Enlargement of the European Union: Opportunities for Business and Trade / Edition 1

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On 1 May 2004, almost 15 years after the fall of the Berlin Wall, the European Union was again enlarged. This time, 10 new member states have joined up: Cyprus, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovenia, Slovakia and the Czech Republic enlarging the population to 450 million. The event sees the creation of the second-largest unitary market in the world (66% larger than the United States of America).

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Editorial Reviews

From the Publisher
“…rich in legislative and taxation matters.” (Insider, Scottish Business, September 2004)

“…the amount of fact and detail contained is staggering – the authors must be congratulated…” City to Cities, Jan/Feb 05

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Product Details

  • ISBN-13: 9780470022535
  • Publisher: Wiley
  • Publication date: 8/20/2004
  • Edition number: 1
  • Pages: 234
  • Product dimensions: 6.61 (w) x 9.61 (h) x 0.75 (d)

Meet the Author

Walter Van Denberghe joined PricewaterhouseCoopers in 1997and was instrumental in setting up the US VAT practice. In 2001, heprovided key MNC clients with a global tax service out of Ireland.From July 2002 Walter has operated outside of Belgium oninternational client assignments.
Walter is a chartered tax consultant and has advised clients on awide range of subjects such as the practical implications forbusinesses of commissionaire structures, toll and contractmanufacturing across Europe and compliance systems.
Walter lectures on international VAT issues at open seminars andfor PwC's clients.

Ine Lejeune, partner, leads PricewaterhouseCoopers'European Indirect Tax Network and Belgian EU Enlargement team. Shehas advised companies in all industries and delivered projectsincluding commissionaires, contract manufacturing and sharedservices centres in EU and non-EU countries. Cost reduction, cashflow improvement, compliance, automation (e.g. configuration ofERP), digitisation (e-invoicing & e-archiving) and riskmanagement are focused on.
She has advised on several cases referred to the European Court ofJustice and has led projects performed for the European Commission.She advises the European indirect Tax Group (EiTG), a group ofindirect tax experts of MNCs. Ine is a law graduate of GhentUniversity (Belgium,1984) qualified in tax. She has been GuestProfessor at Antwerp University since 1996. She is co-businesschair of the OECD's Informal Consultation Group on the StandardAudit File and has written many articles and books.

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Table of Contents




1. Enlargement of the European Union: Facts andFigures.

1.1 Enlargement – an historic opportunity.

1.2 How did the European Union come about? An historicaloverview.

1.3 How has the enlargement process gone since the fall of theWall?

1.4 What were the criteria for accession? The council meeting inCopenhagen on 21–22 June 1993.

1.5 What was the enlargement strategy?

1.6 What are the 31 chapters of the “acquiscommunautaire”?

1.7 Were transitional measures granted prior to accession?

1.8 Are the candidate member states prepared?

1.9 What economic changes will there be in the accessioncountries?

1.10 Through which programmes is the European Union investing inthe candidate member states?

1.11 What is the European Union’s budget afteraccession?

1.12 The European Union of 25 in figures.

1.13 Are entrepreneurs investing in the new member states?

Source references for Chapter 1.

