WRITTEN QUESTION No. 1899/98 by Clive NEEDLE to the Commission. Purchase of duty-free goods after 1999
Date: 1998-06-16
Institutions: European Parliament, NEEDLE
Subjects: European official, VAT, diplomatic representation, duty-free sale, excise duty, tax exemption

5.2.1999

EN

Official Journal of the European Communities

C 31/99

Power plants of at least 300 megawatts must also be made subject to an environmental impact assessment, in
accordance with Council Directive 85/337/EEC on the assessment of the impact of certain public and private
projects on the environment (2) (amended by Council Directive 97/11/EC) (3) Less powerful industrial plants for
the production of electricity, steam and hot water must be made subject to an assessment where Member States
consider that their characteristics so require. The Court of Justice has held that any project transforming or
extending this type of plant liable to have major ecological consequences must be made subject to an
environmental impact assessment.

Furthermore, the discharge of dangerous substances into surface waters, including coastal waters, is governed by
Council Directive 76/464/EEC on pollution caused by certain dangerous substances discharged into the aquatic
environment of the Community (4). whatever the pollution source.

From the end of 1999, new combustion plants with a thermal input exceeding 50 megawatts will also be subject to
Council Directive 96/61/EC concerning integrated pollution prevention and control. (5) This Directive stipulates
that, applying the best available techniques, authorities must fix limit values for emissions into air, water and land
which will ensure a high level of protection for the environment as a whole. As regards existing installations in
this category, the authorities must ensure that they meet the requirements of the Directive not later than eight
years after the date on which it is brought into effect.

Any plan to modify a plant must be communicated to the authorities, who must take the necessary steps to ensure
that no substantial changes are made without a permit issued in accordance with the Directive.

In the absence of information on the plant(cid:146)s capacity and its planned extension, the date on which the
authorisation procedure is due to be initiated and construction to begin and the types of dangerous substance
it is thought will be discharged into the sea, it is not possible to say which of the abovementioned Directives apply
to this particular case.

,OJ L 336, 7.11.1988.

(1)
(2) OJ L 175, 5.7.1985.
(3)
.OJ L 73, 14.3.1997.
(4)
,OJ L 129, 18.5.1976
(5) OJ L 257, 10.10.1996.

(1999/C 31/133)

WRITTEN QUESTION E-1899/98

by Clive Needle (PSE) to the Commission

(16 June 1998)

Subject: Purchase of duty-free goods after 1999

Is it true that some EU citizens will be able to purchase duty-free goods within the EU after the existing facility for
travellers is abolished in 1999?

If so, which citizens, and why?

Answer given by Mr Monti on behalf of the Commission

(13 July 1998)

Pursuant to the decision taken by the Council in 1991 to abolish duty-free sales within the Community, the
suitability of which was confirmed by the Ecofin Council on 19 May 1998, travellers will only be able to purchase
duty-free goods until 30 June 1999. After that date, the exemption from VAT and excise duty which in the past
relied on the concept of tax exemption for export followed by taxation at import by the traveller will cease to
exist.

The decision to abolish duty-free sales has no bearing on the tax exemption granted to diplomatic and consular
missions, international organisations and NATO forces. This exemption is based on international agreements, in
the case of diplomats the Vienna Convention. This convention applies only to those with diplomatic status, for
example ambassadors or diplomatic staff. Within the Community, this convention does not apply to European
officials.