V1.214 Procedure For Joining The EU

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Commentary

Part V1 General principles and rates of tax

Membership of the European Union is open to all European states¹ which respect the principles of the Union². A prospective member must address its application to the Council. Acceptance is by unanimous decision of the Council after receiving the consent (by absolute majority) of the European Parliament.

Following acceptance, member states and the applicant

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V3.140A Tax point—land

V3.402 What is input tax?

V4.421 Smoking cessation products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V4.156 Exemption—trade union, professional and public interest bodies

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

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