WRITTEN QUESTION No. 2283/98 by Raimo ILASKIVI to the Commission. Taxation of church collections
Date: 1998-07-22
Institutions: European Parliament, ILASKIVI
Subjects: fundamental rights, gift, human rights, religion, religious sect, tax system

29.4.1999

EN

Official Journal of the European Communities

C 118/51

(1999/C 118/061)

WRITTEN QUESTION E-2283/98

by Raimo Ilaskivi (PPE) to the Commission

(22 July 1998)

Subject: Taxation of church collections

In some countries, collections and similar gifts to various churches and religious communities have
traditionally been tax-free income for the recipients. In this way it has been possible to guarantee a wide
range of activities for various religious communities in the areas in which they regard as their preserve.

In France the Fiscal Services Directorate of the DØpartement of Hauts-de-Seine (southern sector) has
recently imposed a tax on collections donated to the Jehovah(cid:146)s Witnesses, which amount on average to FF
26 per donor per month. Since no such tax has presumably been imposed upon other religious
communities or churches, this measure conflicts inter alia with the opinions of the European Court of
Human Rights. It may also create a precedent which could spread to other countries and other religions.
This matter thus interests the adherents of other faiths, myself included.

What does the Commission consider it can do to eliminate this situation rapidly, for example on the basis
of its decisions on equality and human rights, which are enshrined in various EU documents and affect all
Member States, including France?

Answer given by Mr Monti on behalf of the Commission

(16 October 1998)

The Commission would point out that, under Community law as it stands, Member States are free in
principle to determine the rates of, and arrangements for, taxes on donations.

It does not consider that the case referred to by the Honourable Member constitutes an infringement of
Community law.

With regard to the comments made by the Honourable Member, the Commission would point out that
respect for human rights and fundamental freedoms in the Member States is, to a large extent, guaranteed
both internally by domestic appeal procedures and externally by virtue of the mechanisms established
under the Council of Europe Convention for the Protection of Human Rights and Fundamental Freedoms.

(1999/C 118/062)

WRITTEN QUESTION E-2287/98

by Jaak Vandemeulebroucke (ARE) to the Commission

(22 July 1998)

Subject: Bilateral trade, development and cooperation agreement between the European Union and the

Republic of South Africa

At the end of April 1997 the Republic of South Africa became the seventy-first member of the LomØ
Convention. However the European Union and the Government of South Africa are also holding
negotiations on a bilateral trade, development and cooperation agreement. All relevant discussions should
normally have been completed by the middle of 1998. The new agreement is to replace the GATT
generalised system of preferences (GSP), which since 1994 has provided for lower import tariffs for
certain South African products, with an asymmetrical free trade area with the European Union.

Can the Commission provide answers to the following questions:

1. Which South African products are at present subject to tariffs or other levies imposed by the European

Union?

2. Which South African products will still be subject to tariffs or other levies imposed by the European

Union following completion of the bilateral trade, development and cooperation agreement?