V1.221 EU Treaties
The Treaty on the Functioning of the European Union1, formerly known as the Treaty establishing the Economic Community and the Treaty of Rome has been successively amended by the Single European Act (1986), the Treaty on European Union (the Maastricht Treaty) (1992), the Treaty of Amsterdam (1997), the Treaty of Nice (2001) and the Treaty of Lisbon (2007). It is generally referred to in this work as the “EU Treaty”. It should be noted, however, that the term “EU Treaties” has a separate meaning under UK legislation (see below).
EU Treaty art 1132 sets out the basis for the Community's approach towards harmonisation of indirect taxation. It provides—
“The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt provisions for the harmonisation of legislation concerning turnover taxes, excise duties and other forms of indirect
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