§ Mr. SpearingTo ask the Chancellor of the Exchequer if he will list(a) the current obligations on the United Kingdom under the existing treaties of the European Community in respect of VAT on printed products, including books and newspapers and (b) the additional obligations arising from the treaty on European union.
§ Sir John CopeArticle 189 of the treaty establishing the European Economic Community places upon member states the obligation to comply with European Community law. There are no additional obligations in this regard in the treaty of European union. Community law in respect of VAT takes the form of directives, of which the most significant is the sixth VAT directive, as amended. The right of the United Kingdom to continue with its zero rates, including those on books, newspapers and printed products, is fully protected by that legislation.