WRITTEN QUESTION No. 246/98 by Thomas MANN to the Commission. Discriminatory tax legislation in the EU
Date: 1998-02-13
Institutions: European Parliament, MANN THOMAS
Subjects: EU national, Germany, divorce, equal treatment, maintenance obligation, tax law, tax on income, tax relief

5.2.1999

EN

Official Journal of the European Communities

C 31/3

(EEC) 2081/93 (1)); its contribution is generally paid to operational programmes determined by the L(cid:228)nder.
The Commission is not currently in a position to answer the Honourable Member(cid:146)s question on this point.
However, ECU 243.33 million has been paid to the region for Objective 5b purposes.

The Honourable Member is requested to define what he means by (cid:145)comparable regions(cid:146) in points 4 and 5 of his
question so that they can be contacted.

Community aid of ECU 14 000 was paid under the Financial Instrument for Fisheries Guidance (FIFG) in 1997.
This helped to preserve jobs in the fishing and fish-farming industries.

(1) OJ L 193, 31.7.1993.

(1999/C 31/003)

WRITTEN QUESTION E-0246/98

by Thomas Mann (PPE) to the Commission

(13 February 1998)

Subject: Discriminatory tax legislation in the EU

Under to Section 10(1), subpara. 1. of the German Income Tax Act (EStG), maintenance payments to an ex-wife
are recognized as special expenditure (Sonderausgabe) when she lives in Germany. However, if the ex-wife of a
non-German (e.g. British) EU national lives in the EU outside Germany (e.g. in Britain), the maintenance
payments are regarded under S. 33a(1) of the Income Tax Act merely as extraordinary changes (au(cid:223)ergew(cid:246)hn-
liche Belastung), which makes a significant difference to the amount deductible for tax purposes.

A recent decree of 1 September 1997 on S. 33a(1) of the EStG states that: (cid:145)Deductibility is conditional on the
taxpayer being able provide evidence that the person resident abroad is in need of maintenance(cid:146). If the person(cid:146)s
ex-wife lives in Germany, no such evidence is required. The only evidence required here is that tax is being paid
on the maintenance payments by their recipient.

Does this constitute a discrimination against other EU nationals in terms of tax legislation?

Answer given by Mr Monti on behalf of the Commission

(5 May 1998)

The Honourable Member appears to refer to legislation and administrative instructions which no longer apply to
Community residents.

The German tax rules have been changed by the Tax Act 1996 in such a way that under Article 1a § 1 No1 of the
Income Tax Act (EStG) alimony payments to ex-spouses living in another Member State are now also tax
deductible as special expenses in accordance with Article 10 § 1 No1 (EStG). Such deduction is subject to the
production of a certificate of the competent tax authority from which it can be seen that the alimony payments are
declared for tax purposes. However, a proof of the recipients(cid:146)s need to be furnished within the limits of Article
33a EStG is not required in cases which fall within the scope of Article 1a EStG. Thus alimony payments to an ex-
spouse living in another Member State are put on a par with alimony payments to an ex-spouse living in Germany
from a tax point of view.

(1999/C 31/004)

WRITTEN QUESTION E-0681/98

by Florus Wijsenbeek (ELDR) to the Commission

(10 March 1998)

Subject: Cabotage in Italy

Is the Commission aware that the capacity rules, whereby foreign carriers can become established in Italy but
cannot obtain a licence immediately, will continue in force on a provisional basis even after cabotage is permitted
on 1 July 1998?