WRITTEN QUESTION P-0054/00 by Caroline Lucas (Verts/ALE) to the Commission. Review of Annex H of the sixth VAT Directive.
Date: 2000-01-18
Institutions: European Parliament, Provisional data
Subjects: VAT, association, directive (EU), single market, tax harmonisation, tax relief

C 225 E/216

Official Journal of the European Communities

EN

8.8.2000

the link between the rehabilitation of the Bay and an oversized infrastructure. Further, the rehabilitation
project for the Bay has not been linked to environmental recovery in the Sierra Minera: this would have
been a more coherent approach which would have permitted the judicious development of tourism, in line
with the regional planning guidelines of 1995 (8). The EIB has delivered a negative report on the project (9).

Would the Commission not be prepared to allocate Cohesion Fund monies to the rehabilitation of
PortmÆn Bay and environmental recovery in the Sierra Minera, rather than to any large-scale infrastructure
project?

What action does the Commission take against the failure to comply with Directives 85/337/EC and
97/11/EC, especially as regards the failure to consider alternatives or to inform the public during the
assessment of the project submitted by the Cartagena Port Authority?

What measures does the Commission intend to take to ensure the protection of the Punta de Aguilones/
Isla de Escombreros area, including the underground vegetation of the Costas de Calblanque?

Does the Commission not consider that Article 6 of Directive 92/43 should be applied to all projects
affecting this area? Does the Commission not consider that, in the wake of the disaster at Aznalcollar
(Andalusia, Spain), it would be preferable to deposit and treat the waste generated in the area of this Bay
on dry land?

(1) OJ L 103, 25.4.1979, p. 1; the Commission has taken out infringement proceedings against Spain for failing to

designate the important areas for bird life as special protected zones pursuant to the directive.

(2) OJ L 206, 22.7.1992, p. 7.
(3)

The University of Murcia, the Association of Professional Biologists, the Spanish Institute of Oceanography and the
National Museum of Undersea Archaeology.

(4) OJ L 175, 5.7.1985, p. 40.
(5) OJ L 73, 14.3.1997, p. 5.
(6)
(7)
(8)
(9)

See Royal Decree 11/1988 of 31 November 1988, in particular Article 8.
See Regional Law 1/1995 of 8 March 1995 on environmental protection in the Murcia Region.
See the planning guidelines for PortmÆn Bay and the Sierra Minera, as adopted by decree of 26 May 1995.
The EIB(cid:146)s report mentions three problems: the main beneficiary of the project is the owner of virtually all the land
adjoining the bay; the extension of the dock at Escombreras is not justified; and the act of cleaning the bay does
not guarantee that it will be totally pollution-free.

Answer given by Mrs Wallstr(cid:246)m on behalf of the Commission

(8 March 2000)

The Commission is conducting a detailed investigation of the problem raised by the Honourable Member
and will inform her of the outcome as soon as possible.

(2000/C 225 E/248)

WRITTEN QUESTION P-0054/00

by Caroline Lucas (Verts/ALE) to the Commission

(18 January 2000)

Subject: Review of Annex H of the sixth VAT Directive

Is the Commission planning a review of Annex H of the sixth VAT Directive? If so, when?

In its communication (cid:145)A Common System of VAT: A Programme for the Single Market(cid:146) (COM(96) 328 fin)
the Commission outlined a timetable for approaching the definitive VAT system. Given the fact that the
dates mentioned therein have already been passed without any real progress on the matter, could the
Commission indicate when it expects to be able to come forward with a proposal for the final system?

8.8.2000

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Official Journal of the European Communities

C 225 E/217

Article 13 of the sixth VAT Directive stipulates that Member States shall exempt from VAT certain
activities which are in the public interest, like welfare and social security work by charities, or services and
goods provided by non-profit-making organisations with the aims of a religious, philanthropic, civic nature
etc. However, these organisations have to pay full VAT on their inputs, which they cannot deduct.
Consequently, these organisations are sometimes put in an even more disadvantageous situation than if
they were taxable. Does the Commission agree that this effect runs counter to the spirit of Article 13 of
the sixth VAT Directive?

Does the Commission agree that it should take immediate action with the aim of ending this situation
without waiting for the definitive system to be installed?

Will the Commission, in its proposal for a definitive VAT system, make provision to exempt from VAT
those inputs that are directly linked to the work of charities?

Answer given by Mr Bolkestein on behalf of the Commission

(10 February 2000)

The Commission acknowledges that the timetable set in the programme for a new common system of
VAT, as set out in its communication of 1996, has not been kept to, as the Honourable Member points
out, and that there is currently an impasse with regard to this issue. The 1996 programme proposed
phasing in a definitive system, the first phase to be modernisation and more uniform application of the
current VAT system, via amendments leading to the new common system of VAT. To this end, the
Commission presented a number of proposals to the Council, but the latter could not agree on adopting
In these circumstances, the strategy to be adopted for VAT must be reviewed with the full
them.
collaboration of the Member States. However, effective action on this issue is still needed in order to
improve the functioning of the internal market. Such action might initially involve improving the current
system of VAT, without this necessarily being seen as leading to a new common system of VAT.

Revision of Article 13 may prove necessary in modernising and simplifying the current system of VAT.
However, it is too soon to say what specific amendments are needed.

Revision of Annex H, on the other hand, is not an immediate priority. Indeed it seems preferable at this
stage to await the implementation by the Member States of Council Directive 1999/85/CE of 22 October
1999 amending Directive 77/388/EEC as regards the possibility of applying on an experiment basis a
reduced VAT rate on labour-intensive services (1). We will then be in a position to draw lessons from this
experiment, which will be the subject of a detailed report by the Member States concerned and the
Commission by the end of 2002. A more in-depth revision of Annex H might then be proposed on the
basis of this report.

(1) OJ L 277, 28.10.1999.

(2000/C 225 E/249)

WRITTEN QUESTION P-0055/00

by Marie-Noºlle Lienemann (PSE) to the Commission

(18 January 2000)

Subject: BSE screening programme

How and when does the Commission intend to introduce a systematic screening programme for BSE, as
has been in place in Switzerland since March 1999?

The BSE screening programme in Switzerland shows that the aberrant prion is much more widespread
among cattle than was thought and that infected animals can enter the food chain.