WRITTEN QUESTION E-2538/00 by Neil MacCormick (Verts/ALE) to the Commission. Erasmus programme: taxation of students.
Date: 2000-07-28
Institutions: European Parliament, Provisional data
Subjects: EU programme, competence of the Member States, educational exchange, foreign student, tax exemption

22.5.2001

EN

Official Journal of the European Communities

C 151 E/9

Ministerial meetings

(cid:129) ASEAN Regional Forum, Bangkok, 27 July;

(cid:129) ASEAN Post-Ministerial Conferences, Bangkok 28 and 29 July;

(cid:129) EU/South Korea Ministerial meeting, Bangkok, 29 July;

(cid:129) EU/United States Ministerial meeting, Paris, 2 October;

(cid:129) ASEM, Seoul, 20 October;

(cid:129) EU/Japan Ministerial meeting, Seoul, 21 October;

(cid:129) EU/ASEAN Ministerial meeting, Vientiane, 12 December;

(cid:129) EU/Canada Ministerial meeting, Paris, 3 November;

(cid:129) Barcelona IV, Marseilles, 16 November;

(cid:129) European Conference, Sochaux, 23 November.

(cid:129) EU/SADC Ministerial Conference, Gaborone (Botswana), 29 and 30 November;

Ministerial meetings held alongside meetings of the General Affairs Council in Brussels

(cid:129) 11 July: Cooperation Councils with Kyrgyzstan and Kazakhstan;

(cid:129) 19 September: EEA Ministerial Council;

(cid:129) 19 September: Association Councils with Hungary and the Czech Republic;

(cid:129) 9 and 10 October: Association Councils with Bulgaria and Poland;

(cid:129) Association Council with Morocco, 9 October;

(cid:129) Cooperation Councils with Armenia, Georgia and Azerbaijan, 10 October;

The Council is unable to provide details of the total cost of these meetings, for several reasons:

(cid:129) when the meetings take place in the country of the Presidency, it bears the costs;

(cid:129) when they take place in a third country, the host country covers the costs;

(cid:129) Cooperation and Association Councils are held alongside meetings of the General Affairs Council.

Apart from interpreting costs, no expense is borne by the Union(cid:146)s budget.

2.
The total cost of meetings with third countries held during the Portuguese Presidency in 2000 and
the German and Finnish Presidencies in 1999 was borne either by the respective Presidencies or by the
host countries.

(2001/C 151 E/011)

WRITTEN QUESTION E-2538/00

by Neil MacCormick (Verts/ALE) to the Commission

Subject: Erasmus programme: taxation of students

(28 July 2000)

Can the Commission confirm that students participating in Erasmus exchange programmes as visiting
students are exempt from liability to local taxation when resident as visiting students in the host country?
Can the Commission therefore advise as to the proper course of action when a visiting student on an
exchange between the UK and France receives tax demands, and ultimately (cid:145)final demands(cid:146) from Grenoble
(2nd Division) or any other such local authority?

C 151 E/10

Official Journal of the European Communities

EN

22.5.2001

Answer given by Mr Bolkestein on behalf of the Commission

(9 October 2000)

In the absence of harmonised Community legislation, direct
competence of the Member States.

taxation falls in principle under the

According to the information available in the Commission, the Erasmus grants are exempted from income
taxation in all the countries participating in Erasmus. The Honourable Member(cid:146)s question refers however
specifically to local taxation.

There is not as such any local income tax in France. It is possible that the (cid:145)local taxation(cid:146) mentioned by the
Honourable Member in the question refers to taxes, dues or other fees charged by a town to residents for
public services. Exchange students will not necessary be exempted from such duties. Nor would such duties
normally be covered by double taxation conventions concluded between Member States.

(2001/C 151 E/012)

WRITTEN QUESTION E-2548/00

by Mar(cid:237)a Sornosa Mart(cid:237)nez (PSE) to the Commission

(28 July 2000)

Subject: Failure by Spain to comply with Article 12(5) of the (cid:145)Television without frontiers(cid:146) Directive

(advertising during children(cid:146)s programmes)

Article 12(5) of Directive 97/36/EC (1) (amending Directive 89/552/EEC (2)), better known as the (cid:145)Television
without frontiers(cid:146) Directive, stipulates that (cid:145)children(cid:146)s programmes, when their scheduled duration is less
than thirty minutes, shall not be interrupted by advertising or by teleshopping(cid:146). Nevertheless, as was
pointed out in Written Question E-2864/99 (3), Spanish television stations are broadcasting more than the
permitted number of advertisements during the time slot for children(cid:146)s programmes, while 5 % of those
advertisements fail to comply with existing legislation.
In response to this and other complaints by
consumers(cid:146) associations, the Commission has opened infringement proceedings against Spain for failure to
comply with the provisions on advertising laid down in the (cid:145)Television without frontiers(cid:146) Directive.

The Advertising Education Forum (AEF), the operational arm of the World Federation of Advertisers,
recently expressed concern at the possible tightening of Community legislation on advertising during
children(cid:146)s programmes and said it would oppose any moves in that direction by the forthcoming Swedish
Presidency of the EU. Since 1991 there has been a law in Sweden prohibiting advertising before, during
and after children(cid:146)s programmes, while countries such as Austria and Belgium have banned advertising
from children(cid:146)s programmes for some time, and Greece has outlawed television advertising of toys.

Is the Commission examining whether Spanish broadcasting companies are complying with Community
rules on advertising, particularly Article 12(5) of the (cid:145)Television without frontiers(cid:146) Directive?

With reference to that Directive(cid:146)s avowed aim of protecting minors, will the Commission propose that the
banning and restricting of advertising during children(cid:146)s programmes be extended, drawing on the
successful experiences of countries such as Sweden, Belgium, Austria and Greece?

What progress has been made with the infringement proceedings brought against Spain for failure to
comply with Directive 97/36/EC?

(1) OJ L 202, 30.7.1997, p. 60.
(2) OJ L 298, 17.10.1989, p. 23.
(3) OJ C 225 E, 8.8.2000, p. 213.