14. Income tax

The breakdown of the income tax items in the profit and loss account and to equity is as follows:

x € 1,000		2008		2007
Consolidated profit and loss account
Current income tax:
Current income tax charge		523		-404
Adjustments in respect of current income tax of previous years		-227		-127
Deferred income tax:
Related to items charged or credited directly to equity		-94		1,310
Rate change effect on carryback (from 29.6% to 25.5%)		-		102
Income tax expense reported in the consolidated profit and loss account		202		881
Consolidated statement of changes in equity
Deferred income tax related to items charged or credited directly to equity:
change on forward currency contracts		83		107
Income tax expense charged or credited to equity		83		107

The effective tax burden on pre-tax profit differs from the nominal income tax rate in the Netherlands. A breakdown of this gap is illustrated in the table below:

in %		2008		2007
Domestic nominal income tax rate		25,5		25,5
Tax-exempt profit on sale of group companies		-		-13,1
Revision taxes prior years		-21,0		-2,0
Deviating foreign tax burden		3,9		1,9
Energy deduction		-1,2		-0,4
Non-deductable amounts		6,4		2,0
Effective tax burden		13,6		13,9