29. 8. 85 Official Journal of the European Communities No C 218/23 
APPENDIX 
to the opinion of the Economic and Social Committee 
Change made to the text during discussions 
The following paragraph in the text submitted for adoption by the Committee was deleted: 
Point 1.7, third paragraph 
'The rise in interest rates in the UK and in the Lombard rate in Germany have reversed the downward trend that had 
set in in the Community. In the USA, on the other hand, there has been a sharp drop in short-term interest rates, 
which means that the rates in the Community are at present higher than those in the USA.' 
Opinion on the memorandum on income taxation and equal treatment for men and women 
(85/C 218/11) 
On 3 January 1985 the Commission decided to consult the Economic and Social Committee on the 
memorandum on income taxation and equal treatment for men and women. 
The Section for Social Questions, which was responsible for preparing the Committee's work on the 
subject, adopted its opinion on 13 June 1985 in the light of the oral report by Mrs Heuser. 
At its 228th plenary session (meeting of 4 July 1985) the Economic and Social Committee adopted the 
following opinion by 61 votes for, none against and with 15 abstenstions: 
1. The Economic and Social Committee welcomes the 
fact that the Commission has taken action to examine, in 
respect of wage and salary incomes, the direct and indirect 
effects of the income tax systems on equality of opportunity 
for men and women. 
2. Ideas concerning the roles of men and women in society 
have undergone a radical change in recent decades. Whereas 
previously the husband was regarded as head of the 
household with responsibility for supporting the family 
financially, it is now more and more the case that men and 
women share financial and other responsibilities in the 
family. This means that men and women must have equal 
opportunities above all as regards employment. It must 
therefore be ensured that they have equal access to 
employment, receive the same wages for the same work and 
have the same tax and social insurance liabilities. Commission comes to the conclusion that there is direct 
and/or indirect discrimination, albeit of very different kinds, 
in the income tax systems of all the Member States. It also 
emerges that the tax laws often embody a 'moral' evaluation 
of family or marital status which can vary greatly from one 
country to another. In the Federal Republic of Germany, for 
instance, married couples are better off than single persons as 
a result of the splitting system applied there, whereas in 
Belgium married couples are still at a disadvantage if both 
partners are gainfully employed, because they are taxed 
jointly and so pay more tax, since they come into a higher 
band in the progressive scale. 
4. In the Committee's view, tax laws should on no 
account incorporate an evaluation of the status of being 
married or not married. Tax systems should be completely 
neutral in this respect. Taxation should be based to a greater 
extent on the personal ability to pay. 
3. The Commission has already issued Directives dealing 
with the first two subjects at Community level. In the present 
memorandum the Commission turns to the question of the 
equal treatment of men and women as regards income tax. 
On the basis of a detailed comparative analysis the 5. The Committee agrees with the Commission that 
discrimination against the second income earner, generally 
the wife, can be precluded only by separate taxation of 
spouses' incomes. The Committee regrets that this correct 
No C 218/24 Official Journal of the European Communities 29. 8. 85 
conclusion drawn from the analysis in not presented 
convincingly enough in the Commission's memorandum. 
6. The Committee would urge the Commission to extend 
its comparative analysis to cover all types of income. The 
Commission should also examine and indicate in greater 
detail which family or martital status is discriminated against 
in the various Member States and what form this 
discrimination takes. On the basis of this analysis a Directive 
on the equal treatment of men and women in income tax 
legislation should then be drawn up. 7. This should take account of the fact that equal 
treatment of men and women in income tax systems means at 
the very least: 
— individual taxation, which involves making the 
individual the taxable unit and dispensing with the 
principle of joint liability for tax debts; 
— fair apportionment of realistic tax concessions for 
dependents (children, elderly relatives, persons unfit for 
work, etc.). 
Done at Brussels, 4 July 1985. 
The Chairman 
of the Economic and Social Committee 
Gerd MUHR 
APPENDIX 
to the opinion of the Economic and social Committee 
Rejected amendment 
The following amendment to the section opinion, tabled in accordance with the Rules of Procedure, was rejected 
by the Committee during plenary session discussions: 
Add after point 5: 
'The Committee takes the view that a tax concession must be granted to couples in which only one spouse has an 
income. This measure is necessary in order to take reasonable account of the ability to pay as a factor in income tax 
assessment.' 
Reasons 
The opinion clearly advocates that taxation should be based to a greater extent on the personal ability to pay, in 
order to remove any discrimination against married couples who are both gainfully employed. 
Discrimination against married taxpayers in relation to unmarried taxpayers, which is found in the Belgian 
taxation system among others, is obviously unacceptable. It is, however, to be feared that, if the Committee's view 
were adopted, couples in which only one spouse is gainfully employed would be put at a disadvantage. Indeed, the 
budgetary situation of the Member States makes it impossible to grant tax reductions to some categories without 
compensating for these reductions elsewhere. 
Voting 
For: 35, Against: 36, Abstentions: 9.