. There shall be regarded as taxes on income and on capital, irrespective of the manner in which they are levied, all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the disposal of movable or immovable property, taxes on the amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The taxes referred to in paragraph 2 are at present, in particular: in Belgium: Impôt des personnes physiques/Personenbelasting Impôt des sociétés/Vennootschapsbelasting Impôt des personnes morales/Rechtspersonenbelasting Impôt des non-résidents/Belasting der niet-verblijfhouders in Denmark: Indkomstskaten til staten Selsskabsskat Den kommunale indkomstskat Den amtskommunale indkomstskat Folkepensionsbidragene Sømandsskatten Den særlige indkomstskat Kirkeskatten Formueskatten til staten Bidrag til dagpengefonden in Germany: Einkommensteuer Körperschaftsteuer Vermögensteuer Gewerbesteuer Grundsteuer in France: Impôt sur le revenu Impôt sur les sociétés Taxe professionnelle Taxe foncière sur les propriétés bâties Taxe foncière sur les propriétés non bâties in Ireland: Income tax Corporation tax Capital gains tax Wealth tax in Italy: Imposta sul reddito delle persone fisiche Imposta sul reddito delle persone giuridiche Imposta locale sui redditi in Luxembourg: Impôt sur le revenu des personnes physiques Impôt sur le revenu des collectivités Impôt commercial communal Impôt sur la fortune Impôt foncier in the Netherlands: Inkomstenbelasting Vennootschapsbelasting Vermogensbelasting in the United Kingdom: Income tax Corporation tax Capital gains tax Petroleum revenue tax Development land tax 4. Paragraph 1 shall also apply to any identical or similar taxes imposed subsequently, whether in addition to or in place of the taxes listed in paragraph 3. The competent authorities of the Member States shall inform one another and the Commission of the date of entry into force of such taxes. 5. The expression "competent authority" means: in Belgium: De minister van financiën or an authorized representative Le ministre des finances or an authorized representative in Denmark: Ministeren for skatter og afgifter or an authorized representative in Germany: Der Bundesminister der Finanzen or an authorized representative in France: Le ministre de l'économie or an authorized representative in Ireland: The Revenue Commissioners or their authorized representative in Italy: Il Ministro per le finanze or an authorized representative in Luxembourg: Le ministre des finances or an authorized representative in the Netherlands: De minister van financiën or an authorized representative in the United Kingdom: The Commissioners of Inland Revenue or their authorized representative

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.