imported>Doug Williamson |
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| ''European Union (EU)''. | | ''UK tax - capital allowances''. |
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| Collective term for the 26 European countries - 22 EU member states, plus four other countries - which have open borders between them.
| | Structures and buildings allowance. |
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| The 22 participating EU member states are:
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| :Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Slovakia, Slovenia, Spain and Sweden.
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| The other four members of the Schengen Area are:
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| :Iceland, Liechtenstein, Norway and Switzerland.
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| ====Four EU member states expected to join Schengen====
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| The following EU member states are expected to join the Schengen Area in due course:
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| :Bulgaria, Croatia, Cyprus and Romania.
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| ====Two EU member states opted out of Schengen====
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| Ireland and the United Kingdom (UK) opted out of the Schengen arrangements.
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| The UK subsequently left the European Union itself.
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| ====Origins====
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| The originating Schengen Agreement was signed in 1985 in the Luxembourg village of Schengen, by five countries:
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| :Belgium, France, Germany, Luxembourg and the Netherlands.
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| | == See also == |
| | * [[Capital allowances]] |
| | * [[Structures and buildings allowance]] |
| | * [[Tax]] |
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| == See also ==
| | [[Category:Accounting,_tax_and_regulation]] |
| * [[Brexit]]
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| * [[European Free Trade Association]]
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| * [[European Economic Area]]
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| * [[European Union]]
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| __NOTOC__
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