§ Sir Richard BodyTo ask the Chancellor of the Exchequer what assessment he has made of Article 26 of the Agreement Between the Governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the Gradual Abolition of Controls at the Common Frontiers [Dep 5505 (3s)] on the pace of harmonisation of VAT in the European Commission. [31221]
§ Dawn PrimaroloVAT legislation in European Community is subject to the unanimous agreement of all 15 Member States under Article 99 of the Treaty. The Schengen Agreement does not affect this requirement.