Gibraltar and the EU

Gibraltar supplement: December 2009

However, Gibraltar is excluded from the requirement to levy VAT or other turnover taxes, the common agricultural policy (CAP) and the common customs union. Otherwise all EU directives are transposed into local law.

Gibraltar-licensed insurers, banks and investment companies with the consent of the Financial Services Commission, the regulator, are able to passport their services directly into EU member states without a separate licence in each member state.

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