An appraisal of current EEC directives regarding value added tax and the possible implementation of VAT in Malta

Abstract

Malta's application to attain membership within the European Economic Community brings about many implications and expectations. Various initiatives have already been taken to develop the association between Malta and the European Community These include, the periodical visits to the Commission by Maltese officials, the first moves to harmonise Maltese legislation with that of the EEC, the exchange of parliamentary delegations and the Community's plan possibly to open an information office in Malta. Indeed, the 1990 Budget is aimed at European Community membership.