WRITTEN QUESTION No. 2271/96 by Wolfgang NUßBAUMER to the Commission. Conformity of certain Austrian taxes and levies with Community legislation (SUPPLEMENTARY ANSWER)
Date: 1996-07-30
Institutions: European Parliament, NUSSBAUMER
Subjects: Austria, VAT, application of EU law, approximation of laws, tax













EUR-Lex - 91996E2271(01) - EN






Avis juridique important




|



91996E2271(01)

WRITTEN QUESTION No. 2271/96 by Wolfgang NUßBAUMER to the Commission. Conformity of certain Austrian taxes and levies with Community legislation (SUPPLEMENTARY ANSWER)  


Official Journal C 319 , 18/10/1997 P. 0003 





WRITTEN QUESTION P-2271/96 by Wolfgang Nußbaumer (NI) to the Commission (30 July 1996)Subject: Conformity of certain Austrian taxes and levies with Community legislationArticle 33 of Directive 77/388/EEC ((OJ L 145, 13.6.1977, p. 1. )), the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment, stipulates that the Member States are not prevented from maintaining or introducing other taxes, duties or charges which cannot be characterized as turnover taxes. This must mean that no other taxes, duties or charges which can be characterized as turnover taxes may be maintained or introduced.In Austria, however, the basic levy on compulsory members of the chamber of commerce, the beverage tax and the tourist tax in the province of Vorarlberg are calculated according to the basis of assessment for turnover tax, or paid on the basis of self assessment following decisions to this effect by the tax authorities.These taxes are levied, in addition to turnover taxes, according to the same basis of assessment, on the turnover for goods and services. In addition, they are a proportion of the cost of the goods and services and are levied at every stage of production and distribution.How far do the basic levy on compulsory members of the chamber of commerce (KU1), the beverage tax and the tourist tax in Austria conform with current Community law?Do these taxes still infringe Community law if they are only levied on services and turnover which are internal to Austria?Supplementary answer given by Mr Monti on behalf of the Commission (9 April 1997)Further to its answer dated 23 September 1996 ((OJ C 60, 26.2.1997, p. 58. )), the Commission would add the following.The Austrian legislation referred to by the Honourable Member and which concerns the compulsory membership levy for the Chamber of Commerce (KU1) is currently the subject of a request for a preliminary ruling submitted to the Court of Justice (Case C-318/96) in respect of the interpretation of Article 33 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 concerning value added tax ((OJ L 145, 13.6.1977. )). Accordingly, it is now for the Court of Justice to provide the Austrian court that submitted the request with the criteria for interpreting Article 33 of the Sixth Directive that will enable it to verify the conformity of the membership levy with Community law.As for the other two taxes referred to, the Commission would tend a priori to take the view that, given their characteristics and effects, they were in conformity with Article 33, as interpreted by the Court.