WRITTEN QUESTION No. 279/99 by Riccardo NENCINI Administrative penalties in matters relating to taxation
Date: 1999-02-17
Institutions: European Parliament, NENCINI
Subjects: administrative sanction, application of EU law, equal treatment, legal person, natural person, tax system

C 341/82

Official Journal of the European Communities

EN

29.11.1999

(1999/C 341/112)

WRITTEN QUESTION E-0279/99

by Riccardo Nencini (PSE) to the Commission

(17 February 1999)

Subject: Administrative penalties in matters relating to taxation

Legislative Decree No 472/97 lays down provisions governing administrative penalties in matters relating to
taxation.

Some of these provisions stipulate that a natural person can be held liable for the payment of penalties
incurred for violations connected with the activity of a legal person.

Under the new system of penalties in force since 1 April 1998, penalties are imposed on a natural person
involved in committing a tax violation regardless of the fact that he may have been acting in his capacity as an
administrator or company employee.

The principle that administrators and/or employees should be held liable in such matters is not applied in any
other EU Member State.

Will the Commission examine whether this procedure is in compliance with the European legislation in force
in this area?

Answer given by Mr Monti on behalf of the Commission

(1 April 1999)

Owing to the lack of Community-level harmonisation of tax penalties, Member States are free to lay down the
arrangements for imposing such penalties on taxpayers, provided that the general principles enshrined in the
EC Treaty, and in particular the principle of non-discrimination, are complied with.

Since Articles 5 and 11 of Legislative Decree No 472/97 of 18 December 1997 do not seem to contain any
discriminatory measures, they may, under Community law, make provision for tax penalties to be imposed on
the administrators or employees of legal persons by virtue of the activities in which they engage on behalf of
the legal person concerned.

The Commission has no plans to present a proposal for harmonising tax penalties within the Community.

(1999/C 341/113)

WRITTEN QUESTION E-0280/99

by Riccardo Nencini (PSE) to the Commission

(17 February 1999)

Subject: Ponte Vecchio (Florence)

The Ponte Vecchio and surrounding areas in the historical centre of Florence have been designated a world
heritage site by Unesco.

Over the years, the various heads of the Department of Culture and Environmental Assets have repeatedly
drawn the attention of local and national bodies to the need to conserve and enhance this heritage, by
protecting it from the danger of excessive tourist numbers and preventing the impoverishment of the site
caused by the presence of hawkers and the growth in petty crime.

The measures so far taken have not proved satisfactory either in restricting vandalism or ensuring the
protection of the artistic heritage and the craft shops and other businesses present. The Ponte Vecchio and
surrounding areas are therefore at risk every day.

In the light of the above considerations, will the Commission urge the competent bodies in Florence and Italy
to ensure the conservation and enhancement of this priceless artistic and historical heritage which Unesco has
designated a world heritage site?