WRITTEN QUESTION No. 3975/98 by Raphaël CHANTERIE to the Commission. Value added tax on veterinary services
Date: 1999-01-04
Institutions: CHANTERIE, European Parliament
Subjects: EC Directive, VAT, animal welfare, pharmaceutical product, provision of services, veterinarian, veterinary legislation

C 297/120

Official Journal of the European Communities

EN

15.10.1999

Joint answer
to Written Questions E-3968/98 and E-3969/98
given by Mr Pinheiro on behalf of the Commission

(1 March 1999)

The relationship between refugees, biomass energy and improved stoves is a complex one. The Commission is
seeking solutions for these issues from several directions and has a multiple approach on biomass energy
issues: both the use and the production of biomass energy are addressed.

Within the framework of operations undertaken by the European Community humanitarian office (ECHO), in
particular with regard to refugee camps, the Commission essentially intervenes through the funding of
programmes implemented by the United Nations high commissioner for refugees (UNHCR).

Fuelwood and environment protection is a very important aspect in deploying assistance to refugees. In the
arid regions of Africa and in West Tanzania the great concentration of refugees adds pressure on the
environment. This issue is analysed with the UNHCR, on a case-to-case basis, from the programming phase of
aid up to the evaluation phase of potential sites for accommodating new refugees.

The Community is addressing the biomass energy issues also from a broader policy angle. There are two
projects facilitating policy formulation and implementation: (i) Sustainable forest management programmes in
African, Caribbean and Pacific (ACP) countries and (ii) Regional biomass energy conservation programme for
Southern Africa. A document on improved and traditional stoves in Africa, Asia and Latin America / Stove
Images (1) has been finalised and broadly disseminated for information exchange purposes.

(1)

ISBN 3-86099-136-1.

(1999/C 297/163)

WRITTEN QUESTION E-3975/98

by Raphaël Chanterie (PPE) to the Commission

(4 January 1999)

Subject: Value added tax on veterinary services

Further to the European obligation to apply the standard VAT rate to veterinary services, such services appear
to be liable to VAT ranging from a minimum rate of 15 % to a maximum of 25 % in certain Member States.

Article 13 of the sixth directive on indirect taxation, directive 77/388/EEC (1), permits Member States to grant
exemption for ‘hospital and medical care’ and ‘the provision of medical care’, i.e. not for veterinary services,
although annex H provides for a lower rate of VAT for pharmaceutical products for medical and veterinary
purposes.

Are there sound reasons for making a distinction in the percentage between pharmaceutical products for
veterinary use which attract a lower rate and veterinary services which do not, and is it not possible to revise
the existing directive on the basis of the Protocol on the protection and welfare of animals?

(1) OJ L 145, 13.6.1977, p. 1.

Answer given by Mr Monti on behalf of the Commission

(16 February 1999)

Pursuant to Article 12(3)(a), taken in conjunction with Annex H, of the Sixth VAT Directive (77/388/EEC),
Member States may, subject to certain conditions, apply a reduced rate of VAT to pharmaceutical products
used for health care, prevention of diseases and treatment for medical and veterinary purposes. By virtue of
that same Directive, they may also apply a reduced rate of VAT to supplies of goods and services intended for
use in agricultural production. These cover animal care provided in the course of the agricultural production
process and the corresponding medicinal products. However, the Commission has taken due note of the
Honourable Member’s observations and will take them into account during the forthcoming work on VAT
rates.