2. Frequently Asked Questions on the Impact of Enlargement ofthe European Union for Businesses.

2.1 What is the impact on the migration of labour?

2.2 What is the impact on the organisation of production anddistribution?

2.3 Can I use the service of carriers from the new memberstates?

2.4 What about border controls?

2.5 Are these 10 countries joining the eurozone?

2.6 What will the impact of accession by the 10 member states beon major sectors within the European Union?

2.6.1 The steel industry.

2.6.2 The automotive industry.

2.6.3 The pharmaceutical industry.

2.6.4 Telecommunications.

2.6.5 The financial sector.

2.6.6 The chemical industry.

2.6.7 The textile and clothing industry.

2.7 Does Europe stimulate entrepreneurship?

2.8 What are the most important features of the Europeanlegislation on industrial production?

2.9 Will diplomas from the new member states automatically berecognised?

2.10 Can I directly invoke European law if a (candidate) memberstate has failed to implement a provision?

2.11 How do I prepare my business for enlargement?

2.12 ICT: status, opportunities and points to note?

2.12.1 What are the most important changes in the realm of ICTin the 10 new EU member states?

2.12.2 What opportunities does this situation offer for westernEuropean businesses?

2.12.3 What pitfalls do you have to watch out for when choosingyour trading partners?

2.13 Are businesses ready for enlargement?

2.14 Where do you find the required information on enlargementof the European Union?

Source references for Chapter 2.

3. Enlargement of the European Union from a LegalPerspective.

3.1 What is the “acquis communautaire”?

3.2 The current status of implementation.

3.3 What can you as a business do where the “acquiscommunautaire” has not been or has only partially beenimplemented?

3.4 What is the importance of regulations and directives?

3.5 What does the “acquis communautaire”specifically contain?

3.6 What is the free movement of goods?

3.7 What is the prohibition against quantitative import andexport restrictions and measures of equivalent effect?

3.8 What is the importance of product standards?

3.9 How can you know whether a member state has passed domesticmeasures that limit the free movement of goods?

3.10 Are there transitional measures in respect of the freemovement of goods?

3.11 What is the second freedom: the free movement ofpersons?

3.12 What is the free movement of workers?

3.13 What is freedom of establishment?

3.14 What is the importance of the freedom of establishment?

3.15 What does this mean for companies?

3.16 Will the European Company or Societas Europaea beintroduced in the accession countries?

3.17 Is there also free movement for persons other thanbusinesses or workers?

3.18 What about public policy and public safety?

3.19 Are there any transitional measures regarding the freemovement of persons?

3.19.1 Movement from the accession countries to the presentmember states.

3.19.2 Movement from current member states to the accessioncountries.

3.20 What is the third freedom: the free movement ofservices?

3.21 What about financial services?

3.22 Is adoption of the “acquis communautaire” inrespect of financial services by the accession countries only ofinterest to financial service providers?

3.23 What about public contracts?

3.24 What other legislation is relevant for the free movement ofservices?

3.25 What is the fourth freedom: free movement of capital andpayments?

3.26 Are there transitional measures for the free movement ofcapital and payments?

3.27 What is free competition?

3.28 What forms of cooperation between undertakings arepermissible?

3.29 Are there exceptions to free competition?

3.29.1 Old rules.

3.29.2 New rules.

3.30 What is abuse of a dominant position?

3.31 Will there be checks on concentrations of undertakings inthe accession countries?

3.32 What about public corporations?

3.33 Will state aids still be permitted in the accessioncountries?

3.34 Are there transitional measures that temporarily permitcertain forms of state aid after accession?

Source references for Chapter 3.

4. Frequently Asked Questions about the Legal Impact of theEnlargement of the European Union.

4.1 Company law: I have a company in an accession country. Willthere be any changes in my reporting or other company lawobligations?

4.2 What about intellectual property rights in the enlargedEuropean Union?

4.2.1 The impact of enlargement for holders of intellectualproperty rights.

4.2.2 The Community trade mark and the Community design.

4.2.3 The “acquis communautaire” in the field ofintellectual property rights.

4.3 What is the impact of enlargement of the EU on the transportsector?

4.4 Will the transport market be liberalised as from 1 May2004?

4.4.1 Intra-Community transport of goods.

4.4.2 Domestic transport or cabotage.

4.5 What rules on taxes and technical specifications in thetransport sector fall within the “acquiscommunautaire”?

4.6 What social law rules from the transport sector form part ofthe “acquis communautaire”?

4.7 What transitional measures are there in the transportsector?

4.8 What is the impact of enlargement of the EU on the energysector?

4.9 What is the “acquis communautaire” in the energysector?

4.10 Do the European rules for the protection of consumers andpublic health apply in the accession countries as from 1 May2004?

