WRITTEN QUESTION P-2860/99 by Rolf Linkohr (PSE) to the Commission. Rheinfelden power station ‐ support for large hydroelectric plants.
Date: 2000-01-07
Institutions: European Parliament, Provisional data
Subjects: Germany, competence of the Member States, energy policy, hydroelectric power, power plant, renewable energy

C 225 E/210

Official Journal of the European Communities

EN

8.8.2000

fulfilled and after this has been duly noted by the office of destination (Articles 482(4) and 483 of
Commission Regulation (EC) No 2454/93 of 2 July 1993 (cid:129) the customs code implementing provisions) (1).

Under these circumstances, responsibility for returning the original already falls to the authorities, and in
the event that the original is lost after its return by the office of destination, the latter continues to be able
to confirm that the goods have been assigned to their intended use or destination, by virtue of its record of
the data and the results of the checks carried out. Even then, a duplicate can be issued if necessary, in
accordance with Article 486(4) of the Regulation, annotated by the office of destination. In the Commis-
sion(cid:146)s opinion, therefore, there is no need to provide for (cid:145)force majeure(cid:146) in such circumstances.

The Commission considers that the Member States are best placed to assess and decide whether it is
appropriate for national intervention agencies to inform exporters of any failure to return the control copy
T5 within three months from the receipt of the export declaration and whether it is necessary to set up a
computer system for this purpose. It does not think it appropriate to propose the adoption of new legal
obligations for the national intervention agencies.

(1) OJ L 253, 11.10.1993.

(2000/C 225 E/240)

WRITTEN QUESTION P-2860/99

by Rolf Linkohr (PSE) to the Commission

(7 January 2000)

Subject: Rheinfelden power station (cid:129) support for large hydroelectric plants

The Rheinfelden Rhine power station plans to expand its hydroelectric power output from 25,7 to
116 megawatts. This extension is to replace the old power station dating from 1898, which is in need of
renovation. The changeover must begin by the middle of 2003, otherwise the concession granting the
right to use the water will expire and with it the authorisation to produce power on this site.

Large hydroelectric power stations are not at present covered by either German or European schemes to
support renewable forms of energy. The extension to the Rheinfelden hydroelectric plant which is needed
would be impossible in the current situation. If for economic reasons large hydroelectric power stations
such as Rheinfelden can no longer be built, the EU will have even greater problems fulfilling its Kyoto
commitments to reduce CO2.

1.

Is the Commission aware of the Rheinfelden case? Are there similar cases in other countries?

2. What is the Commission(cid:146)s view of this case?

Does the Commission see any possibility that this case may be covered by the planned directive on

3.
support for electricity from renewable energy sources in the internal electricity market?

Answer given by Mrs de Palacio on behalf of the Commission

(26 January 2000)

The authorisation criteria for the construction or conversion of power stations fall within the competence
of the Member States. The Commission is not aware of the specific issues concerning the Rheinfelden
power station.

The Commission is in favour of developing hydroelectric power stations, but investment decisions are
taken by the market participants with the agreement of the relevant authorities.

8.8.2000

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Official Journal of the European Communities

C 225 E/211

The Commission is currently examining the question of including large hydroelectric power stations within
the scope of a proposal for a directive on the promotion of electricity from renewable energy sources in
the internal market in electricity.

(2000/C 225 E/241)

WRITTEN QUESTION P-2861/99

by Michel Hansenne (PPE-DE) to the Commission

Subject: Common VAT system (cid:129) eighth directive

(7 January 2000)

In Question No 2083/90 (1), Mr Fernand Herman put the following question to the Commission: (cid:145)In the
United Kingdom, the Crown, local authorities and similar bodies can obtain VAT refunds on supplies of
goods and services which they purchase, as well as the VAT paid on imported goods, provided these
supplies or imports are not intended for activities which are subject to VAT (non-business purposes) or are
partially exempt from VAT. This procedure, known as the (cid:145)refund scheme(cid:146)
is applied irrespective of
whether or not the bodies concerned are liable to the tax. Does this procedure comply with the sixth VAT
Directive?(cid:146)

Why has the Commission only given a provisional and incomplete reply, without ever providing a
definitive answer to the question?

Following on from my predecessor(cid:146)s question, does the Commission consider that public bodies in other
Member States can also benefit from this procedure and could ask HM Customs and Excise to refund VAT
on the basis of the eighth directive for goods and services obtained in the UK on which local VAT may
have been charged?

(1) OJ C 164, 24.6.1991, p. 10.

Answer given by Mr Bolkestein on behalf of the Commission

(1 February 2000)

The common VAT system provides that the Member States, regions, counties, municipalities and other
bodies governed by public law are not normally considered liable to VAT on activities or operations they
engage in as public authorities. Accordingly, no VAT is due on those activities or operations.

However, goods and services supplied by taxable persons to Member States, regions, counties, munici-
palities and other bodies governed by public law, as well as goods imported by them, are subject to VAT.

As they are not liable to VAT on activities or operations engaged in by them as public authorities, Member
States, local authorities and other bodies governed by public law are not entitled to deduction of VAT paid
on the purchase of goods and services. Of course, their non-taxable status also makes them ineligible for
the refund, under the procedure provided for by the eighth Directive (1), of VAT paid in a Member State
other than that of establishment.

To prevent VAT considerations influencing whether public authorities carry out certain operations
themselves or privatise them, several Member States, including the UK, have introduced a scheme of total
or partial refund of VAT paid by public bodies on purchases of goods and services. It is important to note
that this entails a purely financial operation between different public bodies and is governed by the
respective national policy for the financing of public authorities.

Consequently, such a scheme does not conflict with the sixth VAT Directive (2).

(1) OJ L 331, 27.12.1979.
(2) OJ L 145, 13.6.1977.