WRITTEN QUESTION No. 3999/97 by Glyn FORD to the Commission. Harmonization of taxation systems
Date: 1998-01-14
Institutions: European Parliament, FORD
Subjects: equal treatment, free movement of workers, social security, social-security harmonisation, tax harmonisation, tax on income













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91997E3999

WRITTEN QUESTION No. 3999/97 by Glyn FORD to the Commission. Harmonization of taxation systems  


Official Journal C 223 , 17/07/1998 P. 0042 





WRITTEN QUESTION E-3999/97 by Glyn Ford (PSE) to the Commission (14 January 1998)Subject: Harmonization of taxation systemsIn the light of its commitment to the free movement of workers and the obvious problems caused by Member States retaining their individual responsibilities for taxation, is the Commission considering the harmonization of taxation and social security systems with a view to attaining this objective?Answer given by Mr Monti on behalf of the Commission (4 February 1998)The Commission assumes that the Honourable Member's question regarding taxation systems is concerned with income tax since he refers in it to the free movement of workers.On the matter of harmonisation of income tax at Community level, the Commission considers that, particularly in the light of the principle of subsidiarity, general harmonisation is not possible in the foreseeable future. This does not, of course, mean that the Commission will not present any relevant proposals in specific fields such as the free movement of workers, where it has already put forward proposals in the past ((Commission recommendation of 21 December 1993 on the taxation of certain items of income received by non-residents in a Member State other than that in which they are resident (OJ L 39, 10.2.1994). )), with a view to ensuring compliance with the principle of non-discrimination as referred to by the Court of Justice in Schumacker (Case C-279/93).As regards social security, the Commission would draw the Honourable Member's attention to the fact that the relevant Community rules ((Council Regulation (EC) No 118/97 of 2 December 1996 amending and updating Regulation (EEC) No 1408/71 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community and Regulation (EEC) No 574/72 laying down the procedure for implementing Regulation (EEC) No 1408/71 - OJ L 28, 30.1.1997. )) are aimed solely at coordinating, and not harmonising, the different social security systems in Member States. As the Court of Justice has ruled on several occasions ((See, for example, Case 161/97 Van Munster [1994] ECR 466. )), it is for the Member States to determine the structure and characteristics of their social security systems. The continuing disparities between systems are a function of national objectives, as regards both the conditions for granting assistance and the level of benefits, which must comply with the principles laid down in the EC Treaty, including equality of treatment and non-discrimination on grounds of nationality.The Commission does not intend to propose any harmonisation of Member States' social security systems.