Abstract
Gibraltar is a self‐governing British Dependent Territory, which has been part of the European Union since 1973, when it joined as a United Kingdom Dependent Territory under Article 227(4) of the Treaty of Rome. It is, however, exempted from the Common Customs Tariff, the Common Agricultural Policy and Harmonisation of Turnover Taxes (for example, there is no VAT in Gibraltar). Indeed, it is the only one of the UK dependencies which chose to do so.
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