HC Deb 30 November 1998 vol 321 c86W
Mr. Mitchell

To ask the Chancellor of the Exchequer what discussions have taken place in the Council of Ministers (ECOFIN) in respect of the proposals of the European Commission in Com (96) 328 Final concerning a revised system of VAT. [61727]

Dawn Primarolo

The European Commission's proposals for a Common VAT System were presented to member states at the 14 October 1996 ECOFIN by Commissioner Monti, but they were not endorsed or debated at that meeting. A Commission proposal to reform the VAT Committee, which forms part of the Common VAT System proposals, is on the agenda for the ECOFIN meeting on 1 December 1998.

Mr. Mitchell

To ask the Chancellor of the Exchequer what memoranda have been made available to(a) hon. Members and (b) others, signed by Ministers, concerning the proposals of the European Commission for a revised system of community value added tax, as contained in their Document 9466/96 Com (96) 328 Final; and on what dates they were made available. [61726]

Dawn Primarolo

The following Explanatory Memoranda have been made available to hon. MembersDocument 9466/96 of 25 September 1996 on the Commission's overall work programme for a Common VAT System; Document 7478/97 of 16 June 1997 and Supplementary Document 12805/97 of 17 December 1997 on a proposal for enhanced arrangements for co-operation between tax authorities; Document 9118/97 of 29 July 1997 on a proposal for reform of the VAT Committee; Document 9741/98 of 21 July 1998 on a proposal concerning the rules governing the right to deduct VAT; and Document 9877/98 of 24 July 1998 on a proposal on mutual assistance in the recovery of debts.