WRITTEN QUESTION E-2565/00 by Chris Davies (ELDR) to the Commission. VAT on toll charges.
Date: 2000-08-01
Institutions: European Parliament, Provisional data
Subjects: European tax cooperation, VAT, competence of the Member States, toll

3.4.2001

EN

Official Journal of the European Communities

C 103 E/185

(2001/C 103 E/211)

WRITTEN QUESTION E-2565/00

by Chris Davies (ELDR) to the Commission

(1 August 2000)

Subject: VAT on toll charges

Will the Commission confirm that, in the event of the European Court of Justice endorsing the opinion of
the Advocate General, VAT will be applicable to charges levied by both public and private sector operators
of bridges and tunnels in the United Kingdom and will also be applicable to toll charges levied for the use
of roads and motorways throughout the European Union?

What is the Commission(cid:146)s estimate of the total value of toll charges currently being levied across the EU
without payment of VAT?

Is it the case that any requirement on road users to pay VAT would be lifted should national or local
governments decide not to levy toll charges for the use of roads, bridges or tunnels within their
ownership?

Answer given by Mr Bolkestein on behalf of the Commission

(6 October 2000)

According to the Court of Justice(cid:146)s judgments of 12 September in Cases C-276/97, C-358/97, C-359/97,
C-408/97 and C-260/98, the operation of toll roads, tunnels or bridges constitutes a provision of services
within the scope of the tax and is therefore taxable.

If, however, an activity is exercised by a public-law body and forms part of its statutory obligations, that
body is not considered a taxable person. Where these two conditions are fulfilled, no VAT is due on the
tolls levied.

Since collecting VAT is a matter for the Member States, the Commission does not yet have firm figures on
the total value of tolls on which VAT is, mistakenly, not being collected.

A service is subject to VAT if it is supplied for consideration and there is a direct link between the service
provided and the payment received. In contrast, no VAT is due on the use of a road, bridge or tunnel free
of charge.

(2001/C 103 E/212)

WRITTEN QUESTION E-2570/00

by Piia-Noora Kauppi (PPE-DE) to the Commission

(1 August 2000)

Subject: Impact of the rules governing livestock farms on the swallow population

In Finland the swallow population is falling as a result of structural change in rural areas and the decline of
livestock farming. Swallows, which nest almost exclusively on buildings, have lost a large proportion of
their nesting places. In addition to this, the rapid increase in the number of magpies has further reduced
the swallow population, since magpies feed on swallow eggs and fledglings.

Moreover, the magazine (cid:145)Suomen Luonto(cid:146) (Finnish Nature) has reported that the situation is getting worse,
since the Community rules on cattle barns might deprive swallows of nesting places. According to the
magazine, the Community has adopted rules which serve to prevent birds nesting on livestock farms. The
in particular
restriction can probably be traced back to fears that the birds might spread diseases,
salmonella, to livestock farms.

Can the Commission state which rules governing livestock farms might have the impact outlined above? If
such rules exist, has consideration been given to the implications of the additional restrictions imposed on
livestock farms for swallows and their nesting places? What steps does the Commission plan to take in