Business terms and jargon explained. Your business dictionary

What is Single Market

Tax Definition:-

Measures brought into force by the European Union on 1 January 2003, creating an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured. This required important changes to the way VAT and some excise duties are charged and accounted for.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2006-11-20 12:21:58

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