WRITTEN QUESTION P-0704/00 by Theresa Villiers (PPE-DE) to the Council. High-Level Group on the withholding tax.
Date: 2000-03-02
Institutions: European Parliament, Provisional data
Subjects: EU Council committee, deduction at source, operation of the Institutions

28.12.2000

EN

Official Journal of the European Communities

C 374 E/139

The (cid:145)special(cid:146) nature of this type of benefit lies in the fact that their characteristic features fall
1. and 2.
simultaneously within the areas of social security and social assistance; this is because of their personal
scope, their aims and the arrangements for their application. These benefits thus confer a legally defined
entitlement within the field of social security. In the area of social assistance, (cid:145)need(cid:146) is an essential criterion
for granting such benefits. This term may, however, refer to the specific situation in which the persons
concerned find themselves and is not evaluated purely in financial terms (cid:129) for which it is assumed that
means testing would necessarily be carried out. This is especially true when national legislation aims to
meet the special needs of disabled people arising from their mental or physical state.

the Court of

Justice has already had occasion to accept

the principle of non-
In this connection,
exportability of a non-means-tested benefit for disabled people (see Case C-20/96 SNARES, 4 November
1997) (2). In addition, the Court has ruled that the special status of this type of benefits was also justified
by the fact that they were closely linked to the economic and social structure of the Member State granting
them, and thus also to the place of residence of the person concerned (see esp. judgment of 27 September
1998 in Case C-313/86 Lenoir) (3).

3.
Finally, in the rulings referred to above, the Court accepted the validity of special coordination rules
governing special non-contributory benefits, and in particular their non-exportability, under provisions of
the EC Treaty.

In view of the above observations, the Commission considers that it would not serve any useful

4.
purpose to look in greater detail at the characteristics of special non-contributory benefits.

(1) Most recent consolidated version: Regulation (EC) No 118/97 (OJ L 28, 30.10.1997).
(2) ECR 1997, I-6057.
(3) ECR 1998, p. 5391.

(2000/C 374 E/164)

WRITTEN QUESTION P-0704/00

by Theresa Villiers (PPE-DE) to the Council

(2 March 2000)

Subject: High-Level Group on the withholding tax

1. Who has been appointed to serve in the High-Level Group charged with breaking the deadlock on
the withholding tax and led by Manuel Baganha? In particular, who has been nominated to serve on the
group by the British Government?

2. What is the formal remit of this working group and what languages will be used during meetings?

3. What meetings of the group have taken place, and when and where were they held? Please state in
relation to each meeting (a) who attended the meetings and what was discussed, and (b) what was on the
agenda and what were the formal conclusions.

4. When will the group next meet and what other future meetings have been scheduled? What will be
on the agenda at these future meetings?

5. What consultations will the group undertake and with whom? How will the group determine which
interest groups to consult on this very important matter? Will any representatives of the City of London
financial services industry be consulted? If so, which representatives? What role will the Commission play
in relation to the group?

6. When is the group expected to finalise its conclusions and/or to report back to the Council of
Ministers?

C 374 E/140

Official Journal of the European Communities

EN

28.12.2000

Reply

(18 May 2000)

1.
The Council of 31 January 2000 decided to set up a High-Level Working Group on taxation in order
to answer to the political will expressed in the conclusions of the European Council (cid:129) held in Helsinki,
10-11 December 1999, with regard to the tax package (see paragraphs 34-38 of
the Presidency
conclusions). The Council also agreed that the political
importance accorded to the Group should be
reflected in the appointment by each Member of the Council and the Commission of a high-level
representative.

2.
The Group has been set up within the framework of the Council. Its work is therefore subject to the
Council(cid:146)s Rules of Procedure. The Council will inform the European Parliament in the usual way on the
outcome of discussions.

3.
The Group has held meetings on 25 February 2000 and 3 April 2000. It considered specifically how
the principle of an exchange of information could be implemented most effectively in the framework of
the compromise put forward by the Presidency and the Commission on 7 December 1999.

The Group is expected to finalise its work in time so that the Council can report to the European

4.
Council in June 2000 at the latest.

(2000/C 374 E/165)

WRITTEN QUESTION E-0713/00

by Glyn Ford (PSE) to the Commission

(17 March 2000)

Subject: Ethnic entrepreneurship

Can the Commission give a breakdown of the value of ethnic entrepreneurship by Member States over the
past five years? Will the Commission in future include a section on ethnic entrepreneurship in its annual
report on SME(cid:146)s?

Answer given by Mr Liikanen on behalf of the Commission

(28 April 2000)

Reliable statistics on ethnic entrepreneurs and on the importance of ethnic entrepreneurship in the
Community are not yet available.

In order to obtain information on the problems and potential of ethnic entrepreneurship in Europe a study
on young entrepreneurs, women entrepreneurs, co- entrepreneurs and entrepreneurs from ethnic mino-
rities has been launched (open call for tender No 98/S 137-92958/EN (1). Once completed the Commission
will analyse and disseminate the results.

Prior to the launch of the study mentioned above and within the framework of the third multiannual
programme for SMEs (1997-2000), the Commission published a call for proposals on assistance for craft
enterprises (2). The objective of this call was to provide assistance to these enterprises with a particular
focus on measures in favour of women entrepreneurs, young entrepreneurs and enterprises made up of
disadvantaged groups. One of the pilot actions financed under this call was (cid:145)The ethnic minority business
network(cid:146) (EMBNeT). Its main objective is to assist ethnic entrepreneurs to overcome business obstacles and
regulation constraints. The final report is due by 30 June 2000.

Finally, in its forthcoming report on the coordination of activities in favour of SMEs and the crafts sector,
under the section on promoting the spirit of enterprise and support to target groups, the Commission will
report on action undertaken in favour of specific target groups including ethnic minorities.

(1) OJ S 137, 18.7.1998.
(2) OJ C 117, 15.4.1997.