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Value Added Tax

Volume 929: debated on Friday 1 April 1977

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asked the Chancellor of the Exchequer whether he can now make available a current text of the proposed Sixth EEC Directive on the harmonisation of the basis of assessment of VAT.

Yes. The Council of Ministers has reached a common position on the Directive, which is now subject to further consideration by the European Parliament before it is adopted by the Council. I am arranging for copies of the Directive, as forwarded by the Council to the European Parliament, to be placed in the Library of the House.