WRITTEN QUESTION No. 3564/97 by Graham MATHER to the Commission. Commission communication on tax coordination (COM(97)495)
Date: 1997-11-13
Institutions: European Parliament, MATHER
Subjects: competition, deduction at source, exchange of information, fiscal policy, residence, savings, tax harmonisation, tax inspection, tax on investment income

C 196/6

EN

Official Journal of the European Communities

22. 6. 98

(98/C 196/09)

WRITTEN QUESTION E-3564/97

by Graham Mather (PPE) to the Commission

(13 November 1997)

Subject: Commission communication on tax coordination (COM(97) 495)

At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The
document proposes a package of measures to tackle what it calls (cid:145)harmful tax competition(cid:146). The Council called
on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the
results  of  this  meeting  and  of  the  meeting  of  the  Tax  Policy  Group  of  20  October.  Ministers  unanimously
underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997.

With regard to the taxation of capital income, Point 19 III of the Communication states that (cid:145)every Member State
should either operate a minimum withholding tax or provide information on savings income to other Member
States(cid:146). Point 19 V then states (cid:145)the arrangements for checking the fiscal residence of beneficiaries should not be
too cumbersome(cid:146).

1. What investigations has the Commission made into possible arrangements?

2. What have these investigations shown?

3. What are the financial implications of checking the fiscal residence of beneficiaries for the Community and
the Member States authorities?

(98/C 196/10)

WRITTEN QUESTION E-3565/97

by Graham Mather (PPE) to the Commission

(13 November 1997)

Subject: Commission communication on tax coordination (COM(97) 495)

At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The
document proposes a package of measures to tackle what it calls (cid:145)harmful tax competition(cid:146). The Council called
on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the
results  of  this  meeting  and  of  the  meeting  of  the  Tax  Policy  Group  of  20  October.  Ministers  unanimously
underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997.

With regard to the taxation of capital income, Point 19 III of the Communication states that (cid:145)every Member State
should either operate a minimum withholding tax or provide information on savings income to other Member
States(cid:146). Point 19 VI then states that (cid:145)Where a Member State does not use the exchange of information option, it
should apply the withholding tax at a minimum level. The minimum tax rate should be specified at a level which
is sufficient to ensure an acceptable level of taxation of cross-border savings(cid:146).

How will the (cid:145)acceptable level(cid:146) be calculated and agreed?

(98/C 196/11)

WRITTEN QUESTION E-3566/97

by Graham Mather (PPE) to the Commission

(13 November 1997)

Subject: Commission communication on tax coordination (COM(97) 495)

At the Ecofin meeting of 13 October 1997, this Commission Communication was debated for the first time. The
document proposes a package of measures to tackle what it calls (cid:145)harmful tax competition(cid:146). The Council called
on the Commission to bring forward a new Communication, by 12 November at the latest, taking into account the
results  of  this  meeting  and  of  the  meeting  of  the  Tax  Policy  Group  of  20  October.  Ministers  unanimously
underlined their intention to reach political agreement on this matter at the Ecofin meeting on 1 December 1997.