EN Official Journal of the European Union CE 84/459

(2004/C 84 E/0534)

WRITTEN QUESTION E-0501/03

by Evelyne Gebhardt (PSE) to the Commission

(21 February 2003)

Subject: European Parliament resolution on the memorandum presented by the Commission to the Council on income taxation and equal treatment for men and women (A2-0055/85)

In its resolution A2-0055/85 (1) on the Commission memorandum on income taxation and equal treatment for men and women (2), the European Parliament refers to the fact that the national income taxation systems often hinder a woman's career and put married women in a less favourable tax position than unmarried women.

The European Parliament also states that one of the ways in which the goal of tax equality for men and women should be achieved is by means of measures put forward by the Commission. The memorandum, however, makes no mention of this kind of initiative.

The resolution also makes reference to Action 6 of the Commission's ‘Action Programme on the promotion of equal opportunities for women’, which provides for an analysis of the national taxation systems and for related measures.

An analysis of this kind is extremely desirable, especially as a review of the tax benefit systems in view of reducing disincentives for women forms one of the objectives of the Community Framework Strategy on Gender Equality (2001-2005).

Does the Commission now have the results of this analysis? Can the Commission make these results available? Have measures aimed at tax equality for men and women already been introduced?

Answer given by Ms Diamantopoulou on behalf of the Commission

(14 April 2003)

The Commission would point out to the Honourable Member that direct taxation is, in principle, an area that comes under the responsibility of the Member States. However, Member States must exercise this responsibility consistently with Community law (3).

The principle of equal treatment for men and women is definitely one of the fundamental principles of Community law, implying that the Member States must comply with this principle in their taxation legislation concerning income from employment, among other things.

In this area, the Commission, which ensures that Community law is applied, does not hesitate to bring proceedings against Member States, notably on the basis of Article 226 of the EC Treaty, when it observes violations of Article 141 of the EC Treaty (ex-Article 119) that guarantees the principle of equal pay for women and men, in order to remove all forms of direct discrimination on grounds of sex and all indirect forms of discrimination, notably those stemming from differences of treatment due to the family or marital status of tax-payers that are not justified on grounds other than sex.

Moreover, the Commission financed a study on the impact of national taxation schemes on women's work, the 300-page report on which — in English — was finalised in February 2001 by Professor Paloma de Viliota. While the Commission cannot be held responsible for this excellent study produced by this independent expert, it is definitely a precious source of information and thoughts that is taken into consideration when implementing the Commission's initiatives and measures, especially those of a legislative nature.

The Honourable Member may consult this study on the site of the ‘Equality for Women and Men’ Unit of the Commission's Directorate-General for Employment and Social Affairs at the following address: (http://europa.eu.int/comm/employment_social/equ_opp/women_work.pdf).

(1) OJ C 229, 9.9.1985, p. 128.

(2) COM(84) 695.

(3) See, in this connection, ‘inter alia’ the judgment of 14 February 1995 of the Court of Justice in the Schumacker case, C-279/93.