WRITTEN QUESTION P-1830/00 by Giorgio Lisi (PPE-DE) to the Council. Council's position on the problems linked with alcohol shipments subject to excise duty.
Date: 2000-06-05
Institutions: European Parliament, Provisional data
Subjects: Council of the European Union, alcohol, excise duty, tax evasion

18.4.2001

EN

Official Journal of the European Communities

C 113 E/43

(motor fuel, industrial or commercial use, heating purposes). In practice, most Member States apply rates
that by far exceed these Community rates. However, these directives were the first step in an effort aimed
at reducing existing differences in the levels of taxation of energy products and similar efforts were
expected to follow.

3 and 5.
Council Directive 92/81/EEC provides in its Article 8 for the possibility for total or partial
exemptions or reductions in the rate of duty to mineral oils, under fiscal control, in order to take into
account parameters such as the environment and competitiveness of industry in disadvantaged geographi-
cal areas. Article 8(4) of Directive 92/81/EEC allows Member States, following a unanimous decision of the
Council, to introduce exemptions or rate reductions other than those expressly provided in the Directive,
on the basis of specific policy considerations. Italy has been authorised so far to apply reduced rates of
duty on domestic fuels, liquefied petroleum gas (LPG) and other mineral oils consumed in certain regions
or particularly disadvantaged geographical areas (3).

4.
The Commission has no plans, for the time being, to propose legislation aimed at harmonising the
levels of taxation of mineral oils in all Member States. In 1997 the Commission adopted a proposal for a
new directive, restructuring the Community framework for the taxation of energy products (4). This
proposal, if adopted, would modernise the Community system for the taxation of mineral oils and would
extend its scope to all energy products. It would also allow the Community to reap the full benefit of the
single market and meet its environmental objectives. The proposal is still under discussion in the Council
and its adoption has proved very difficult to achieve due to the need for unanimous decisions on fiscal
matters.

(1) OJ L 316, 31.10.1992.
(2) OJ L 331, 23.12.1999.
(3) 1999/880/EC: Council Decision of 17 December 1999 authorising Member States to apply and continue to apply
to certain mineral oils, when used for specific purposes, existing reduced rate excise duty or exemptions from excise
duty, in accordance with the procedure provided for in Directive 92/81/EEC (OJ L 331, 23.12.1999).

(4) OJ C 139, 6.5.1997.

(2001/C 113 E/039)

WRITTEN QUESTION P-1830/00

by Giorgio Lisi (PPE-DE) to the Council

(5 June 2000)

Subject: Council(cid:146)s position on the problems linked with alcohol shipments subject to excise duty

This question has been transformed into an oral question H-0876/00.

Reply

(20 November 2000)

1.
The Council would remind the Honourable Member of the conclusions that it adopted at its meeting
on 19 May 1998 on fraud in the alcohol and tobacco sectors. At that meeting the Council emphasized the
need for the Member States and the Commission to tackle fraud in the field of excise duties on alcohol and
tobacco products. It also endorsed the summary of the report of the High Level Group on Fraud in the
tobacco and alcohol sectors. Lastly, it underlined the importance, subject to the outcome of the feasibility
study proposed by the Commission, of a computerised control system as a long term goal and gave a
commitment to work towards the speedy implementation in the meantime of an effective early warning
system to be operated on a selective basis. Since then the Commission has worked along these lines in
these areas and the Council would invite the Honourable Member to address the Commission itself for
further details and for the extent of progress made in the measures quoted above.

2.
The current situation in general regarding both direct and indirect tax fraud and the possibility of
enhancing administrative cooperation in these areas were discussed by the Ecofin Council at its meeting on
5 June 2000.

C 113 E/44

Official Journal of the European Communities

EN

18.4.2001

At that meeting the Council received a report from an ad hoc Working Party on Tax Fraud which had
been set up by Coreper on 8 September 1999. The report showed that tax evasion within the Community
had reached a disturbing level. All the Member States confirmed their willingness to step up the fight
against fraud both internally and in relations with one another. The Council called on the Commission to
submit as soon as possible proposals based on all the recommendations unanimously agreed upon in the
course of the ad hoc Working Party(cid:146)s proceedings. This also applied to any measures which could be taken
to solve the specific problems relating to excise fraud.

(2001/C 113 E/040)

WRITTEN QUESTION P-1833/00

by Rosemarie M(cid:252)ller (PSE) to the Council

(5 June 2000)

Subject: Terrorism

Having regard in particular to the latest developments in the Philippines, I ask the Council:

(cid:129) On what does the Council base its fundamental understanding of terrorism, and how in particular

does it differentiate between forms of cross-border terrorism?

(cid:129) Does the Council distinguish between different forms of terrorism?

(cid:129) If so, between what different forms, and on the basis of what analytical framework?

(cid:129) If not, why not?

How does the Council assess the possibility:

(cid:129) that European Union territory could be used as a fall-back position by foreign terrorists?

(cid:129) that foreign terrorists could mount attacks on European Union territory?

(cid:129) that terrorists acting independently of any state could come into the possession of weapons of mass

destruction?

(cid:129) how does it further assess the possibility that weapons of mass destruction might be deployed by

terrorists acting independently of any state?

What action has the Council taken hitherto to analyse and counteract the terrorist threat?

To what extent does the Council cooperate in that connection with:

(cid:129) Member State authorities?

(cid:129) other states?

(cid:129) international organisations?

Reply

(30 November 2000)

The main basis of the European Union action against terrorism is the La Gomera declaration adopted

1.
by the meeting of the European Council of 15/16 December 1995 in Madrid.

The declaration provides:

(cid:129) for increase of exchange of operational information about terrorist groups;

(cid:129) improvement of coordination and cooperation between judicial authorities;

(cid:129) handing over to the judicial authorities with jurisdiction of those responsible for terrorist acts.