Indirect taxation on insurance contracts in Europe

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<titleInfo>
<title>Indirect taxation on insurance contracts in Europe</title>
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<name type="corporate" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080432775">
<namePart>Comité Européen des Assurances</namePart>
<nameIdentifier>MAPA20080432775</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">fra</placeTerm>
</place>
<dateIssued point="start" encoding="marc">1994</dateIssued>
<dateIssued point="end" encoding="marc">2011</dateIssued>
<issuance>serial</issuance>
<frequency authority="marcfrequency">Completely irregular</frequency>
<place>
<placeTerm type="text">Paris</placeTerm>
</place>
<publisher>CEA</publisher>
<dateIssued>1998-2011</dateIssued>
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<form authority="marccategory">microform</form>
<extent>v. 30 cm</extent>
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<abstract displayLabel="Summary">For each country a table of fiscal and parafical taxes on premiums in each of the countries of the European Economic Area (and Switzerland) is shown. Only risks covered by specific fiscal or parafiscal taxation are mentioned; other risks are subject to the basic regime shown in  the "other classes"</abstract>
<tableOfContents displayLabel="Contents">1998 -- 2001 -- 2005 -- 2011</tableOfContents>
<note type="statement of responsibility">CEA</note>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080584290">
<topic>Contrato de seguro</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080601652">
<topic>Fiscalidad del seguro</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080596989">
<topic>Impuestos indirectos</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080540975">
<topic>Europa</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080567613">
<topic>Unión Europea</topic>
</subject>
<classification authority="">215</classification>
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<recordCreationDate encoding="marc">020212</recordCreationDate>
<recordChangeDate encoding="iso8601">20210526132310.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20070031104</recordIdentifier>
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<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
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