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<title>TABELA: Seznam davčnih stopenj DDV v državah Evropske unije (EU)</title>
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Davčne stopnje DDV v posameznih državah članicah EU

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 Država članica
 </td>
 <td width=62 style="width:46.6pt;border:solid windowtext 1.0pt;border-left:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:40.35pt">
 Oznaka
 </td>
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 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:40.35pt">
 (Super) znižana stopnja
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext 1.0pt;border-left:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:40.35pt">
 Znižana stopnja
 </td>
 <td width=76 style="width:2.0cm;border:solid windowtext 1.0pt;border-left:
 none;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:40.35pt">
 Splošna stopnja
 </td>
 <td width=76 style="width:2.0cm;border-top:solid windowtext 1.0pt;border-left:
 none;border-bottom:solid windowtext 1.0pt;border-right:none;background:#E6E6E6;
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 Ostalo
 </td>
 </tr>
 <tr style="height:17.0pt">
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 Belgija
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 BE
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
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 6 / 12
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 21
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 12
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 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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 Bolgarija
 </td>
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 BG
 </td>
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 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
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 7
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
  
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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 Češka
 </td>
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 CZ
 </td>
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 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 9
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
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 19
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 -
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 Danska
 </td>
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 DK
 </td>
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 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 25
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 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
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 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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 Nemčija
 </td>
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 DE
 </td>
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 -
 </td>
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 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 7
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 19
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
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 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Estonija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 EE
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 18
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 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
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 Grčija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 height:17.0pt">
 EL
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 4,5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 9
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
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 19
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
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 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Španija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 ES
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 4
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 7
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 16
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Francija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 FR
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 2,1
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5,5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 19,6
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Irska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 IE
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 4,8
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 13,5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
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 21
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 13,5
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Italija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 IT
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 4
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 10
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
  
 </td>
 </tr>
 <tr style="height:17.0pt">
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 Ciper
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 CY
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5 / 8
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
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 15
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Latvija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 LV
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 18
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Litva
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
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 LT
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5 / 9
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 18
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Luksemburg
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 LU
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 3
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 6 / 12
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 15
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 12
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Madžarska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 HU
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Malta
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 MT
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 18
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Nizozemska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 NL
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 6
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 19
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Avstrija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 AT
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 10
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 12
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Poljska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 PL
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 3
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 7
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 22
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Portugalska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 PT
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5 / 12
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 12
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Romunija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 RO
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
  
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 9
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 19
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
  
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Slovenija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 SI
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 8,5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 20
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Slovaška
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 SK
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 10
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 19
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Finska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 FI
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 8 / 17
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 22
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Švedska
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 SE
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 6 / 12
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 25
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
 <tr style="height:17.0pt">
 <td width=114 style="width:85.85pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 Velika Britanija
 </td>
 <td width=62 style="width:46.6pt;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 UK
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 -
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 5
 </td>
 <td width=76 style="width:2.0cm;border-top:none;border-left:none;border-bottom:
 solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;
 height:17.0pt">
 17,5
 </td>
 <td width=76 style="width:2.0cm;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 5.4pt 0cm 5.4pt;height:17.0pt">
 -
 </td>
 </tr>
</table>

</div>

Opombe:

-         
navedene stopnje v tabeli so ažurirane na dan 01.07.2008;

-         
podatki so posredovani s strani posameznih držav, Evropska komisija ne
odgovarja za njihovo korektnost;

-         
oprostitve s povračilom davka prejšnjih faz (ničelna stopnja) niso
zajete.

Vir:
Spletne strani Evropske komisije [10.10.2008].

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