WRITTEN QUESTION P-0669/00 by Anna Terrón i Cusí (PSE) to the Commission. Transposition of Directive 92/61/EEC into Spanish legislation.
Date: 2000-02-29
Institutions: European Parliament, Provisional data
Subjects: Spain, VAT rate, approval, cycle and motorcycle industry, motor vehicle, national implementing measure, road traffic, tax harmonisation, tax system, vehicle registration

C 330 E/200

Official Journal of the European Communities

EN

21.11.2000

In accordance with Article 3 of the Commission Decision of 28 April 1999 (1) establishing the European
Anti-fraud Office (OLAF), the Office exercises its investigation powers in full independence. On the basis of
Article 12(3) of Regulation (EC) No 1073/1999 and Regulation (Euratom) No 1074/1999 concerning
investigations conducted by the European Anti-Fraud Office (2), the Director of the Office reports on a
regular basis, primarily to Parliament, on the results of the Office(cid:146)s investigations and subject to the
conditions set out therein.

The Commission has not received any information from the Office about the concerns expressed by the
Honourable Member.

(1) Decision 1999/352/EC, ECSC, Euratom. OJ L 136, 31.5.1999.
(2) OJ L 136, 31.5.1999.

(2000/C 330 E/231)

WRITTEN QUESTION P-0669/00

by Anna Terr(cid:243)n i Cus(cid:237) (PSE) to the Commission

(29 February 2000)

Subject: Transposition of Directive 92/61/EEC into Spanish legislation

The transposition of Directive 92/61/EEC (1) into Spanish legislation has given rise to various provisions
governing the type-approval, use and registration of vehicles. One of the most recent is the new General
Vehicle Regulation, approved by Royal Decree 2822/98 of 23 December. Under this regulation, 2, 3 or
4-wheeled vehicles with the technical characteristics described in the above directive are classed as mopeds.

In view of the above, is the Commission aware of the alleged discriminatory treatment applied to light
quadricycles in Spain as a result of a breach of Community law whereby the Spanish Government has
allowed hidden subsidies to manufacturers of 2 and 3-wheeled mopeds and motorcycles in Spain?

Likewise, in connection with this, is the Commission aware of the alleged discriminatory tax arrangements
applied in Spain to quadricycles, which have been made subject to indirect taxation conditions identical to
those applied to other mopeds, with retrospective effect, in particular VAT and the special tax on certain
means of transport?

Surely correct implementation of the directive would mean that quadricycles would receive the same
treatment as all other mopeds?

(1) OJ L 225, 10.8.1992, p. 72.

Answer given by Mr Bolkestein on behalf of the Commission

(24 March 2000)

The effect of Article 1(2) of Council Directive 92/61/CEE of 30 June 1992 relating to the type-approval of
two or three-wheel motor vehicles is to divide those vehicles that are the object of the directive into
mopeds, motorcycles and tricycles. In addition, Article 1(3) provides that the Directive will apply equally to
four-wheel motor vehicles ((cid:145)quadricycles(cid:146)) possessing the characteristics stipulated in Articles 1(3)(a) and
1(3)(b).

In a letter dated 29 January 1993, the Spanish authorities informed the Commission that this Directive was
to be transposed into Spanish law. The Spanish authorities also forwarded a copy of the legal instrument
through which the transposition was to be effected: ministerial order 18634 of 24 July 1992 as published
in the Official Gazette No 187, page 27373, of 5 August 1992.3.

On the basis of the information in its possession, the Commission has not been able to determine
positively that manufacturers of two and three-wheel mopeds and motorcycles are indeed in receipt of
hidden subsidies.

21.11.2000

EN

Official Journal of the European Communities

C 330 E/201

The Commission is perfectly well aware that mopeds are treated differently in Spain according as they have
two, three or even four wheels. Where VAT is concerned, two and three-wheel mopeds with a capacity of
less than 50 cubic centimetres (cc) are taxed at a reduced rate, otherwise the standard rate is applied. Since
mopeds do not figure among those goods which may benefit from a reduced rate listed in Annex H of the
Council(cid:146)s Sixth Directive 77/388/CEE, of 17 May 1977 concerning the harmonisation of Member States(cid:146)
laws on turnover taxes (cid:129) Common system of value added tax: uniform basis of assessment (1) (cid:129) the
Commission will consider whether it might be useful to initiate proceedings on this matter in the context
of article 226 (formerly article 169) of the EC treaty. The special tax imposed by Spain on certain means
of transport is collected whenever a vehicle, whether new or secondhand, is definitively registered for the
first time in Spain. Certain categories of vehicle, among them two and three-wheel mopeds with a capacity
of no more than 250 cc, are exempted from this rule. The registration of light quadricycles is, however,
subject to the tax. Since the tax is not itself subject to harmonisation at the European level, Spain is free to
choose the categories of vehicle to which it applies.

(1) OJ L 145, 13.6.1977.

(2000/C 330 E/232)

WRITTEN QUESTION E-0672/00

by Mauro Nobilia (UEN) to the Commission

(9 March 2000)

Subject: Protection from asbestos for workers in the air and sea transport sectors

In 1990 the Council adopted Directive 90/394/EEC (1) on the protection of workers from the risks related
to exposure to carcinogens at work, implementing the framework Council Directive 89/391/EEC (2) on the
introduction of measures to encourage improvements in the safety and health of workers at work and
applying to all sectors of public and private activity.

In Italy, Article 2 of law 277/91, which was adopted in application of Directives 80/1107/EEC (3), 82/605/
EEC (4), 83/477/EEC (5), 86/188/EEC (6) and 88/642/EEC (7) on the protection of workers from the risks
related to exposure to chemical, physical and biological agents at work, excluded from its scope workers in
the air and sea transport sectors on the grounds that they would be protected by ad hoc national
legislation to be introduced at a later date.

However, the Italian Government has not yet adopted specific legislation on the protection of workers in
the air and sea transport sectors from exposure to carcinogens.

Will the Commission therefore establish whether the above information is correct?

it examine whether Article 2 of Italian law 277/91, excluding certain categories of worker and
Will
thereby depriving them of the appropriate protection, is contrary to Community legislation in force on the
protection of workers?

If necessary, will it call on the Italian Government to transpose Community directives 90/394/EEC and
89/391/EEC, which are designed to protect all workers, including those in the air and sea transport sectors,
from the risks related to exposure to carcinogens at work?

(1) OJ L 196, 26.7.1990, p. 1.
(2) OJ L 183, 29.6.1989, p. 1.
(3) OJ L 327, 3.12.1980, p. 8.
(4) OJ L 247, 23.8.1982, p. 12.
(5) OJ L 263, 24.9.1983, p. 25.
(6) OJ L 137, 24.5.1986, p. 28.
(7) OJ L 356, 24.12.1988, p. 74.