AsignificantlegislativemeasuretowardsthisendwastakenbyDirective2001/77/EC(1).Thisdirective
states as its target that the EU Member States should derive 22,1% of total Community electricityconsumptionfromrenewableenergysourcesby2010.Noobjectivesaresetbeyond2010.
WhatprogresshasbeenmadeintheCommissiontowardssettingobjectivesafter2010?
HastheCommissionalreadydrawnupanalysesandscenariosprovidingobjectivesfor2020?
Ifso,whatarethey?Ifnot,whendoestheCommissionproposetosetsuchobjectives?
Towhatextentaresuchobjectivesincorporatedintothestrategyforreducinggreenhousegasemissions?
(1) OJL283,27.10.2001,p.33.
AnswergivenbyMrsdePalacioonbehalfoftheCommission
(9September2003)
First,itisnecessarytoensurethatthetargetalreadysetfor2010willbeachieved.
Thistargetrequiresanincreaseofmorethansixpercentagepointsinrenewableenergy’ssharebetween
1997and2010.Sofar,theincreasehasbeenlessthanonepercentagepoint.Therefore,growthintheuseofrenewableenergyistooslowtogiveconfidencethatthe2010targetwillbemet.ItisimportantforMemberStatestogiveprioritytofulfillingtherequirementslaiddownbythedirectivesonrenewableenergyinelectricity(
1)andonbiofuels(2).
Asfarastargetsfor2020areconcerned,theCommissionisanalysingthematter,drawingonstudiesthat
itisco-financing,andintendstobringforwardproposalsinduecourse.Thecontributionofrenewable
energytoreducinggreenhousegasemissionswillconstituteanimportantparametertobetakenintoaccountwhenconsideringprospectsfor2020,inconnectionwiththeoverallstrategytofightagainstclimatechange.
(1) Directive2001/77/ECoftheParliamentandoftheCouncilof27September2001onthepromotionofelectricity
producedfromrenewableenergysourcesintheinternalmarket,OJL283,27.10.2001.
(2) Directive2003/30/ECoftheParliamentandoftheCouncilof8May2003onthepromotionoftheuseofbiofuels
orotherrenewablefuelsfortransport,OJL123,17.5.2003.
(2004/C58E/169) WRITTENQUESTIONP-2334/03
byNorbertGlante(PSE)totheCommission
(11July2003)
Subject:Abolition of tax assessment on the basis of estimated earnings through the imposition of
restrictionsontherighttodeductpursuanttoArticle17(6)ofthesixthdirectiveonturnovertaxes
AremovesbeingmadeintheEUtoimposecomprehensiverestrictionsontherighttodeductpursuantto
Article17(6)ofthedirectiveonturnovertaxesandsobringaboutaswitchfromtaxassessmentonthebasisofestimatedearningstoassessmentonthebasisofactualearningsinconnectionwiththetaxationoffirms’turnover?
WhichEUMemberStatesrestricttherighttodeductandthusassessactualearnings,andwhatsuccesses
havetheyachievedasregardsimprovingthecashflowof,aboveall,smallandmedium-sizedfirms?
IntheEUasawholearefreelanceworkersassessed,asinGermany,onthebasisoftheiractualearnings
withnoturnovertaxlimit?C58E/156 EN6.3.2004 OfficialJournaloftheEuropeanUnion
AnswergivenbyMrBolkesteinonbehalfoftheCommission
(12August2003)
AccordingtothebasicprincipleoftheVATsystem,VATappliestoalltransactionsintheproductionor
distributionchainfromwhichtheVATchargeddirectlyonupstreamtransactionshasbeendeducted.TherighttodeductprovidedforinArticle17etseqoftheSixthDirective(
1)formsanintegralpartoftheVAT
systemandcannotberestricted.
NeverthelesstheprincipleoftherighttodeductVATissubjecttoaderogationunderArticle17(6)ofthe
SixthDirectiveallowingMemberStatestoretainalltheexclusionsprovidedforundertheirnationallaws
atthetimetheSixthDirectivecameintoforce.
On the basis of this provision Member States may apply limitations to the right to deduct VAT on
expenditurewhichisnotstrictlyofabusinessnature,andinparticularthatonaccommodation,foodanddrinkandtheuseofpassengercars.
InJune1998(
2)theCommissionpresentedaproposalforaDirectiveapproximatingtherulesgoverning
therighttodeductVATonexpenditureofbothabusinessandprivatenature.Thisconcernsexpenditureonpassengercars,accommodation,foodanddrink,luxurygoods,leisureandentertainmenttowhichMember States apply very divergent rules as regards the deduction of VAT. However, unanimousagreementhasnotyetbeenreachedontheproposalwithintheCouncil.
Article17oftheSixthDirective isageneralprovisionapplyingtoalltaxablepersonssubjecttothe
normalVATarrangements.ThereisnolinkatCommunitylevelbetweendeductionofVATandtaxationofearningsandtherearenoplanstocreatetosuchalink.
(1) SixthCouncilDirective 77/388/EECof17May1977ontheharmonisationofthelawsoftheMemberStates
relating to turnover taxes /dash Common system of valued added tax: uniform basis of assessment, OJ L 145,13.6.1977.
(
2) OJC219,15.7.1998.
(2004/C58E/170) WRITTENQUESTIONE-2338/03
byChristopherHeaton-Harris(PPE-DE)totheCommission
(16July2003)
Subject:Alcoholicconsumptiononflights
Anumberofconstituentshave raised concernsoverhowthe English are portrayedin Europe. Their
concernsarisemainlyfromexperiencesofyoungpeopleusingcheapflightstogoabroadforstagandhenweekends.
AreanystatisticsordatabeingcollectedonviolentincidentsonflightsbetweenEuropeancapitalcities
arisingfromorconnectedwithalcoholconsumption?
Statisticallyoranecdotally,isthereanyapparentassociationbetweenanyincreaseinviolentincidentsand
theincreasingavailabilityofcheapflights?
Whatarethestatisticsforthenumberofpeopledeniedboardingbecauseofalcoholicconsumption?
AnswergivenbyMrsdePalacioonbehalfoftheCommission
(11September2003)
TheCommissionisnotcollecting,atpresent,dataonviolentincidentsduringflightsbetweenEuropean
airportsnorduringflightsdepartingfromEuropeanairportstothirdcountries.TheInternationalCivilAviationOrganisation(ICAO)statesthatnosystematicstudyoftheproblemhasbeencarriedoutsofar,asairlinesaremostlyfocussedonmanagingtheoccasionalincidentratherthanonitsprevention.6.3.2004EN C58E/157 OfficialJournaloftheEuropeanUnion