WRITTEN QUESTION E-3399/00 by Mikko Pesälä (ELDR) to the Commission. VAT avoidance.
Date: 2000-11-03
Institutions: European Parliament, Provisional data
Subjects: VAT, competence of the Member States, tax avoidance, tax evasion, tax inspection, tax rebate

C 163 E/106

Official Journal of the European Communities

EN

6.6.2001

(2001/C 163 E/114)

WRITTEN QUESTION E-3397/00

by Caroline Jackson (PPE-DE) to the Commission

(3 November 2000)

Subject: Soul for Europe Programme

Can the Commission give the following information regarding what is known as the Soul for Europe
Programme:

1. Has the Soul for Europe Programme received any grant from the European Union budget?

2. How does the Soul for Europe fund or programme function, what are its objectives and who

administers it?

3.

If such grants are given to the Soul for Europe Programme from the EU budget, how does the
Commission answer the criticism that it should not seek to give financial support to religious
organisations to promote closer political integration which members of those organisations do not
necessarily support?

Answer given by Mrs Reding on behalf of the Commission

(11 December 2000)

There is no Community programme called (cid:145)Soul for Europe(cid:146). There is an organisation of this name which
coordinates the work of religious associations of all denominations.

Soul for Europe is an organisation independent of the European institutions. Its objectives and who
administers it are its own responsibility.

The associations which are members of Soul for Europe, like all others concerned, have access to budget
heading A-3024, which since 1999 has operated on the basis of the publication of a call for proposals.

Soul for Europe is not subsidised directly via budget heading A-3024. However, it received an operational
grant of € 44 000 for the year 2000 on the basis of budget heading A-3021.

(2001/C 163 E/115)

WRITTEN QUESTION E-3399/00

by Mikko Pes(cid:228)l(cid:228) (ELDR) to the Commission

(3 November 2000)

Subject: VAT avoidance

I have noticed that in some EU Member States it is hard to get a receipt on which the VAT is clearly
indicated. Because not every shop has electronic cash registers, it is very easy to avoid paying VAT. This
problem should not be neglected, since the greater part of VAT revenue goes to the EU and thus the non-
payment of VAT is of concern to the whole EU.

What percentage of VAT does the Commission estimate is avoided, and how does it propose to improve
the effectiveness of controls?

6.6.2001

EN

Official Journal of the European Communities

C 163 E/107

Answer given by Mr Bolkestein on behalf of the Commission

(6 December 2000)

Article 22(3)(a) of the Sixth VAT directive (1) obliges a taxable person to issue an invoice, or other
document serving as an invoice (including, where approved by the Member State concerned, a cash
register receipt) in respect of supplies of goods or services to another taxable person. No such obligation
arises in Community law in respect of supplies to non-taxable persons. The collection and control of VAT
in the Community falls under the competence of Member States which may impose obligations which they
deem necessary for the correct collection of the tax and for the prevention of evasion.

The non-issue of a VAT receipt is in itself therefore not a presumption of fraud by a supplier. A taxable
person is obliged to account for VAT on all sales even those for which a VAT receipt has not been issued.
In the context of a control of a taxable person, Member States(cid:146) tax administrations take cash sales into
account.

As there are many different national estimates of tax evasion it has not been possible to compile any
overall reliable figure.

At Community level the Commission is,
in accordance with Article 14 of Council Regulation (EEC)
No 218/92 and Article 12 of Regulation (EEC, Euratom) No 1553/89, continuously monitoring the
effectiveness of Member States(cid:146) collection and control of VAT as well as administrative cooperation. The
last reports based on the above-mentioned regulations made several recommendations to the Member
States on how to improve control and the fight against VAT fraud (2). At Community level,
the
Commission will soon present new legislation in order to make it possible for Member States to improve
administrative cooperation substantially.

(1) Sixth 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 (OJ L 145,
13.6.1977).

(2) Third Article 14 Report on the Application of Council Regulation (EEC) No 218/92 of 27 January 1992 on
administrative cooperation in the field of indirect taxation (VAT) (OJ L 24, 1.2.1992) and Fourth Report under
Article 12 of Regulation (EEC, EURATOM) No 1553/89 on VAT Collection and Control Procedures (OJ L 155,
7.6.1989).

(2001/C 163 E/116)

WRITTEN QUESTION E-3403/00

by Monica Frassoni (Verts/ALE) to the Commission

(7 November 2000)

Subject: Seconded national experts system: operation and current state of affairs

The Commission set up the seconded national experts system by its decision of 7 January 1998, amended
by its decision of 3 February 1999, in order to supply the Commission with staff with more specialised
experience, especially in technical sectors, for a fixed period of time, and to allow officials from the
Member States(cid:146) administrations to gain work experience within Commission departments.

Is the Commission aware of how many national experts are currently working at the Commission?

Which technical sectors are they working in?

Is the Commission aware of the grades at which the various experts are classified?

How many of the national experts come from national administrations, and how many from private
enterprises?

What is the breakdown, with regard to nationality, of the duties of national experts?