WRITTEN QUESTION E-2553/99 by Christopher Huhne (ELDR) to the Commission. VAT on provision of home care.
Date: 2000-01-04
Institutions: European Parliament, Provisional data
Subjects: VAT rate, association, care for the elderly, care of people with disabilities, elderly person, home care, home help, physically disabled person, private sector, provision of services, public institution, tax harmonisation

C 225 E/162

Official Journal of the European Communities

EN

8.8.2000

(2000/C 225 E/178)

WRITTEN QUESTION E-2550/99

by Bill Miller (PSE) to the Commission

(4 January 2000)

Subject: Agenda 2000

Reform of CAP was part of the Agenda 2000 package. Within that there was a promise to reform the milk
regime. I understand that it will be 2003 before any reform takes place but in the meantime milk quotas
for Ireland, Italy and Portugal have been increased. What were the reasons for this increase?

Answer given by Mr Fischler on behalf of the Commission

(18 January 2000)

The Berlin European Council decided two essential points for the milk sector within the framework of
Agenda 2000: the guide price for milk and the intervention prices for butter and skimmed milk powder
would be reduced as from 2005 and the system of milk quotas would be continued until 2008 (although
the Council committed itself to proceeding to a review in 2003 with a view to allowing the current
arrangements to expire after 2006) with the national quotas being increased in two stages.

The increase in milk quotas was indissolubly linked on the one hand with the extension of the system of
quotas beyond 31 March 2000, the date when the system expires, and on the other with the fall in
institutional prices which made such an increase possible.

Therefore, and in view of the immediate and urgent structural problems involved in the continuation of
the quota system, the Council decided on a special increase brought forward in relation to the linear 1,5 %
increase in the quotas as from 2005 for five Member States, namely Greece, Spain, Ireland, Italy and the
United Kingdom (Northern Ireland), as from 1 April 2000. This special increase moreover was decided on
in the conviction that it will have little or no influence on the production of these Member States and
therefore on the total volume of Community production.

(2000/C 225 E/179)

WRITTEN QUESTION E-2553/99

by Christopher Huhne (ELDR) to the Commission

(4 January 2000)

Subject: VAT on provision of home care

Will the Commission please specify the rate or rates of VAT currently charged by each Member State on
the provision of home care (for those with disabilities, the elderly and so forth)? Do these rates differ
according to the type of service provider (i.e. local authorities, private companies for profit, charitable non-
profit organisations, self-employed, etc.)?

Answer given by Mr Bolkestein on behalf of the Commission

(10 February 2000)

Under the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the
Member States relating to turnover (cid:129) Common system of value-added tax: uniform basis of assessment (1),
Member States exempt home care where it meets the conditions set out in Article 13 of the Directive, in
particular where it is provided by bodies governed by public law.

In addition, the Member States may apply a reduced rate to the supply of services and goods by bodies
recognised as charitable by the Member State and engaged in welfare and social security work, where these
are not exempt. Currently, the following rates are applied: Belgium: 6 %, 21 %, exempt; Denmark: 25 %;

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Official Journal of the European Communities

C 225 E/163

Germany: 7 %; Greece: 8 %; Spain: 7 %; France: 20,6 %; Ireland: exempt; Italy: 20 %; Luxembourg: 3 %,
15 %, exempt; Netherlands: 17,5 %; Austria: 0 %, 10 %; Portugal: 17 %; Finland: exempt; Sweden: exempt,
25 %; United Kingdom: exempt. In other cases, the normal rate of VAT is applicable.

Council Directive 1999/85/EC of 22 October 1999, amending Directive 77/388/EEC as regards the
possibility of applying on an experimental basis a reduced rate of VAT on labour-intensive services (2),
also enables Member States, upon request, to apply a reduced rate to domestic care services from 1 January
2000 to 31 December 2002. Greece, France, Italy and Portugal have submitted requests for these services.

(1) OJ L 145, 13.6.1977.
(2) OJ L 277, 28.10.1999.

(2000/C 225 E/180)

WRITTEN QUESTION E-2556/99

by Christopher Huhne (ELDR) to the Commission

(11 January 2000)

Subject: Transmission masts

In view of the scientific evidence of possible health effects from the use of mobile telephone handsets, is
the Commission concerned that there may be health effects from the stationing of mobile telephony
transmission masts near to groups of people, particularly on educational premises, and does it intend to
propose any minimum standards or safeguards in this respect?

Answer given by Mr Byrne on behalf of the Commission

(27 January 2000)

Council Recommendation 1999/519/EC of 12 July 1999 on the limitation of exposure of the general
public to electromagnetic fields (O HZ to 300 GHz) (1) sets up a system of basic restrictions and reference
levels to prevent the occurrence of established adverse effects on human health of fields such as those
generated by mobile phone base stations.

The Recommendation is addressed to the Member States which should take the necessary steps to ensure
the high level of human health protection under the exposure limitation system that has been recom-
mended. It is expected that it will also lead to the establishment of standards for equipment emitting
electronic radiation of the type covered by the Recommendation.

(1) OJ L 199, 30.7.1999.

(2000/C 225 E/181)

WRITTEN QUESTION E-2563/99

by Christopher Huhne (ELDR) to the Commission

(11 January 2000)

Subject: Discrimination in the workplace

Would the Commission please state for each Member State whether there are laws forbidding discrimina-
tion in the workplace on the basis of: a) race, b) religion, c) gender, d) sexual orientation? Can it also state
in each case the means of redress, and whether any case has been successful prosecuted in each of the four
categories over the last year?