HL Deb 21 May 2002 vol 635 c90WA
The Earl of Northesk

asked Her Majesty's Government:

Whether they are satisfied that the rules recently approved by the European Union requiring United States and other non-European Union firms to levy value added tax on digitally delivered products are not discriminatory and will not lead to tax discrepancies within the European Union. [HL4260]

Lord McIntosh of Haringey

I refer the noble Lord to the Explanatory Memorandum (5954/02) published by the Paymaster General on 6 February 2002.