Vol. 307 No. 11
: I move:
"That the order of the Dáil of 30 November 1977 that the Value-Added Tax (Amendment) Bill, 1977, be considered in Committee of the whole Dáil be discharged and that the Bill be referred to a Special Committee consisting of 15 members to be nominated by the Committee of Selection before the Summer Recess; that the quorum of the Com-mittee be six and that the first meeting of the Committee be held on the first sitting day after the Summer Recess."
: Is this to give effect to an EEC directive that we have already debated on Second Stage?
: Yes.
: How many other countries in the EEC have passed the necessary legislation to give effect to this directive?
: I cannot tell the Deputy offhand. A few have it enacted and some more have it passed but not in operation yet.
: Why the hurry in here? I do not think that next October indicates great speed, but we should not be working to enact it until all the other countries are in a similar position.
: The Deputy is repeating a view that I expressed on Second Stage, but I also indicated that the Bill would be enacted and in operation in the current year. It is necessary, particularly from the point of view of VAT-registered traders, that they get as much time as possible to prepare themselves before the enactment of the Bill and its coming into effect, which is expected to be on 1 January next. There are complicated factors involved, and it is intended by operating in this way to furnish necessary documentation in connection with it to members of the Committee during the recess to enable them to prepare for the Special Committee meetings during the next session.
: Is it correct that it has already been postponed from 1 January 1978?
: The EEC one, yes.
: Is it not possible and even likely that it will be postponed again?
: I do not think so, at least not beyond 1 January next. That is unlikely.
: I understand that some of the countries have internal problems, maybe related to their constitutions, which may make it impossible for them to implement this.
: That is true.
: Must it come in in all countries at the one time?
: There will be problems if it does not. My understanding is that it has to operate not later than 1 January next.
: That is the current position, but by next November we might find——
: If the position changes we can postpone the operation of the Bill.
