WRITTEN QUESTION P-2751/99 by Françoise Grossetête (PPE-DE) to the Commission. Harmonisation of national legislation ‐ turnover tax.
Date: 2000-01-07
Institutions: European Parliament, Provisional data
Subjects: VAT, directive (EU), provision of services, tax exemption, tax harmonisation, taxpayer, third country

C 225 E/152

Official Journal of the European Communities

EN

8.8.2000

(cid:129) the services of company directors;

(cid:129) the transport by pipeline of liquid or gas from one Member State to another;

(cid:129) the management of a joint investment fund established in another Member State;

(cid:129) telephone communications in medium and long-haul aircraft;

(cid:129) music recording services intended for the creation of master tapes facilitating the publication of

compact discs in another Member State;

(cid:129) the hire of lorries or railway trucks ito be used for transport throughout the Community, when the
lessor is established outside the Community and the lessee is established in a Member State which
avails itself of the option referred to in Article 9(3) of Directive 77/388/EEC;

(cid:129) the hiring out to a body governed by public law of movable property to enable it to carry on activities

as a such a body and other activities referred to in Article 13 of Directive 77/388/EEC;

(cid:129) the services of soil analysis and the decontamination of soil polluted by industrial activities;

(cid:129) services carried out between two establishments belonging to the same legal entity but subject to VAT

in two separate Member States;

(cid:129) the hiring out of containers, pallets and cranes;

(cid:129) the services of lawyers and arbitrators in trade disputes?

(1) OJ L 145, 13.6.1977, p. 1.

(2000/C 225 E/166)

WRITTEN QUESTION P-2751/99

by Fran(cid:231)oise GrossetŒte (PPE-DE) to the Commission

Subject: Harmonisation of national legislation (cid:129) turnover tax

(7 January 2000)

Does the Commission consider the following activities to be exempted under the terms of Article 13 of
Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to
turnover taxes (1):

(cid:129) deliveries of blood derivatives;

(cid:129) medical care provided by hospitals operating as commercial companies;

(cid:129) services provided by natural persons looking after young children;

(cid:129) receivership services in bankruptcy cases and arbitration services in commercial disputes provided by
lawyers, the activities of whom are exempted under the terms of Annex F to the above directive;

(cid:129) the management of investment trusts established in a Member State other than that of the manager;

(cid:129) the loan component of transactions involving the leasing of movable property, the handing over of

which is taxable under Articles 5 or 6 of the above directive;

(cid:129) the purchase by one company of a holding in another company with the direct purpose of taking

immediate action to restructure the shareholder base and secure industrial synergies;

(cid:129) the rental of conference suites in hotels;

(cid:129) the services provided, in the collective interest of their members and in return for a membership fee
laid down in accordance with their statutes, by non-profit-making organisations operating in the
sports sector, in cases where such organisations have been granted exclusive powers by the public
authorities to lay down rules governing a given sport, ranging from access thereto to participation in
certain events and the settlement of disputes between members, and where payment of membership
fees is therefore compulsory for anyone wishing to take part in certain competitions; (If such services
are not exempted, how should they be treated?);

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(cid:129) factoring transactions;

(cid:129) the rental of advertising hoardings mounted on buildings;

(cid:129) the handing over of land on which a building has been constructed, in cases where both the building
and the land are handed over at the same time and the handing over of the building is taxable in
accordance with Article 4(3)(b) of Directive 77/388/EEC, but where a Member State has taken up the
option referred to in Annex F(16)?

(1) OJ L 145, 13.6.1977, p. 1.

Joint answer
to Written Questions P- 2500/99 and P-2751/99
given by Mr Bolkestein on behalf of the Commission

(20 January 2000)

The Honourable Member raises a series of complex and difficult issues under Community VAT legislation.
Their tax treatment requires a detailed analysis of Articles 9 and 13 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 (cid:129)
Common system of value added tax: uniform basis of assessment to determine whether or not exemptions
apply in each case.

This question is broad in scope, highly specific in nature, and applies to a wide range of services; to
answer it would require detailed case-by-case study. The Commission would point out to the Honourable
Member that such a detailed response would entail long and complex research which it is currently unable
to undertake and which would far exceed what could reasonably be expected in the context of an answer
to a written question.

(2000/C 225 E/167)

WRITTEN QUESTION P-2501/99

by Giorgio Celli (Verts/ALE) to the Commission

(16 December 1999)

Subject: Messina (cid:145)territorial pact(cid:146)

By a Ministerial Decree of 20 January 1999 the project for a holiday and study centre (cid:145)Giardino di Sicilia(cid:146),
designed to offer a combination of educational and recreational activities for the European general public,
was approved in the context of the Messina (cid:145)territorial pact(cid:146) (government project to promote employment).
Membership of the pact was formalised with the Messina Chamber of Commerce, the authority responsible
for administration, together with Sogepat (the company managing the pact), on 23 March 1999. The first
instalment of funding should have been granted within two months of that date, but this has not yet
happened, thereby jeopardising the whole project, which was scheduled to start in spring 2000. The
lengthy procrastinations in the administration of the Messina pact are calling into question the very
concept of partnership underlying the (cid:145)territorial pacts(cid:146).

Can the Commission investigate the causes of these incomprehensible delays, which are creating problems
for the local operators involved in the Messina pact?

Answer given by Mr Barnier on behalf of the Commission

(17 January 2000)

The granting of funding under the territorial pact for the development of Messina and the relevant
procedural and payment deadlines were determined under a national procedure laid down by the
Interministerial Committee for Economic Planning. The Commission is not therefore in a position to
reply, the matter being the exclusive responsibility of the competent national authorities.