Définition
Taxes on production and imports (D2) consist of compulsory, unrequited payments in cash or in kind, levied by general governments or the institutions of the European Union, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production.
Such taxes are payable irrespective of profits made. They include taxes on products (D21) and other taxes on production (D29).