WRITTEN QUESTION No. 3586/97 by Karin RIIS-JØRGENSEN to the Commission. Directive on the freedom of access to information on the environment
Date: 1997-11-13
Institutions: European Parliament, RIIS-JOERGENSEN
Subjects: access to information, confidentiality, dissemination of information, environmental policy, environmental protection, public authorities

8. 6. 98

EN

Official Journal of the European Communities

C 174/79

Answer given by Mr Monti on behalf of the Commission

(6 January 1998)

In general, the Commission does not consider it to be compatible with Community law for the tax legislation of a
Member State to provide for discriminatory tax treatment of contributions to pension and retirement funds and
gains accruing therefrom according to where the fund is based or where the contract was signed. However, there
may be an objective justification for such discriminatory treatment, as the Court of justice stated in its Bachmann
ruling of 28 January 1992 (Case 204/90). In later rulings the Court has further developed the Bachmann doctrine
(Wiclockx, 11 August 1995, Case 080/94 and Svensson, 14 November 1995, Case 484/93). Another case is still
pending (Jessica Safir, Case 118/96). The compatibility with Community law of each individual Member State(cid:146)s
tax rules on pension and retirement funds will have to be judged in the light of these rulings.

As far as the Spanish system regarding the taxation of life insurance is concerned, the Commission has examined
whether the law leads to a discriminatory tax treatment on the basis of the place where the assurance company is
located.  The  Spanish  authorities  have  indicated  that  Article  78(1)  of  Law  30/95  of  8  November  1995  on  the
regulation and supervision of private insurance provides that insurance companies established in Member States
of the European Economic Area other than Spain which have obtained authorisation to operate in their Member
State of origin can carry on their activities in Spain under the right of establishment or under the freedom to
provide services. They have also indicated that life assurance premiums paid by Spanish residents to insurance
companies which are not established in Spain but are allowed by law to do business there by way of the freedom
to provide services can be deducted from personal income tax under the same conditions as premiums paid to
insurance companies established in Spain. The Commission has therefore concluded that no discriminatory tax
treatment exists in this particular case.

(98/C 174/126)

WRITTEN QUESTION E-3582/97

by Jose· Apolina·rio (PSE) to the Commission

(13 November 1997)

Subject: European pass for persons over 60 years of age

Following the Commission(cid:146)s reply to my Question E-1019/97 (1) in which it refers to a feasibility study for a
Europass for persons of over 60 years of age, will the Commission say whether such a study has already been
undertaken and what developments have occurred in respect of this project since April 1997?

(1)  OJ C 367, 4.12.1997, p. 69.

Answer given by Mr Flynn on behalf of the Commission

(13 January 1998)

The results of a feasibility study on an over 60s card, carried out by non-governmental organisations working in
the  field  of  older  people  in  five  Member  States,  were  received  by  the  Commission  just  very  recently.  These
results now fall to be carrefully ewamined by the Commission.

(98/C 174/127)

WRITTEN QUESTION E-3586/97

by Karin Riis-Jłrgensen (ELDR) to the Commission

(13 November 1997)

Subject: Directive on the freedom of access to information on the environment

In some situations where people wish for information in connection with Directive 90/313/EEC (1), uncertainty
may arise about how far private organizations or firms which carry out public environmental protection tasks are
covered by the directive.