WRITTEN QUESTION E-0285/96 by Philippe Monfils (ELDR) to the Commission (15 February 1996)

Subject: European fiscal policy

Can the Commission provide full and accurate information concerning the fiscal policy it intends to conduct between now and the year 2000, along with a list of the proposals currently under discussion in the Institutions?

Answer given by Mr Monti on behalf of the Commission (1 April 1996)

The further development of the single market and the prospect of economic and monetary union make it necessary for the Commission to redefine the thrust of its taxation policy. This is why, on 20 March 1996, it adopted a discussion paper dealing with all the issues raised by taxation. ((SEC(96) 487. )) In the light of this analysis, the Commission will define the priorities for Community action in a number of communications which will respond to the concerns of the Honourable Member (in particular regarding the stages leading to the definitive system of VAT and indirect taxation).

The following proposals for directives are currently before the Council.

In the area of direct taxation:

1. Proposal for a Council Directive on the harmonization of the laws of the Member States relating to tax arrangements for the carry-over of losses of undertakings (OJ C 253, 20.9.1984, and OJ C 170, 9.7.1985).

2. Proposal for a Council Directive on a common system of withholding tax on interest income (OJ C 141, 7.6.1989).

3. Proposal for a Council Directive amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and value added tax (OJ C 141, 7.6.1989).

4. Proposal for a Council Directive concerning arrangements for the taking into account by enterprises of the losses of their permanent establishments and subsidiaries situated in other Member States (OJ C 53, 28.2.1991).

5. Proposal for a Council Directive amending Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ C 225, 20.8.1993).

6. Proposal for a Council Directive amending Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (OJ C 225, 20.8.1993).

In the area of indirect taxation:

1. Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax (level of the standard rate) (COM/95/731).

2(a). Proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy (OJ C 196, 3.8.1992).

2(b). Amended proposal for a Council Directive introducing a tax on carbon dioxide emissions and energy (COM/95/172).

3. Proposal for a Council Directive amending Directive 77/388/EEC on the common system of value added tax (taxation of agricultural outputs) (OJ C 389, 31.12.1994).

4(a). Proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to passenger transport (OJ C 307, 25.11.1992).

4(b). Amended proposal for a Council Directive amending Directive 77/388/EEC as regards the value added tax arrangements applicable to passenger transport (OJ C 266, 23.9.1994).

5. Proposal for a Council Directive amending Directive 77/388/EEC and determining the scope of Article 14(1)(d) as regards exemption from value added tax on the final importation of certain goods (OJ C 282, 8.10.1994).

6(a). Proposal for a Council Directive on excise duties on motor fuels from agricultural sources (OJ C 73, 24.3.1992).

6(b). Amended proposal for a Council Directive on excise duties on motor fuels from agricultural sources (OJ C 209, 29.7.1994).

7(a). Proposal for a Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - abolition of certain derogations provided for in Article 28(3) of Directive 77/388/EEC and in the second subparagraph of Article 1(1) of Directive 89/465/EEC (OJ C 205, 13.8.1992).

7(b). Amended proposal for a Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - abolition of certain derogations provided for in Article 28(3) of Directive 77/388/EEC and in the second subparagraph of Article 1(1) of Directive 89/465/EEC (OJ C 231, 27.8.1993).

8(a). Proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax (OJ C 306, 6.12.1990).

8(b). Amendment to the proposal for a Council Directive amending Directive 76/308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and customs duties and in respect of value added tax (OJ C 211, 13.8.1991).

9(a). Proposal for a Council Directive amending Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes in respect of the common value added tax scheme applicable to small and medium-sized businesses (OJ C 272, 28.10.1986).

9(b). Amendments to the proposal for a Council Directive amending Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes in respect of the common value added tax scheme applicable to small and medium-size businesses (OJ C 310, 20.11.1987).

10(a). Proposal for a Twelfth Council Directive on the harmonization of the laws of the Member States relating to turnover taxes - common system of value added tax: expenditure not eligible for deduction of value added tax (OJ C 37, 10.2.1983).

10(b). Amendment to the proposal for a Twelfth Directive relating to the common system of value added tax: expenditure not eligible for deduction of value added tax (OJ C 56, 29.2.1984).

11. Proposal for a Council Directive supplementing the common system of value added tax and amending Directive 77/388/EEC - special scheme for gold (OJ C 302, 19.11.1992).