VATREG10600 - Entity to be registered: European Economic Interest Groupings (EEIGs): law
The EU legislation, which has direct effect in the UK, is Council Regulation (EEC) No 2137/85 on the European Economic Interest Grouping (EEIG). The UK law governing EEIGs is contained in the European Economic Interest Groupings Regulations 1989 (SI 1989 No. 638).