WRITTEN QUESTION No. 3468/98 by Panayotis LAMBRIAS to the Commission. Regulation of duty-free shops
Date: 1998-11-24
Institutions: European Parliament, LAMBRIAS
Subjects: VAT, aircraft, approximation of laws, duty-free sale, excise duty, ferryboat, intra-EU transport, marketing restriction, single market, tax exemption

15.10.1999

EN

Official Journal of the European Communities

C 297/73

The information provided does not allow the Commission to give an opinion on the problem raised by

3.
the Honourable Member.

(1) OJ L 194, 25.7.1975.
(2) OJ L 78, 26.3.1991.

(1999/C 297/096)

WRITTEN QUESTION E-3468/98

by Panayotis Lambrias (PPE) to the Commission

(24 November 1998)

Subject: Regulation of duty-free shops

The Commission’s delaying over the regulation of duty-free shops has created confusion among the
organizations affected. At the same time, the Member States are taking their own, conflicting measures.
Would the Commission, therefore, say what measures it will take, in collaboration with Parliament, to remove
the confusion in the minds of the buying public and lay down clear rules to govern the operation of such
shops?

Answer given by Mr Monti on behalf of the Commission

(3 February 1999)

Rules for the taxation of goods sold by duty-free shops to passengers travelling within the Community are
contained in the general provisions of Council Directive 77/388/EEC of 17 May 1977 on the harmonization of
the laws of the Member States relating to turnover taxes 9 Common system of value added tax: uniform basis
of assessment (1) and Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for
products subject to excise duty and on the holding, movement and monitoring of such products (2). Until
30 June 1999, Member States may, as a derogative measure under Article 28k of Directive 77/388/EEC and
Article 28 of Directive 92/12/EEC, exempt such supplies from VAT and excise duties, subject to certain
conditions in terms of value and quantity.

The Commission would like to draw the attention of the Honourable Member to the fact that, according to the
EC Treaty, Member States shall take all appropriate measures for the implementation of existing Community
legislation.

To facilitate the application of the existing legislation in the specific case of the ending of intra-Community
duty-free sales, the Commission met representatives of Member States in order to discuss how existing VAT
and excise provisions should be applied to sales to intra-Community air and ferry travellers. Subsequently, the
Commission issued a press release (3) clarifying the situation.

(1) OJ L 145, 13.6.1977.
(2) OJ L 76, 23.3.1992.
(3)

IP98/858.

(1999/C 297/097)

WRITTEN QUESTION E-3473/98

by Yves Verwaerde (PPE) to the Commission

(25 November 1998)

Subject: Monitoring producer organisations in the processed vegetable sector

Producer organisations have a central role in the new common organisation of the market in the processed
vegetable sector.

The scrutiny of contracts is to be stepped up. The role of producer organisations will consist of centralising
payments, negotiating and signing contracts, ensuring a balance between supply and demand, determining the
sown areas required under a given contract, and carrying out the relevant checks.