(1) Subject to subsection (2), this Chapter applies to all taxes of any kind levied by, or on behalf of, a Member State or its territorial or administrative subdivisions, including local authorities.
The reference in subsection (1) to 'taxes' shall not include, nor be construed as including, a reference to any of the following:
(a) value-added tax, customs duties, or excise duties covered by other legislation of the European Union on administrative cooperation between Member States;
(b) compulsory social security contributions payable to a Member State or a subdivision of a Member State or to social security institutions established under public law;
(c) fees, such as for certificates and other documents issued by public authorities;
(d) dues of a contractual nature, such as consideration for public utilities.