Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
1.5The Single Market (1993)
The realisation of the single market in 1993 resulted in the abolition of controls at fiscal borders. At that time, the Commission proposed moving from the pre-1993 “de...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.