Article 4

F1The tax shall be calculated, subject to the provisions of Article 5, on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding EUR 19,91 and by applying the rate of:

• 8,00 % to amounts between EUR 19,91 and 351,46,

• 10,00 % to amounts between EUR 351,47 and 484,09,

• 12,50 % to amounts between EUR 484,10 and 554,79,

• 15,00 % to amounts between EUR 554,80 and 629,97,

• 17,50 % to amounts between EUR 629,98 and 700,67,

• 20,00 % to amounts between EUR 700,68 and 769,21,

• 22,50 % to amounts between EUR 769,22 and 839,94,

• 25,00 % to amounts between EUR 839,95 and 908,48,

• 27,50 % to amounts between EUR 908,49 and 979,18,

• 30,00 % to amounts between EUR 979,19 and 1 047,72 ,

• 32,50 % to amounts between EUR 1 047,73 and 1 118,45 ,

• 35,00 % to amounts between EUR 1 118,46 and 1 186,99 ,

• 40,00 % to amounts between EUR 1 187,0 und 1 257,69 ,

• 45,00 % to amounts above EUR 1 257,7 ^f1 .