European legislation

V1.220 Introduction

This section describes the principal treaties relating to the European Union, the forms of EU legislation relevant to VAT, the procedure under which legislation is created, the steps taken to implement the legislation and the consequences should a member state fail to adopt the necessary changes under national laws. It also outlines the procedure before the European Court on a reference from a national court under art 267 (formerly art 234) of the EU Treaty.

Principal EU legislative bodies

The European Council1 (the Council of Ministers) is drawn from the governments of member states. In the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial