The VAT Committee was set up under Art. 29 of the Sixth Directive to examine questions which concern the applica- tion of provisions of the Sixth Directive in Member States, thus serving as a platform for an exchange of views in order to establish guidelines on uniform application con- cerning Community VAT provisions. The VAT Commit- tee is made up of representatives from each of the 15 Member States, and is chaired by a representative of the European Commission. Since guidelines from the VAT Committee are not legally binding, they are not published by the Committee or by the European Commission. Under the Rules of Procedure of the VAT Committee, as from October 1998, agreed guidelines on specific matters may be published by a Member State. As an additional service to those interested in VAT Ð espe- cially European VAT Ð the International VAT Monitor presents the VAT Committee's guidelines (and a related document), which are derived from material previously published by one of the Member States. On request, the IBFD will provide photocopies of the document included at the end of this Annex free of charge. Unless otherwise indicated, the Articles refer to the Art- icles of the Sixth Directive.