WRITTEN QUESTION E-3576/00 by Cristiana Muscardini (UEN) to the Commission. Tax concessions following natural disasters.
Date: 2000-11-17
Institutions: European Parliament, Provisional data
Subjects: aid to undertakings, economic reconstruction, emergency aid, natural disaster, tax exemption, tax harmonisation

C 163 E/168

Official Journal of the European Communities

EN

6.6.2001

Has it checked whether there was a failure to observe EU regulations on hygiene in slaughterhouses and
food handling?

Does it intend to open an enquiry in order to identify where responsibility may or may not lie?

Answer given by Mr Byrne on behalf of the Commission

(9 January 2001)

The Commission was not informed officially of the outbreak of food poisoning in Barcelona due to the
bacterium E. coli. On becoming aware of it indirectly and having noted references to it in a Spanish
language newspaper, the Commission contacted the relevant Spanish authorities for information. The
level, not having extended to other
authorities explained that the matter was being handled at local
Member States.

There are two criteria necessary to permit the launching of a rapid alert system notification. These are,
firstly, that the matter presents a grave risk to human health and, secondly, that the products in question
affect more than one Member State. If one of these criteria is not met, the problem is managed locally or
nationally.

The proposal (1) to modify Council Directive 92/59/EEC of 29 June 1992 on general product safety (2)
includes a provision whereby Member States will be obliged to report incidents occurring at national level.

(1) OJ C 337 E, 28.11.2000.
(2) OJ L 228, 11.8.1992.

(2001/C 163 E/191)

WRITTEN QUESTION E-3576/00

by Cristiana Muscardini (UEN) to the Commission

(17 November 2000)

Subject: Tax concessions following natural disasters

In the event of a natural disaster, the aid provided both to individuals and organisations must be aimed at
returning the areas hit to the situation they were in prior to the disaster. Aid to local businesses is
therefore important with a view to enabling the local economy to recover.

Would the Commission ask the governments of the Member States to adopt special direct measures
whenever a natural disaster occurs, such as the suspension of companies(cid:146) commercial and legal payment
obligations?

Would it also take action to ensure that reconstruction work is exempted from VAT or that the VAT paid
thereon is fully reimbursed?

Answer given by Mr Bolkestein on behalf of the Commission

(29 January 2001)

The exemptions provided for in Community legislation on VAT constitute exceptions to the principle
established in Article 2 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation
of the laws of the Member States relating to turnover taxes (cid:129) Common system of value added tax:
uniform basis of assessment. (1) According to this the supply of all goods and services effected for
consideration by a taxable person is subject to value added tax. The aim of the Community legislator in
including a common list of exemptions in the Sixth Directive was both to avoid different VAT treatment of
the same situations within the Community and ensure comparable collection of own resources in all the
Member States.

6.6.2001

EN

Official Journal of the European Communities

C 163 E/169

The exemptions provided for in the Sixth Directive do not cover reconstruction operations carried out
following natural disasters. In addition, the existence of these exemptions has been shown to cause
difficulties as regards tax neutrality and operators have frequently complained about this. The Commission
does not therefore intend to broaden the scope of these exemptions in the future.

In view of the current legal framework for VAT the Commission is of the opinion that a solution to the
problem raised by the Honourable Member should be sought outside the common VAT system.

Furthermore, Article 87(2)(b) (ex Article 92) of the EC Treaty considers aid to make good the damage
caused by natural disasters or other exceptional occurrences to be compatible with the common market.
It is therefore up to the Member States, in accordance with the principle of subsidiarity, to decide whether
to take these measures and in what form.

(1) OJ L 145, 13.6.1977.

(2001/C 163 E/192)

WRITTEN QUESTION E-3578/00

by Cristiana Muscardini (UEN) to the Commission

(17 November 2000)

Subject: Political refugees in Europe

It is extremely important for host countries to ensure that political refugees are given the best possible
treatment when they arrive. In Italy, however, political refugees from Somalia do not receive the same
treatment as in other European countries.

Would the Commission not agree that it should ask all the European governments to harmonise their
legislation on the rights of political refugees, so as to ensure that the same rules apply in all the EU
Member States?

Answer given by Mr Vitorino on behalf of the Commission

(18 December 2000)

The Commission would remind the Honourable Member that, taking as a basis the conclusions of the
Tampere summit and the scoreboard for monitoring progress achieved in establishing the area of freedom,
security and justice, it will be putting forward proposals for legislation on the conditions governing the
reception of asylum-seekers by March 2001 and on the approximation of the rules governing the
recognition and the content of refugee status and additional forms of protection providing an appropriate
status for all persons in need of such protection by the end of 2001. Once these proposals have been
adopted, they will be applicable in all the Member States covered by Title IV of the EC Treaty. They will
complement the proposal for a Council Directive on minimum standards on procedures in Member States
for granting and withdrawing refugee status, presented by the Commission on 20 September 2000 (1).

The Commission would also refer the Honourable Member to its communication of 22 November 2000 (2)
Towards a common asylum procedure and a uniform status, valid throughout the Union, for persons
granted asylum.

(1) COM(2000) 578 final.
(2) COM(2000) 755.