Commentary

Division V1.2 History, legislation and administration

Part V1 General principles and rates of tax

Division V1.2 History, legislation and administration

Division V1.2     History, legislation and administration

Introduction

Scope V1.201

Historical background

Development of TVA V1.202

Origins of European Union—the European Communities V1.203

Adoption of Value Added Tax by the EU; common system; uniform basis of assessment V1.204

Effect on existing turnover taxes V1.205

Subsequent adoption by EU member states V1.208

Adoption by the UK V1.209

The Internal (Single) Market V1.210

Territorial considerations

EU member states V1.213

Approval regime for new members V1.214

Withdrawal from the European Union V1.214A

United Kingdom V1.215

Isle of Man V1.216

The UK–Isle of Man customs union V1.217

Channel Islands V1.218

European legislation

Introduction V1.220

EU Treaties V1.221

Community legislative process V1.222

Regulations V1.223

Regulations on VAT V1.224

Regulations relevant to VAT V1.225

Directives V1.226

Directives on, or relevant to, VAT

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