WRITTEN QUESTION No. 686/98 by Amedeo AMADEO , Salvatore TATARELLA to the Council. Taxation of energy products
Date: 1998-03-16
Institutions: AMADEO, European Parliament, TATARELLA
Subjects: environmental tax, tax collection, tax on income, tax system, wage cost

C 304/146

EN

Official Journal of the European Communities

2. 10. 98

(98/C 304/217)

WRITTEN QUESTION E-0686/98

by Amedeo Amadeo (NI) and Salvatore Tatarella (NI) to the Council

(16 March 1998)

Subject: Taxation of energy products

The proposal for a Council directive restructuring the Community framework for the taxation of energy products
› (COM(97)30 final › 97/0111 CNS) (1) allows Member States some freedom of manoeuvre with regard to the
technical definition of taxes on energy products, provided that these do not lead to distortions of competition
within the internal market.

Regrettably, no clear guidance is provided concerning tax neutrality, but it should be emphasized that experience
has shown that recently introduced taxes on energy are not offset by a corresponding reduction in the overall tax
burden.

Would the Council undertake, at the same time as adopting the directive in Council, to use any increase in tax
revenues to reduce the tax burden on labour? Given that it is mainly families that will bear the brunt of any
increase in minimum tax levels, it would be expedient to adopt compensatory measures in the social field, which
should primarily benefit people falling within the lowest income brackets.

(1)  OJ C 139, 6.5.1997, p. 14.

Answer

(28 May 1998)

Article 1(2) of the proposal the Honourable Members cite provides that:

(cid:145)When implementing this Directive, Member States shall endeavour to avoid any increase in their overall tax
burden. In order to attain this objective, Member States shall endeavour in particular to reduce at the same time
statutory charges on labour.(cid:146)

The  Council(cid:146)s  subordinate  bodies  are  currently  examining  this  proposal.  In  this  context  the  Council  would
remind the Honourable Members that, under the terms of the conclusions of the extraordinary European Council
on Employment held in Luxembourg in November 1997:

(cid:145)Each Member State will set a target, if necessary and taking account of its present level, for gradually reducing
the overall tax burden and, where appropriate, a target for gradually reducing the fiscal pressure on labour and
non-wage  labour  costs,  in  particular  on  relatively  unskilled  and  low-paid  labour,  without  jeopardizing  the
recovery  of  public  finances  or  the  financial  equilibrium  of  social  security  schemes.  It  will  examine,  if
appropriate, the desirability of introducing a tax on energy or on pollutant emissions or any other tax measure.(cid:146)

(98/C 304/218)

WRITTEN QUESTION P-0693/98

by Mihail Papayannakis (GUE/NGL) to the Commission

(2 March 1998)

Subject: Implementation of operational programme for the tourist industry

In  its  answer  to  my  Question  No.  H-0813/96 (1)  concerning  the  implementation  of  the  Greek  operational
programme  for  the  tourist  industry,  the  Commission  pointed  out  the  low  take-up  rate  of  the  relevant
appropriations and urged the Greek authorities to use up the remainder. Furthermore, it was awaiting the national
authorities(cid:146) final decisions and planning for the marinas and the integrated tourist development regions (ITDRs).

More  than  a  year  has  passed  since  the  Commission(cid:146)s  answer  and  the  operational  programme  expires  on
31 December 1999. Will the Commission, therefore, say:

1.  what the current take-up rate is for the operational programme for the tourist industry,

2.  whether the locations for setting up the ITDRs have been selected and what they are,