EN Official Journal of the European Union CE 65/71

(2004/C 65 E/082)

WRITTEN QUESTION E-1254/03

by Bernard Poignant (PSE) to the Commission

(3 April 2003)

Subject: Statistics on the trading of goods between Community Member States

Under Regulation (EEC) No 3330/91 (1) the Community compiles statistics relating to the trading of goods between Member States. The declarations concerned do not restrict the movement of goods in any way but small businesses see them as obstacles to good management because failure to make a declaration leads to financial penalties of almost EUR 1 500.

The rules suggest that it is possible for operators to claim exemption from making declarations concerning trading in goods under Articles 24 and 25 of Directive 77/388/EEC (2). These articles state that small businesses can obtain tax relief and make simplified tax returns.

In France, under the regulation on statistics on the trading of goods within the Community, declarations on the trading of goods are compulsory for all operators who acquire goods of a value exceeding EUR 100 000. In addition to this declaration, operators also have to fill in VAT forms that require the same information.

To simplify business management, some operators are asking for the threshold for compulsory declarations to be increased to EUR 150 000 or even EUR 200 000.

What does the Commission think of this proposal? What solutions can be envisaged to ensure the continuing availability of statistical information on trading in goods within the Community while simplifying business management?

Answer given by Mr Solbes Mira on behalf of the Commission

(15 May 2003)

Statistical information on trade in goods between Member States is collected on the basis of Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member States (Intrastat Regulation).

The scope of this Regulation is strictly limited to statistics and in most countries the statistical data are collected separately from the information which those liable to VAT are required to provide to the national tax authorities with regard to intra-Community dispatches and arrivals of goods. As the French authority responsible for Intrastat is the Direction Générale des Douanes et Droits Indirects (customs and indirect taxes department), France has nevertheless opted for a statistical declaration that is also used for tax purposes.

The exemption threshold of EUR 100 000, below which firms in France are not required to supply statistical information, stems from application of the Intrastat Regulation with its system of thresholds designed to ensure that the burden of response on firms, especially those which are small or medium-sized, is not disproportionate to the statistical objectives. In applying this Intrastat Regulation, France also uses other thresholds which allow the amount of information to be supplied to be adjusted according to the extent of firms' trade (simplified information).

France had already raised the exemption threshold on 1 January 2001; before that date it had been EUR 38 000. According to the information provided by the Direction Générale des Douanes in France, the result of this increase was likely to exempt about 50 000 firms whose annual trade in 2000 was below the new threshold. In addition, among the firms required to submit a declaration, one in three is required to submit only a simplified declaration.

The statistical thresholds, which are based on quality requirements fixed by the Intrastat Regulation, differ from the thresholds which may be applied by the Member States in accordance with Directive 77/388/EEC (3), which are for tax purposes and which can be of special benefit to specific professional sectors.

The Commission should shortly submit to Parliament and to the Council a proposal for a new Intrastat regulation. The aim of providing a satisfactory response to the needs of users while limiting the response burden on firms will be maintained. New adjustments to the thresholds applicable in France would seem likely in connection with this new regulation which should enter into force in 2005.

(1) OJ L 316, 16.11.1991, p. 1.

(2) OJ L 145, 13.6.1977, p. 1.

(3) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment.