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COURT CONSIDERS THAT UK MUST APPLY VAT DIRECTIVE IN GIBRALTAR.

According to a Court of Justice ruling handed down on July 21, the United Kingdom must apply in Gibraltar a Directive on mutual assistance by member states in the fields of VAT and excise duties. The Act of Accession of the United Kingdom provides that Community acts on the harmonisation of legislation of member states concerning turnover taxes do not apply to Gibraltar. Nor is Gibraltar included in the EU's customs territory. On this basis, the United Kingdom had considered that the provisions of the Directive on VAT and excise duties (77/799/EEC) did not apply to Gibraltar. However, the Court ruled that the exclusion of Gibraltar from the Community customs territory does not mean that Gibraltar falls outside the requirement of mutual assistance, although this has no bearing upon the non-application of provisions requiring harmonisation of excise duties. It is therefore considered that the United Kingdom has failed to fulfil its obligations and the Court declared that exceptions to Act of Accession must be limited to those which are strictly necessary to safeguard Gibraltar's interests.

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Title Annotation:value added tax
Publication:European Report
Article Type:Brief Article
Geographic Code:4E
Date:Jul 23, 2005
Words:177
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