Peter Barry
Question:196 Mr. Barry asked the Minister for Finance if he will outline the EC legislation in his Department which has not been implemented; when he intends to implement this legislation; and whether it must be in place before 1993.
Written Answers. - EC Legislation.
The EC legislation with which my Department are concerned and which has not yet been implemented but is due for implementation by 1 January 1993 is given in the following list. In all cases it is intended to introduce the necessary measures during the course of 1992.
Directive 91/680/EEC on transitional post-1992 VAT arrangements.
Directive 90/504/EEC amending Directive 79/695/EEC on the harmonisation of procedures for the release of goods for free circulation.
Directive* on the general arrangements for products subject to excise duty and on the holding and movement of such products.
Directive 90/434/EEC on a common system of taxation of mergers, divisions and contribution of assets.
90/436/EEC — Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (Arbitration Procedure).
Directive 86/635/EEC on the annual and consolidated accounts of banks and other financial institutions.
Directive 89/117/EEC on accounts of branches of banks and financial institutions.
Directive 89/646/EEC "Second Banking Directive" on freedom of establishment and services.
* While this Dirctive was agreed by Ministers on 10 February 1992, it has not yet been formally adopted.