WRITTEN QUESTION E-2258/99 by Theresa Villiers (PPE-DE) to the Commission. Tax discussions.
Date: 1999-12-13
Institutions: European Parliament, Provisional data
Subjects: intergovernmental conference (EU), majority voting, tax harmonisation

3.10.2000

EN

Official Journal of the European Communities

C 280 E/21

(2000/C 280 E/019)

WRITTEN QUESTION E-2258/99

by Theresa Villiers (PPE-DE) to the Commission

(13 December 1999)

Subject: Tax discussions

1. What changes to EU tax systems does the Commission believe should be considered at the next
Intergovernmental Conference?

In particular, does the Commission support the introduction of qualified majority voting for any tax

2.
matters and, if so, which ones?

Answer given by Mr Bolkestein on behalf of the Commission

(11 February 2000)

As it made clear in its Opinion of 26 January 2000 (1), the Commission believes that because they reflect
the fundamental views of national legislators on matters of economic policy, social cohesion and solidarity,
tax and social security heavily influence voters(cid:146) domestic political choices justifying the retention of
unanimity voting in these fields. Nevertheless,
it considers that certain aspects of these two areas are
inseparable from the working of the internal market and should be subject to qualified majority voting,
particularly when obstacles lead to discrimination, double taxation or tax evasion. It should be stressed that
it is not the intention to move towards general harmonisation of national systems, tax bases and tax rates.

In addition, qualified majority voting should be applied when legislation has already been harmonised, in
order to simplify and modernise existing rules and ensure they are applied more uniformly. This applies in
particular to the common VAT system and the movement of and controls on goods subject to excise duty.

Finally, the Commission is firmly committed to fighting fraud, which has become an increasing problem
with the removal of tax frontiers for goods and the liberalisation of capital movements. Qualified majority
voting should therefore also apply to measures aimed at preventing tax evasion and tax fraud.

The Commission will present detailed proposals on this issue at the Intergovernmental Conference.

(1) Adapting the institutions to make a success of enlargement: Opinion of the Commission under Article 48 of the
the

Treaty on European Union on the calling of a conference of representatives of
Member States to amend the Treaties (cid:129) COM(00) 34.

the Governments of

(2000/C 280 E/020)

WRITTEN QUESTION E-2260/99

by Mar(cid:237)a Sornosa Mart(cid:237)nez (PSE) to the Commission

(13 December 1999)

Subject: Environmental conservation and the historical heritage of the Dos Llometes site in Valencia (Spain)

The Dos Llometes site in Massarrojos (Valencia) is undergoing a process of urbanisation that has caused
widespread dissatisfaction among neighbours and organisations who believe that the above-mentioned
project constitutes an attack on the conservation of the area(cid:146)s environment and historical heritage.

The complainants (principally the Massarrojos Ecological Society) have presented their arguments against
the property development company, Onofre Miguelo, to the fourteenth court of first instance in Valencia.
A report carried out by the Valencian Ornithological Society which states that this site is the habitat of