Article by Neil Owen, VAT consultant, speaker and writer, and editor of Tax Adviser. This article appeared in the April 2004 issue of Tax Adviser magazine. On 1 May 2004, the EU is set to increase in size from 15 to 25 member states. The new members are: Malta, Cyprus, the Czech Republic, Slovakia, Hungary, Estonia, Latvia, Lithuania, Slovenia and Poland.
In the midst of the current publicity being given to the political and security implications of this development, it is easy to overlook the importance of the practical, commercial preparations that it necessitates. Any business with international dealings will need to be aware of the ramifications.
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