WRITTEN QUESTION E-3018/00 by Glyn Ford (PSE) to the Commission. VAT reduction on energy saving measures.
Date: 2000-09-26
Institutions: European Parliament, Provisional data
Subjects: VAT, building industry, energy saving, tax exemption

6.6.2001

EN

Official Journal of the European Communities

C 163 E/27

With regard to the issue of respect of the acquis in the field of trademarks the Commission has made
Poland fully aware of the obligations arising out of the acquis and that Poland must be in a position to
meet these requirements upon accession.

(1) OJ C 89 E, 20.3.2001, p. 183.

(2001/C 163 E/026)

WRITTEN QUESTION E-3016/00

by Elizabeth Lynne (ELDR) to the Council

(25 September 2000)

Subject: Bonded labour

Does the Council have any information regarding when the Government of Nepal intends to introduce
national legislation to give effect to its declaration of 17 July 2000 which outlawed bonded labour?

Does the Council have any information about whether the legislation will include a clear definition of
bonded labour that includes both the Haliya and Kamaiya peoples, an enforcement strategy to ensure that
those found to be exploiting bonded labourers are prosecuted and a rehabilitation programme which
provides former bonded labourers with viable alternatives for a sustainable income?

Reply

(12 February 2001)

The Council(cid:146)s subordinate bodies have not discussed the situation in Nepal recently, notably as regards the
Nepalese Government(cid:146)s intentions to introduce legislation to give effect to its declaration of 17 July 2000
which outlawed bonded labour.

The Council is therefore unable to give any assurances at this stage that the legislation concerned will
include a clear definition of bonded labour, with explicit reference to the Haliya and Kamaiya peoples, and
the other very specific points mentioned in the Honourable Member(cid:146)s question.

(2001/C 163 E/027)

WRITTEN QUESTION E-3018/00

by Glyn Ford (PSE) to the Commission

(26 September 2000)

Subject: VAT reduction on energy saving measures

Under new legislation, VAT on energy saving measures (including the use of renewables) has been reduced
from 17,5 % to 5 %. However, this only applies to systems installed by a professional and not by DIY (do it
yourself).

Within my South west of England constituency, the Stroud Solar Club is an independent organisation that
promotes the DIY (do it yourself) installation of solar hot weather systems. Individuals from the Solar Club
are backed up by skilled trainers and given training in theory and practical skills. Given this fact, would the
Commission not agree that it makes sense to encourage well-informed DIY enthusiasts by reducing VAT
on energy saving measures for systems they install?

What plans does the Commission have to reduce VAT from 17,5 % to 5 % for DIY- installed systems, as
well as (cid:145)professionally(cid:146) installed systems?

C 163 E/28

Official Journal of the European Communities

EN

6.6.2001

Answer given by Mr Bolkestein on behalf of the Commission

(3 November 2000)

The situation under current Community VAT legislation is that category 9 of Annex H of the 6th VAT
Council directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States
relating to turnover taxes (cid:129) Common system of value added tax: uniform basis of assessment (1) covers the
(cid:145)supply, construction, renovation and alteration of housing provided as part of social policy(cid:146). Member
States may therefore allocate a reduced VAT rate of no less than 5 % to these services.

Energy saving products, once incorporated into this global process, are automatically covered by this
provision, like all building materials, when they are supplied as a part of a service provided by a building
contractor, whereas the same goods when bought across the counter by an individual are considered as
supply of goods, and therefore the standard rate applies.

As the Honourable Member will know, the new VAT strategy (2) foresees that a review and rationalisation
of the rules and derogations applying to the definition of reduced VAT rates should be considered in the
medium term. Particular attention will be paid to the use of reduced VAT rates to goods and services that
support Community policies (e.g. to help protect the environment, etc.).

(1) OJ L 145, 13.6.1977, Directive as last amended by Council Directive 2000/17/EC of 30 March 2000 (OJ L 84,

5.4.2000).

(2) COM(2000) 348 final.

(2001/C 163 E/028)

WRITTEN QUESTION E-3039/00

by Michl Ebner (PPE-DE) to the Commission

(28 September 2000)

Subject: Introduction of DNA tests across Europe

DNA information now makes it easier to secure the conviction of offenders. The United Kingdom, for
example, is now intending to make all offenders undergo such tests in future. A DNA database which was
accessible throughout Europe would make detection and subsequent investigation in cases where the
accused is actually guilty considerably simpler and more efficient.

Does the Commission intend, in the field of police cooperation and internal security, to encourage the
Member States to step up the use of such DNA tests with a view to building up a Europe-wide network of
this type of data?

Answer given by Mr Vitorino on behalf of the Commission

(11 December 2000)

The working structures of the Council are currently discussing a draft Council resolution (1) to establish
common standards for the deoxyribonucleic acid (DNA) markers used in forensic DNA analysis in Member
States (such common standards would simplify the exchange of DNA analysis results between Member
States); a mechanism for maintaining and developing the harmonisation of forensic DNA analysis among
Member States and guidelines on how to exchange DNA analysis results.

The draft resolution takes into account the work of the DNA working group of the European network
forensic science institutes (ENFSI) on the harmonisation of DNA markers and DNA technology, funded by
the Community(cid:146)s STOP programme, adopted by the Council in 1996 (2). It aims at encouraging practical
co-operation between law enforcement agencies and other bodies responsible for actions against the
trafficking in human beings and the sexual exploitation of children.