WRITTEN QUESTION E-2184/99 by Klaus-Heiner Lehne (PPE-DE) to the Commission. Abolition of advance tax deduction from subsistence allowances and accommodation costs on business and service travel and commercial relocation costs.
Date: 1999-11-29
Institutions: European Parliament, Provisional data
Subjects: Germany, VAT, allowances and expenses, directive (EU), tax relief

C 219 E/112

Official Journal of the European Communities

EN

1.8.2000

Reply

(14 February 2000)

It is recalled that the Kyoto Protocol

includes a provision enabling Parties jointly to fulfil their
1.
commitments. On 16 and 17 June 1998, the Council agreed the determinations of the contributions of
Member States to the 8 % reduction commitment undertaken under the Protocol by the Community and
all Member States, according to the annexed table.

In its latest conclusions on the Community strategy on climate change, adopted on 12 October 1999,
2.
the Council reaffirmed the importance of early ratification and implementation of the Kyoto Protocol, and
confirmed its commitment to continue to work towards this objective.

It stressed in the context that the further assessment, development and further implementation of common
and co-ordinated as well as national policies are necessary in order to meet the Kyoto commitments, and
requested the Committee of Permanent Representatives to prepare a progress report for early 2000 on the
preparations for ratification.

The Council further called upon the Commission to strengthen and speed up its efforts in the development
and implementation of common and co-ordinated policies and measures that can facilitate and contribute
to fulfilling the commitments of the Kyoto Protocol by the Community and its Member States.

It is not for the Council to answer the Honourable MEP on his questions concerning statistical data,
3.
nor on specific actions undertaken by a Member State.
the
Commission has at its disposal a mechanism to monitor inter alia the progress of Member States in
meeting the agreed national contributions to the Community(cid:146)s commitments under the UN Framework
Convention on Climate Change and the Kyoto Protocol.

is recalled in this connection that

It

ANNEX 1

Commitments
in accordance
with Article 4
of the Kyoto Protocol
(in %)

(cid:141) 7,5

(cid:141) 21
(cid:141) 21
+25
+15
0
+13
(cid:141) 6,5

(cid:141) 28
(cid:141) 6
(cid:141) 13
+27
0
+ 4
(cid:141) 12,5

Member States

Belgium
Denmark
Germany
Greece
Spain
France
Ireland
Italy
Luxembourg
Netherlands
Austria
Portugal
Finland
Sweden
United Kingdom

(2000/C 219 E/143)

WRITTEN QUESTION E-2184/99

by Klaus-Heiner Lehne (PPE-DE) to the Commission

(29 November 1999)

Subject: Abolition of advance tax deduction from subsistence allowances and accommodation costs on

business and service travel and commercial relocation costs

In its latest round of tax-relief legislation, the Federal Republic of Germany abolished the advance tax
deduction from subsistence allowances and accommodation costs on business and service travel, and on
commercial relocation costs.

1.8.2000

EN

Official Journal of the European Communities

C 219 E/113

The following questions are asked:

(cid:129) How does the Commission view this legislative measure by the Federal Republic of Germany in the

context of Article 17(6) of the Sixth European Value-Added-Tax Directive?

(cid:129) Is the removal of the advance tax deduction consistent with the current provisions of that Directive?

(cid:129) What action will the European Commission take to ensure that German fiscal

legislation can be

harmonised with the provisions of the Sixth Value-Added-Tax Directive?

Answer given by Mr Bolkestein on behalf of the Commission

(10 January 2000)

The Commission has been informed of the recent measures published by Germany to limit or abolish
rights to deduct VAT, particularly on accommodation and subsistence expenses incurred on business
travel, as well as certain relocation costs.

There is some doubt about whether these measures, which are currently being examined, are compatible
with Article 17(6) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the
laws of the Member States relating to turnover taxes (1).

Should our findings confirm that the measures are incompatible with Community law, the Commission
will not fail to use the powers conferred on it by the EC Treaty to put an end to the infringement.

(1) OJ L 145, 13.6.1977.

(2000/C 219 E/144)

WRITTEN QUESTION P-2190/99

by Georg Jarzembowski (PPE-DE) to the Commission

(19 November 1999)

Subject: Registration of coaches and buses in France

By Directives 96/36/EC (1) and 96/37/EC (2) the European Community laid down conditions for the
registration of coaches and buses by the Member States. Since 1 October 1999 the Member States may
permit the registration of new coaches and buses only if they have a safety belt for every seat (Directive
96/36/EC) and the seat anchorages comply with Directive 96/37/EC.

Directives 96/36/EC and 96/37/EC were transposed into French law by the (cid:145)ArrŒte ministØriel du
5.12.1996 relatif aux ceintures et systŁmes de retenue, aux ancrages des ceintures de sØcuritØ, (cid:224) la
rØsistance des siŁges et de leur ancrages et aux appuis-tŒte dans les vØhicules (cid:224) moteur, Journal Officiel
du 18.12.1996 Page 18622(cid:146).

This requires all coaches and buses registered for the first time in France from 1 October 1999 onwards to
meet the requirements laid down in the directives. This broadens the scope of the directive from new
vehicles on first registration to old or used vehicles already registered in another Member State and now to
be registered for the first time in France.

This provision governing old and used vehicles could be an infringement of the principle of the free
movement of goods and a non-tariff barrier to trade between the Member States.