European Parliament 13 November 1979, WRITTEN QUESTION NO 1089/79 BY MR DELEAU TO THE COMMISSION: IMPLEMENTATION OF THE SIXTH VAT DIRECTIVE IN FRANCE

WRITTEN QUESTION No 1089/79 by Mr Deleau to the Commission of the European Communities (13 November 1979) Subject: Implementation of the Sixth VAT Directive in France A Decree of 4 February 1972, repealing the so-called 'cut-off rule (which limited the recoverable portion of the VAT applied at earlier stages to the amount payable on taxable transactions) authorized the refunding of excess VAT