WRITTEN QUESTION No. 1898/98 by Bill MILLER to the Commission. Indirect tax harmonization
Date: 1998-06-16
Institutions: European Parliament, MILLER
Subjects: alcohol, excise duty, exemption from customs duties, indirect tax, restriction on competition, single market, tax harmonisation, tax law, tax system

22.2.1999

EN

Official Journal of the European Communities

C 50/111

(1999/C 50/159)

WRITTEN QUESTION E-1898/98

by Bill Miller (PSE) to the Commission

(16 June 1998)

Subject: Indirect tax harmonization

Does the Commission consider that it is desirable to continue with the further harmonization of indirect taxation
and, in particular, excise duties in the EU?

In light of the answer to my Written Question E-0037/98 (1), and Commissioner Monti(cid:146)s recent comments before
the European Parliament(cid:146)s Committee on Economic and Monetary Affairs, when can we expect a separate report
on the alcoholic beverages sector, given that March 1998 was the most recent deadline set!

If this is not possible, can the Commission confirm that it is desirable to coordinate Member States(cid:146) policies in
respect of excise duty in order to stabilize differentials in duty and so minimize trade distortions between
neighbouring Member States.

(1) OJ C 196, 22.6.1998, p. 110.

Answer given by Mr Monti on behalf of the Commission

(28 July 1998)

Article 99 of the EC Treaty requires a system of indirect taxation that allows the establishment and proper
functioning of an internal market. Results of the present lack of harmonization in the excise field include
distortion of competition and diversion of trade and revenue beyond frontiers where taxes are lower. In such
circumstances tax erosion is inevitable, and there is evidence that it has commenced, even though the highest
taxing Member States have obtained derogations permitting them to maintain tight restrictions on the rights of
European travellers. It follows that further harmonization is necessary, in particular in the excise field.

The reply to the Honourable Member(cid:146)s Written Question E-37/98 stated that the report for tobacco products
would come out in March 1998. It was in fact published on 15 May 1998 (1). As regards the report on alcoholic
drinks, the reply explained that it would be produced as soon as possible. The reasons for the delay were given in
the answer to that question and updated in the answer to Oral Question H-557/98 by Mrs McIntosh during
question time at Parliament(cid:146)s June 1998 part-session (2), to which the Honourable Member is referred.

The Commission would agree that the reduction of duty differences between neighbouring Member States is a
desirable objective. It attempts to achieve this through its harmonization proposals.

(1) COM(98) 320 final.
(2) Debates of the Parliament (June 1998).

(1999/C 50/160)

WRITTEN QUESTION E-1900/98

by Glenys Kinnock (PSE) to the Commission

(16 June 1998)

Subject: Disability unemployment statistics in the EU

Would the Commission outline the sources of statistical information available on the levels of unemployment
among people with disabilities in the EU?

Answer given by Mr de Silguy on behalf of the Commission

(30 July 1998)

Statistical information on the levels of unemployment among people with disabilities in the Community comes
mainly from the registration of disability at the national authorities on employment, and, for some Member
States, from national surveys on disability. A summary of these data (up to 1993) was compiled in a Eurostat/DG
V document (cid:145)Disabled persons: statistical data(cid:146) published in 1995 of which copy is sent direct to the Honourable