Commentary

V1.208 Subsequent adoption by EU member states

Part V1 General principles and rates of tax

V1.208 Subsequent adoption by EU member states

V1.208 Subsequent adoption by EU member states

EU member states were required to introduce value added tax in accordance with their treaty obligations. Different provisions applied in relation to the original member states (ie Belgium, France, Germany, Italy, Luxembourg and the Netherlands) and the new member states (ie Denmark, Greece, Ireland, Portugal, Spain, the United Kingdom, Austria, Finland, Sweden, Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia, Slovenia, Bulgaria and Romania).

The original member states

The original member states were required to modify their existing turnover tax legislation, introduce the common system of value added tax set out in the First1 and Second2 Directives, and modify their value added tax legislation to comply with the Sixth Directive3 in accordance with the provisions described in V1.204,

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