WRITTEN QUESTION E-2012/99 by Renato Brunetta (PPE-DE) to the Commission. Tax deductibility of commission.
Date: 1999-11-09
Institutions: European Parliament, Provisional data
Subjects: civil servant, corruption, free competition, international trade, restriction on competition, tax relief, tax system

1.8.2000

EN

Official Journal of the European Communities

C 219 E/67

The Commission would point out that it takes an active part in the work of the International Commission
for the Conservation of Atlantic Tunas (ICCAT) and of its Standing Committee on Research and Statistics
(SCRS), which, following its meeting on 11 to 15 October 1999, has drawn up a report evaluating the
state of the various stocks, including the target species for drift netting: the albacore.

(1) OJ C 170 E, 20.6.2000.
(2)
(3) OJ C 203 E, 18.7.2000, p. 94.

See page 82.

(2000/C 219 E/079)

WRITTEN QUESTION E-2011/99

by Gilles Savary (PSE) to the Commission

(9 November 1999)

Subject: Transitional period between the two programming periods for the Structural Funds

Given the time necessary for consultation and negotiation between the Member States and the Commission
for national programming for the Structural Funds for 2000-2006, what will be the situation on the
ground during the transitional period between the end of the current programming period (1994-1999)
and the beginning of the next one?

Would it be possible for outstanding balances to be carried forward and used on the basis of the old
arrangements until the new ones come into force?

Answer given by Mr Barnier on behalf of the Commission

(16 December 1999)

The end of the current programming period will proceed normally in four successive stages, which will
mark the closure of the 1994-1999 programmes: 31 December 1999 is the deadline for commitments on
the ground relating to eligible operations; 31 December 2001 is the deadline for payments corresponding
to eligible operations committed to on the ground before 31 December 1999; 30 June 2002 is the
deadline for the Member States to declare the payments they have made; during 2002 and at the beginning
of 2003 the Commission will pay the balances to the Member States.

At the same time, the programmes for the new 2000-2006 programming period will be adopted as from
in view of the current state of preparation, the first programmes or single
1 January 2000. In fact,
programming documents (under Objective 1) cannot be adopted before the end of March 2000.

However, the eligibility of the operations begins with the presentation of these programming documents to
the Commission by the Member State. Moreover, if the Member State submits a request for assistance to
the Commission between 1 January and 30 April 2000, the associated expenditure can be considered
eligible for a contribution from the Funds as from 1 January 2000 (Article 52(4) of Regulation 1260/99).
Member States can consequently start operations as of now in respect of the new programming period.
Independently of the dates on which decisions are taken on the new programmes, there are therefore real
possibilities for transition between one programming period and another.

(2000/C 219 E/080)

WRITTEN QUESTION E-2012/99

by Renato Brunetta (PPE-DE) to the Commission

(9 November 1999)

Subject: Tax deductibility of commission

Can the Commission ascertain and provide information on whether internal revenue authorities of EU
countries may give tax deductible status to additional commission expenses that a company pays to
unnamed third parties that do not reside in that company(cid:146)s country?

C 219 E/68

Official Journal of the European Communities

EN

1.8.2000

The fact that these expenses are tax-deductible in some countries and not in others could be seriously
detrimental to free competition.

Answer given by Mr Bolkestein on behalf of the Commission

(2 December 1999)

In the absence of harmonisation measures, direct taxation falls within the Member States(cid:146) sphere of
freedoms
competence, subject
provided for by the Treaty.

to observance of Community law and in particular the fundamental

As part of the efforts to combat corruption, the Council of the Organisation for Economic Cooperation
and Development (OECD) adopted, in April 1996, a recommendation that its members should prohibit the
tax deductibility of bribes paid to foreign public officials. The signing of
the Convention of
17 December 1997 on combating bribery of foreign public officials in international business transactions
has had a major impact on the revision of the contracting countries(cid:146) legislation in implementation of the
1996 recommendation. In its communication of 21 May 1997 (1) on the EU(cid:146)s anti-corruption policy, the
Commission stated that it would raise the question of tax deductibility for bribes with the Member States
in the appropriate fora, with a view to reaching consensus to abolish such provisions in the framework of
a joint concerted move.

According to the information available to the Commission, all the Member States who still allowed firms
to deduct bribes to foreign public officials from their profits have already amended their legislation or are
about to do so in order to implement the positions taken by the OECD and the Commission on ending the
deductibility of bribes.

(1) COM(97) 192 final.

(2000/C 219 E/081)

WRITTEN QUESTION E-2020/99

by Paulo Casaca (PSE) to the Commission

(9 November 1999)

Subject: Protecting air transport consumers

The European Union has already produced a major corpus of legislation on protecting air transport
consumers; I refer specifically to the legislation concerning the turning back of passengers with reserva-
tions.

However, the situation is still highly unsatisfactory, and I would ask:

Has the Commission already carried out any checks on the application of Regulation No 295/91 (1)

1.
on airlines?

2.

If so, with what results, and if not, why not?

Does the Commission believe that there already exists a legal basis to protect consumers with regard

3.
to:

3.1. airline liability baggage?

3.2. airline liability if flights are cancelled for commercial reasons?

3.3. minimum comfort and health protection for air travellers, particularly as regards adequate space?

If so, what is this legal basis, and how does the Commission evaluate its application hitherto? If not,

4.
does the Commission not think it ought to initiate legislation in these areas?

(1) OJ L 36, 8.2.1991, p. 5.