HC Deb 10 November 1978 vol 957 c370W
Mr. Marten

asked the Chancellor of the Exchequer which EEC countries have not yet amended their legislation in accordance with the Sixth Directive on value added tax; which countries are likely to have done so by 1st January 1979; and whether he is pressing the Commission to initiate proceedings in accordance with article 169 of the EEC Treaty.

Mr. Robert Sheldon

The EEC Sixth Directive on VAT has so far been implemented only by the United Kingdom, Belgium and Denmark. It is not possible to say which other member States will have done so by 1st January 1979, except that the Federal German Government have made it known that they cannot meet that deadline. I am keeping the situation under close review.