HC Deb 11 November 1933 vol 48 cc263-4W
Mr. Eldon Griffiths

asked the Chancellor of the Exchequer (1) what was the outcome of Her Majesty's Government's submission to the European Court on the subject of harmonisation of value added tax on bloodstock;

(2) if he will place in the Library a copy of the submission made by Her Majesty's Government to the European Court on the subject of French infractions of the Community's value added taxes on bloodstock.

Mr. Moore

The submission to which my hon. Friend refers is the United Kingdom's intervention in support of the European Commission in the infraction proceedings which it brought against France before the European Court concerning its system of charging VAT on bloodstock on the basis of carcase value. Although the European Court has not yet given a decision, France has withdrawn its carcase valuation system, so that VAT is now chargeable on the full selling price or import value of bloodstock. It is not the Government's practice to place in the Library copies of its interventions in European Court cases as they are not public documents, but are within the custody of the court.

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