WRITTEN QUESTION P-0669/00

by Anna Terrón i Cusí (PSE) to the Commission

(29 February 2000)

Subject: Transposition of Directive 92/61/EEC into Spanish legislation

The transposition of Directive 92/61/EEC(1) into Spanish legislation has given rise to various provisions governing the type-approval, use and registration of vehicles. One of the most recent is the new General Vehicle Regulation, approved by Royal Decree 2822/98 of 23 December. Under this regulation, 2, 3 or 4-wheeled vehicles with the technical characteristics described in the above directive are classed as mopeds.

In view of the above, is the Commission aware of the alleged discriminatory treatment applied to light quadricycles in Spain as a result of a breach of Community law whereby the Spanish Government has allowed hidden subsidies to manufacturers of 2 and 3-wheeled mopeds and motorcycles in Spain?

Likewise, in connection with this, is the Commission aware of the alleged discriminatory tax arrangements applied in Spain to quadricycles, which have been made subject to indirect taxation conditions identical to those applied to other mopeds, with retrospective effect, in particular VAT and the special tax on certain means of transport?

Surely correct implementation of the directive would mean that quadricycles would receive the same treatment as all other mopeds?

(1) OJ L 225, 10.8.1992, p. 72.

Answer given by Mr Bolkestein on behalf of the Commission

(24 March 2000)

The effect of Article 1(2) of Council Directive 92/61/CEE of 30 June 1992 relating to the type-approval of two or three-wheel motor vehicles is to divide those vehicles that are the object of the directive into mopeds, motorcycles and tricycles. In addition, Article 1(3) provides that the Directive will apply equally to four-wheel motor vehicles (quadricycles) possessing the characteristics stipulated in Articles 1(3)(a) and 1(3)(b).

In a letter dated 29 January 1993, the Spanish authorities informed the Commission that this Directive was to be transposed into Spanish law. The Spanish authorities also forwarded a copy of the legal instrument through which the transposition was to be effected: ministerial order 18634 of 24 July 1992 as published in the Official Gazette No 187, page 27373, of 5 August 1992.3.

On the basis of the information in its possession, the Commission has not been able to determine positively that manufacturers of two and three-wheel mopeds and motorcycles are indeed in receipt of hidden subsidies.

The Commission is perfectly well aware that mopeds are treated differently in Spain according as they have two, three or even four wheels. Where VAT is concerned, two and three-wheel mopeds with a capacity of less than 50 cubic centimetres (cc) are taxed at a reduced rate, otherwise the standard rate is applied. Since mopeds do not figure among those goods which may benefit from a reduced rate listed in Annex H of the Council's Sixth Directive 77/388/CEE, of 17 May 1977 concerning the harmonisation of Member States' laws on turnover taxes Common system of value added tax: uniform basis of assessment(1) the Commission will consider whether it might be useful to initiate proceedings on this matter in the context of article 226 (formerly article 169) of the EC treaty. The special tax imposed by Spain on certain means of transport is collected whenever a vehicle, whether new or secondhand, is definitively registered for the first time in Spain. Certain categories of vehicle, among them two and three-wheel mopeds with a capacity of no more than 250 cc, are exempted from this rule. The registration of light quadricycles is, however, subject to the tax. Since the tax is not itself subject to harmonisation at the European level, Spain is free to choose the categories of vehicle to which it applies.

(1) OJ L 145, 13.6.1977.