§ Mr. MitchellTo ask the Chancellor of the Exchequer, pursuant to his answer of 14 January 1998,Official Report, columns 286-87, if he will state (a) what further key elements will be necessary to change the current transitional system of VAT to a definitive (Common) system other than those contained in Commission Document COM (96) 328 FIN, (b) when any Resolution was passed by either House relating thereto and (c) what consideration has been given to related proposals in the ECOFIN Council, or any of its subsidiary bodies. [67936]
§ Dawn PrimaroloCommission document COM (96) 328 FIN is a comprehensive and detailed work programme, with a supporting timetable, for changing the current transitional EC VAT system into an origin-based definitive or Common system. To implement this Common VAT system no further key elements are required.