4.11 Are transitional measures applicable to the European ruleson consumer protection and public health?

4.12 Is the European environmental legislation becoming a(r)evolution in durability?

4.13 Is a new environmental market being created for goods andservices in the new member states?

4.14 What risks and opportunities are there in the environmentalfield if I invest in the candidate member states?

5. What is the Impact of the Enlargement of the EuropeanUnion in the Field of Social and Employment Law?

5.1 Is there an “acquis communautaire” in the fieldof social law?

5.2 What changes are there in the field of social securitylaw?

5.3 What social security legislation is a worker subject to?

5.3.1 What about nationals of third countries?

5.4 What about employment law?

5.4.1 Do employees from the new member states need a workpermit?

5.4.2 Are there restrictions for the employment of EU workers inone of the new member states?

5.4.3 The secondment Directive.

5.4.4 Are other employment law Directives applicable?

5.4.5 General Directives.

5.4.6 Particular Directives.

Source references for Chapter 5.

6. What is the Impact of the Enlargement of the EuropeanUnion in the Field of Indirect Taxation?

6.1 What changes will there be in the field of indirect taxationwhen goods are shipped from a current EU member state to one of thenew member states?

6.2 What changes are there in the field of VAT in the accessioncountries?

6.2.1 Overview of the “acquis communautaire”: VAT(selected titles).

6.3 Does this mean that the VAT rules are identical in all themember states?

6.4 What changes are there for sales of goods?

6.5 What changes are there for the provision of services?

6.6 Is the case law from the Court of Justice also applicable inthe new member states?

6.7 Are the VAT rates being harmonised?

6.8 Will there be a greater or lesser right to deduct VAT in theaccession countries?

6.9 How far on are the new member states with the implementationof the Sixth VAT Directive? a stock-take.

6.10 What checklist can you use in order to prepare yourbusiness?

6.11 What changes are there in the field of VAT obligations?

6.12 What about the issuance of invoices?

6.13 Can I invoice electronically?

6.14 Will I be able to store my records electronically?

6.15 What impact does the altered legislation in the field ofVAT have on my bookkeeping system and/or my ERP system?

6.16 What changes are there in the field of customs?

6.17 What regulations are applicable in the field ofcustoms?

6.18 Are there transitional measures in the field ofcustoms?

6.19 Will the new transit system (NCTS) also be applicable forshipments to the new member states?

6.20 What changes are there in the field of excise duties?

6.21 Are there transitional measures for excise duties?

Source references for Chapter 6.

7. What is the Impact of the Enlargement of the EuropeanUnion in the Field of Direct Taxes?

7.1 What is the impact of accession?

7.2 What can a taxpayer do if an EU directive has not beentransposed into the national laws of one of the new memberstates?

7.3 Is the Parent–Subsidiary Directive applicable?

7.4 Is the Merger Directive applicable as from 1 May 2004?

7.5 Is the Directive concerning mutual assistance by thecompetent authorities of the member states in the field of directand indirect taxation applicable as of 1 May 2004?

7.6 Is the Interest and Royalties Directive applicable as from 1May 2004?

7.7 What EU case law on direct taxation is also applicable tothe new EU countries on 1 May 2004?

7.8 Is the EU Code of Conduct and the EU position regardingharmful tax competition also applicable in the new EU countries on1 May 2004?

7.9 Can the European Union take action against state aids in thenew member states as from 1 May 2004?

7.10 Will the European Company exist in all member states asfrom 8 October 2004?

7.11 Will there be a fiscal unity regime as from 1 May 2004?

7.12 Can you plan intra-group financing activities in atax-friendly manner?

7.12.1 Self-financing by forming reserves of profits.

7.12.2 External debt financing.

7.12.3 Internal debt financing.

7.13 Is tax-friendly planning possible for intellectualproperty?

7.14 List of comparisons for corporate income tax in the newmember states.

Source references for Chapter 7.


Standard complaint form.

PricewaterhouseCoopers EU enlargement contact details.


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