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, 205.
The 1973 enlargement
Denmark, Ireland and the United Kingdom became member states with effect from 1 January 19734. The Community treaties applied to the new member states from that date5 and directives notified to the original member states before that date were deemed to
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