§ Lord Shore of Stepneyasked Her Majesty's Government:
What principal amendments have been made to the Sixth VAT Directive since it was adopted in 1977; what is the text of each amendment; and when each amendment was made. [HL1567]
§ Lord McIntosh of HaringeyThe principal amendments to the Sixth VAT Directive (77/388/EEC) are:
- Directive 89/465/EEC of 18 July 1989, abolishing certain derogations.
- Directive 91/680/EEC of 16 December 1991, introducing the Single Market transitional provisions.
- Directive 92/77/EEC of 19 October 1992, on the approximation of VAT rates.
WA 163 - Directive 92/111/EEC of 14 December 1992, providing certain simplification measures for the VAT transitional system.
- Directive 94/5/EC of 14 February 1994, concerning special arrangements for second-hand goods, works of art, etc.
- Directive 95/7/EC of 10 April 1995, providing certain simplification measures for the VAT transitional system.
- Directive 96/95/EC continuing a minimum standard rate of VAT throughout the EC.
§ Lord Shore of Stepneyasked Her Majesty's Government:
What reviews and proposals under the provisions of Article 28(4) of the Sixth Directive concerning derogations have been received by the Council, and what date has now been set for the end of the transitional period. [HL1569]
§ Lord McIntosh of HaringeySince the Sixth VAT Directive was implemented in 1977, the European Commission has sent the Council two Article 28(4) reports on the impact of the Article 28(3) derogations. The first report was presented on 17 January 1983, and resulted in member states adopting the 18th VAT Directive which abolished certain of the derogations between 1991 and 1993. The second report was presented on 2 July 1992 but has not been discussed since 1993. No date has been set for the end of the transitional period.