WRITTEN QUESTION No. 1296/98 by Caroline JACKSON to the Commission. Lower band of VAT on repairs to churches and religious buildings
Date: 1998-04-29
Institutions: European Parliament, JACKSON CAROLINE
Subjects: United Kingdom, VAT rate, church, maintenance, religious institution

11.12.98

EN

Official Journal of the European Communities

C 386/109

(98/C 386/148)

WRITTEN QUESTION E-1296/98

by Caroline Jackson (PPE) to the Commission

(29 April 1998)

Subject: Lower band of VAT on repairs to churches and religious buildings

Can the Commission confirm that it would be possible for the Government of the United Kingdom, if it wished to
do so, to allocate to churches and religious buildings to the lower band for purposes of Value Added Tax?

Answer given by Mr Monti on behalf of the Commission

(3 June 1998)

Under current Community VAT legislation, Member States are not allowed to allocate repair, renovation and
maintenance of churches and religious buildings to a reduced rate of VAT.

(98/C 386/149)

WRITTEN QUESTION E-1297/98

by Iæigo MØndez de Vigo (PPE) to the Commission

(29 April 1998)

Subject: Customs duties

The customs point at Algeciras (Spain) has to deal with about 35 000 EU goods lorries per annum en route to
Morocco. Up till now, the export clearance for many of these lorries has had to be carried out by the customs
officials on Monday mornings, since the customs points in the countries of origin are closed on Friday afternoons,
when the lorries are loaded.

Does the Commission consider this practice to be compatible with the Customs Code? Does it consider this
circumstance to fall within the scope of Article 790 of the implementing regulation?

Answer given by Mr Monti on behalf of the Commission

(2 June 1998)

Article 161(5) of Regulation (EEC) 2913/92 establishing the Community Customs Code (1) sets out the basic
rules governing the place where export formalities must be completed. In principle, this must be the place where
the exporter is established or where the goods are packed or loaded for export shipment.

Commission Regulation (EEC) 2454/93 of 2 July 1993 laying down provisions for the implementation of Council
Regulation (EEC) 2913/92 establishing the Community Customs Code (2) allows two exceptions to this general
rule.

Article 790 thereof allows a derogation in cases where the general rule cannot be applied for administrative
reasons. Such cases must be limited to situations in which a geographical restriction is imposed on a customs
office competent for completion of the formalities in question.

Secondly, Article 791 allows derogations for duly justified reasons. In the interests of uniform application of the
customs rules, the Customs Code Committee has frequently considered situations giving rise to the application of
this provision.

It was decided, among other issues, that the fact that the opening hours of a customs office, competent under the
terms of Article 161(5) of the Customs Code, do not correspond to the working hours of an exporter, can not
constitute a duly justified reason permitting a derogation from the general rule. Indeed, under normal
circumstances, an exporter(cid:146)s logistical organisation must expect to take account of such opening hours.