§ Mr. PearsonTo ask the Chancellor of the Exchequer if he will publish the list of questions put to the VAT authorities of the other member states and the Commission on the interpretation of Article 13.B(d)(1) to (6) of the Sixth Directive and the responses received. [88921]
§ Dawn PrimaroloMember states and the Commission were asked a number of questions designed to ascertain the meaning of the Directive term "negotiation" by reference: to the equivalent terms used in each Community language and the national laws of Member states; to any litigation in national courts; and to a number of case studies drawn from the UK courts.
This consultation was undertaken on an inter-governmental confidential basis, and publication of member states' responses would breach the confidence of the authorities consulted.
§ Mr. MaudeTo ask the Chancellor of the Exchequer, pursuant to paragraph 10 (Other Comments) of Her Majesty's Customs and Excise Summary of Responses (May 1999) to the VAT: Consultation Document on European Commission Proposal for Revised Rules on Input Tax Deduction, how many contributors(a) questioned what exchange rate would be used if foreign invoice amounts had to be converted to sterling, (b) suggested that it would be beneficial if all accounting were in euros and (c) suggested that the periodic rates of exchange published by Customs and Excise should be used. [88917]
§ Dawn PrimaroloSix contributors questioned what exchange rate should be used if foreign invoice amounts had to be converted to sterling; three suggested that it would be beneficial if the accounting were in euros; and three suggested that the periodic rates of exchange published by Customs and Excise should be used.