WRITTEN QUESTION E-1280/00 by Emmanouil Mastorakis (PSE) to the Commission. Natural disasters.
Date: 2000-04-19
Institutions: European Parliament, Provisional data
Subjects: EU aid, aid to disaster victims, emergency aid, natural disaster

C 53 E/120

Official Journal of the European Communities

EN

20.2.2001

(2001/C 53 E/152)

WRITTEN QUESTION E-1277/00

by Jan Andersson (PSE) to the Commission

(19 April 2000)

Subject: Taxation in Finland of pensions accrued in Sweden

It has come to my attention that when Finnish nationals who have worked in Sweden return to Finland,
the pensions to which they have accrued entitlements in Sweden are also taxed by the Finnish authorities.
The pensioners concerned consider that this constitutes unreasonable double taxation and is also an
obstacle to the free movement of workers between two EU Member States.

Has the Commission noted the situation with regard to Finnish taxation of pensions accrued in Sweden,
and is the Commission working on any plans which might lead to a change in it?

Answer given by Mr Bolkestein on behalf of the Commission

(9 June 2000)

In the absence of harmonisation at Community level, the allocation of taxation rights in bilateral relations
is, as recently confirmed by the Court of justice (1), within the competence of Member States. The normal
mechanism is conventions for the avoidance of double taxation. Although such conventions do not exist
between all Member States, all those with a common border have concluded conventions. Relations
between Finland and Sweden are governed by the Convention of 23 September 1996 concluded between
the Nordic Countries, as modified by a Protocol of 6 October 1997.

According to Article 18(1) of this Convention, pensions paid from a Contracting State (Sweden) to a
resident of another Contracting State (Finland) are taxable only in the first-mentioned State (Sweden).
However, according to Article 25(3)(d), where a resident of Finland derives income which, in accordance
with the provisions of the Convention is taxable only in another Contracting State (Sweden), Finland may
include such income in the tax base but shall allow as a deduction from the Finnish tax on income that
part of the income tax which is attributable to the income derived from that other State (Sweden).

Although the result of Article 25(3)(d) may be an increase in the progressive tax paid on other income in
Finland, no double taxation would appear to arise on pensions paid to Finnish residents who have worked
in Sweden. In the absence of indications that double taxation is actually arising, it is difficult to see what
action the Commission could take in this specific instance. Nevertheless,
it may be noted that the
Commission is currently examining the tax treatment of pension arrangements.

(1)

Judgement of 12 May 1998, Case C-336/96 Mr and Mrs Gilly, point No 30.

(2001/C 53 E/153)

WRITTEN QUESTION E-1280/00

by Emmanouil Mastorakis (PSE) to the Commission

(19 April 2000)

Subject: Natural disasters

I

On 14 October 1999,
tabled an oral question to the Commission (H-0603/99) concerning the
establishment of a legal basis for aid in the event of natural disasters within the European Union. In its
answer, the Commission stated, inter alia, that (cid:145)(cid:133) Parliament did not consider it useful to send a clear
political signal for the re-entry of urgent aid (in the budget) (cid:133)(cid:146) and that (cid:145)(cid:133) it is up to Parliament clearly to
express its position (cid:133)(cid:146). On 2 December 1999, following the adoption of the Bourlanges report by
Parliament, I tabled another oral question (H-0763/99), to which the Commission also replied in the
negative. Parliament has, however, already adopted a resolution on the guidelines for the 2001 budget
procedure (cid:129) Section III (cid:129) Commission (A5-0070/2000 (cid:129) the Haug report), paragraph 34 of which
expressly refers to the need to (cid:145)re-establish line B4-3400(cid:146) so that urgent needs caused by natural disasters
can be addressed immediately.

20.2.2001

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Official Journal of the European Communities

C 53 E/121

In the light of this further information, will the Commission say when it will submit a proposal to
establish a legal basis for the provision of aid in the event of natural disasters within the European Union?

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

(20 June 2000)

The Commission would like to thank the Honourable Member for his continuous interest
establishment of a legal basis for aid in the event of natural disasters within the Community.

in the

In this respect, the Honourable Member mentioned the resolution on the guidelines for the 2001 budget
procedure (cid:129) Section III (cid:129) Commission (A5-0070/2000 (cid:129) the Haug report), paragraph 34 of which
emphasises (cid:145)(cid:133) that it is necessary to re-establish line B4-3400 (urgent aid for victims of natural disasters
within the European Union) (cid:133)(cid:146).

While appreciating the political signal sent by Parliament, the Commission is not yet in a position to
envisage proposing a legal basis with the aim of granting emergency aid in the event of natural or
technological disasters within the Community.

The current reform process aims to identify the political priorities for Community actions in the years to
come and to appraise the means for implementing them. It would therefore be premature to plan to
submit such a proposal at the present time.

(2001/C 53 E/154)

WRITTEN QUESTION P-1282/00

by Dana Scallon (PPE-DE) to the Commission

(12 April 2000)

Subject: Dublin-Sligo transport corridor

The Objective 1 Region of the north-west of Ireland is a peripheral region whose potential has not been
exploited, largely because of its very poor infrastructure links.

In Ireland(cid:146)s recently published National Development Plan, the Irish Government has no plans to upgrade
to dual carriageway/motorway standard the major corridor between Dublin and Sligo which is also the
major link road for the entire north-western region. Only a short section (37 miles) between Dublin and
Kinnegad and some town by-passes will be upgraded to motorway and dual carriageway standard. This
decision was taken because the Government is of the opinion that current traffic flow does not justify
investment. In the light of this statement, I would like to put the following questions to the Commission:

In the interests of regional and transport policy, this link should be given higher priority than it is being
given at present. What is the Commission position on this point?

How does the Commission estimate the transport volume in this area? Does it have detailed statistics on
this route? If so, does this volume justify upgrading?

Is the Commission of the opinion that upgrading the road systems would help the economic, social and
industrial development of this region?

In its revised proposal regarding the Transeuropean Transport Networks, does the Commission commit
itself to taking account of an upgrading of this route?