WRITTEN QUESTION E-1062/00 by Karl von Wogau (PPE-DE) to the Commission. Tax on the entry of yachts and powerboats into Greek waters.
Date: 2000-04-04
Institutions: European Parliament, Provisional data
Subjects: Greece, charge having equivalent effect, infringement of EU law, pleasure craft

C 26 E/150

Official Journal of the European Communities

EN

26.1.2001

(2001/C 26 E/186)

WRITTEN QUESTION E-1062/00

by Karl von Wogau (PPE-DE) to the Commission

(4 April 2000)

Subject: Tax on the entry of yachts and powerboats into Greek waters

Is the Commission aware that since 14 January 2000 yachts and powerboats which are not permanently
based in Greek harbours are subject to a tax on entry, in addition to the normal harbour duty?

Under the provisions of Article 11 of Greek law 2743/1999 the port authority of Chios, for example,
imposes a tax of Drs 2 000 per metre on yachts and powerboats of over seven metres in length when the
vessel enters a Greek port for the first time. This tax is valid for 30 days. If the vessel leaves Greek waters
before the expiry of the 30 day period and then re-enters a Greek port, a tax of Drs 15 000 (!) per metre is
due. Violations of this law are punishable by fines of between Drs 200 000 and Drs 5 million.

Does the Commission agree that these charges are incompatible with freedom of movement in the
European Union?

Answer given by Mr Bolkestein on behalf of the Commission

(6 June 2000)

The Commission has not yet been fully informed on this matter or been able to check its information
thoroughly, since Greece has not yet been invited to submit its comments.

With these reservations, the tax certainly seems to be one with an effect equivalent to that of an import
duty, contrary to Articles 23 and 25 (ex-Articles 9 and 12) of the EC Treaty.

The chargeable event does seem to be the entry into Greek waters of a recreational craft longer than
7 metres and not permanently resident in Greece, and so the charge would appear to be a pecuniary levy
unilaterally imposed on Community goods (in this instance pleasure boats) because they cross the border.
If this is the case it corresponds to the definition of a charge equivalent in effect to an import duty.

Nor does it seem to fall within any of the three categories of exceptions whereby such charges may be
treated as not having equivalent effect to import duties (part of a general system of internal charges;
payment for a specific service in fact provided individually to the person liable for the charge of an
amount proportionate to that service; charge levied because of inspections carried out to fulfil obligations
imposed by Community law).

Since it is doubtful that these entry charges are compatible with Community law, the Commission will be
the points raised by the
contacting Greece to clarify the situation and obtain information on all
Honourable Member. Should it prove necessary, it will certainly institute proceedings under the procedure
provided for in Article 226 (ex-Article 169) of the EC Treaty.

(2001/C 26 E/187)

WRITTEN QUESTION E-1069/00

by Koldo Gorostiaga Atxalandabaso (NI) to the Council

(6 April 2000)

Subject: Breach of Articles 2(4) and 6(2) of the Treaty of Amsterdam

The Austrian coalition government has been the target of intense criticism since taking office last February.
In a clear bid to underline EU public opinion, thousands of Europeans marched through the streets of
Vienna, encouraged by the global backing of all the EU institutions.