WRITTEN QUESTION E-0677/96 by Cristiana Muscardini (NI) to the Commission (15 March 1996)

Subject: The tax authorities and equality between the sexes

The tax authorities in Italy do not treat male and female citizens equally.

The law governing tax rebates is biased in favour of men for no reason. Where a couple submits a joint declaration of income, the rebate is sent to the husband.

1. Does the Commission know whether the situation is the same in other Member States?

2. If so, can it say in which states?

3. Once it has established the extent of the unequal treatment, does the Commission not consider that it should intervene in the case of those Member States which fail to respect the principle of equality between the sexes?

Answer given by Mr Monti on behalf of the Commission (14 May 1996)

The Honourable Member's question draws attention to the situation of women requesting a tax rebate in Italy. Where a couple submits a joint declaration of income, any tax rebate is paid to the husband.

Equal treatment for men and women is a fundamental principle of law. Equality of opportunity between men and women is an integral part of democratic citizenship. The Community has been a driving force in improving the situation of women in society. On the basis of Article 119 of the Treaty, which lays down the principle of equal pay, the Commission has underpinned the legal principle of equal treatment at work, and to a large extent in social security matters. Through its three successive programmes on equal opportunities in particular, it has also developed a large number of measures designed to promote equality in actual practice, making use of a range of complementary instruments and measures.

Taxation has also been a focus of particular attention. In 1984, the Commission adopted a memorandum on income taxation and equal treatment for men and women ((COM(84) 695 final. )). The memorandum concluded that the system with the most neutral effect from the point of view of equal treatment was separate taxation.

Article 119 of the EC Treaty provides that Member States must apply the principle that men and women should receive equal pay for equal work. Although this provision does not specifically refer to tax rules, the Commission recognizes that the ban on discriminatory treatment between men and women is a general principle, a principle which is reflected in Community law.

As regards the circumstances cited by the Honourable Member, it is not possible to say whether the fact that the tax rebate resulting from a joint declaration is paid to the husband alone specifically affects the wife's remuneration since the tax provisions applicable are designed to take account of all the income covered by the joint declaration.

However, as it announced in its communication on the fourth medium-term Community action programme on equal opportunities for men and women (1996-2000), ((COM(95) 381 final. )) adopted by Council Decision on 22 December 1995, ((OJ L 335, 30.12.1995. )) the Commission intends to pursue its action in the tax field. Thus, as far as the individualization of rights is concerned, the Commission intends to undertake further studies on the subject of individualization of rights in social security, tax and related areas drawing on experience gained in the Member States. In the light of the findings of such studies, the Commission will publish a communication on the individualization of rights in 1997. The communication will analyse the impact of the current systems on women's autonomy and their repercussions for equal opportunities.