WRITTEN QUESTION E-3002/00 by Klaus-Heiner Lehne (PPE-DE) to the Commission. Procedure whereby the income derived from share-based investment funds is halved for tax purposes pursuant to the German Law on Tax Reductions.
Date: 2000-09-20
Institutions: European Parliament, Provisional data
Subjects: Germany, application of EU law, investment company, share, tax harmonisation

C 151 E/38

Official Journal of the European Communities

EN

22.5.2001

Can the Commission say whether it intends to ascertain the advisability of drawing up common standards
laying down general rules aimed at achieving uniformity throughout the European Union?

Answer given by Mrs de Palacio on behalf of the Commission

(13 November 2000)

Several international organisations, and in particular the World Highways Association (AIPCR) and the
United Nations(cid:146) Economic Commission for Europe (UN-ECE), are actively and efficiently working in order
to improve tunnel safety, more especially by pooling experience and listing the various techniques and
procedures. The Commission does not intend to duplicate or repeat the work in progress, especially since
very long road tunnels differ too widely in geometry, location and age to justify the application of a
traditional standardising approach to them.

However, tunnel safety, and that of the oldest in service must be routinely re-assessed in order to gain the
greatest benefits from innovations and technical progress. Each individual set of equipment can be assessed
on the basis of common criteria that are intended to raise the level and consistency of the transport system
and to promote cooperation among Member States. The Commission(cid:146)s intention is to provide itself with
an assessment tool that has been harmonised throughout the Community.

The advanced techniques applying to traffic management, signalling and communication between drivers
and tunnel operators require a higher level of interoperability, such as the development of protocols that
can be understood by users regardless of nationality. There is also a preferred area of activity for the
Community, while applications aimed at tunnel safety must be consistent with general applications on
open roads in order to avoid any need for specific user training.

In parallel to this, as part of the Nedies (Natural and environmental disaster information exchange system)
project, the Commission is organising feedback from the civil defence services on action by the emergency
service during all of the major incidents taking place in recent years in tunnels on Community territory.
The final report will be available on the Internet, just like all of the other feedback reports already written
(http://nedies.jrc.it/).

(2001/C 151 E/048)

WRITTEN QUESTION E-3002/00

by Klaus-Heiner Lehne (PPE-DE) to the Commission

(20 September 2000)

Subject: Procedure whereby the income derived from share-based investment funds is halved for tax

purposes pursuant to the German Law on Tax Reductions

It transpires from an article in the Frankfurter Allgemeine Zeitung of 2 September 2000 that the Law on
Tax Reductions, which came into force on 1 January 2000, puts foreign share-based investment funds at a
disadvantage vis-(cid:224)-vis share-based investment funds established under German law. German dividend
income will in future be subject to what is known as the (cid:145)Halbeink(cid:252)nfteverfahren(cid:146) (procedure whereby
the income is halved for tax purposes), whereas the income from non-German share-based investment
funds will be subject to the previous rules, i.e. full taxation.

This gives rise to the following questions:

1. How does the Commission view these new rules under German tax law in view of the principle of

equal treatment under European law and of the prohibition on discrimination?

2. What action does the Commission intend to take, if any?

22.5.2001

EN

Official Journal of the European Communities

C 151 E/39

Answer given by Mr Bolkestein on behalf of the Commission

(15 November 2000)

The Commission(cid:146)s attention has already been drawn by a number of foreign funds to the question of tax
arrangements for share-based investment funds.

1.
The Commission is aware of the Law on Tax Reductions referred to in the Frankfurter Allgemeine
Zeitung of 2 September. It is currently undertaking a detailed comparison of the tax regime for German
and foreign funds in the light of the relevant Community provisions, with particular reference to the non-
discrimination rule.

Depending on the outcome, the Commission may if it sees fit prepare a case under Article 226

2.
(ex Article 169) of the EC Treaty.

(2001/C 151 E/049)

WRITTEN QUESTION E-3005/00

by Bill Miller (PSE) to the Commission

(26 September 2000)

Subject: EU human rights aid

There are many organisations which receive EU human rights financial aid.

Could the Commission:

1.

List all those organisations in receipt of such funding and indicate which are government organisa-
tions and which are NGOs?

2. Detail the level of funding allocated to each listed organisation?

Answer given by Mr Patten on behalf of the Commission

(6 November 2000)

Concerning actions financed from Chapter B7-7 of the external relations sector of the budget, the
information requested by the Honourable Member has just been published by the European Human Rights
Foundation, financed by the Commission,
in its (cid:145)Compendium 2000(cid:146). A copy is sent direct to the
Honourable Member and to Parliament(cid:146)s Secretariat.

Support for human rights may also be considered for funding from the internal policy section of the
Community budget in accordance with the commentaries for the budget lines covering refugees, asylum
seekers and migrants.

(2001/C 151 E/050)

WRITTEN QUESTION E-3007/00

by Glyn Ford (PSE) to the Commission

(26 September 2000)

Subject: Town twinning and eligibility criteria

Under the eligibility criteria for town twinning, the EU does not provide financial assistance for exchanges
between towns less than 250 km apart.

Poole (South West England) and Cherbourg (France) have a long-standing twinning agreement, but are
ineligible for a grant because the two towns are less than 250 km apart.