WRITTEN QUESTION P-0245/03

by Mario Borghezio (NI) to the Commission

(28 January 2003)

Subject: French tax on imported Trappist beers Protection of non-industrial beer

New legislation was recently passed in France introducing a special tax on beers with over 8,5 % of alcohol content.

This measure would solely affect imported beers, in particular Trappist beers brewed according to traditional methods in neighbouring Belgium.

This would seem to be in clear contravention of Article 90 of the EC Treaty, which stipulates that: No Member State shall impose, directly or indirectly, on the products of other Member States any internal taxation of any kind in excess of that imposed directly or indirectly on similar domestic products. Furthermore, no Member State shall impose on the products of other Member States any internal taxation of such a nature as to afford indirect protection to other products.

Does the Commission not consider that representations should be made to the French authorities as a matter of urgency to ensure that they withdraw this legislation, which is in serious breach of the principles of the European common market and free competition?

Could the Commission introduce a programme of general support for the production of non-industrial beers brewed according to traditional methods, such as those made by Trappist monks, which are excellent products of special value, symbols of Europe's age-old savoir vivre?

Answer given by Mr Bolkestein on behalf of the Commission

(20 March 2003)

1. Since France adopted legislation introducing a special tax on beers with an alcohol content of over 8,5 % the Commission has received a number of complaints from breweries established in various Member States which sell their beers in France. A letter was sent to the French authorities on 27 December 2002 drawing their attention to the repercussions of taxing (in France) sales of beers with an alcohol content of over 8,5 % from other Member States. No formal reply has yet been received to this letter from France. However it would appear that it has decided to suspend this tax.

The Commission is continuing its examination of the French legislation in the light of the EC Treaty and secondary legislation. If it concludes that Community law has been infringed and if a satisfactory solution cannot be found, the Commission will initiate the infringement procedure provided for in Article 266 of the EC Treaty against France.

2. The Commission does not feel it can introduce a programme of general support for the production of non-industrial beers. The Commission has never been requested to do so by brewers of strong non-industrial beers.

The Commission would also draw the Honourable Member's attention to Article 4 of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structure of excise duties on alcohol and alcoholic beverages;(1) this allows Member States to apply reduced rates to beer brewed by small independent breweries. Brewers of strong non-industrial beers are very often small undertakings and are therefore eligible for these reduced rates if the Member States in which they are established exercise this option (the following States do so: Austria, Belgium, Denmark, Finland, Germany, Luxembourg, the Netherlands, Portugal and the United Kingdom).

Finally, it should be added that in 1992 the Community introduced rules on the recognition and protection at Community level of certificates of specific character for agricultural products and foodstuffs. These are contained in Council Regulation (EEC) No 2082/92 of 14 July 1992(2). Brewers of non-industrial beers using traditional methods such as the Trappist beers referred to by the Honourable Member may apply to their national authorities for a Community certificate of specific character. However such a certificate can only be granted for a particular product which satisfies the conditions laid down in the Regulation and not for a general programme. Applications are examined on a case-by-case basis.

(1) OJ L 316, 31.10.1992.

(2) OJ L 208, 24.7.1992.