WRITTEN QUESTION P-0728/01 by Ari Vatanen (PPE-DE) to the Commission. Limits on exemptions from taxation on personal motor vehicles when moving to Finland.
Date: 2001-03-06
Institutions: European Parliament, Provisional data
Subjects: Finland, application of EU law, free movement of persons, intra-EU trade, motor car, national law, tax law, tax-free allowance, vehicle tax

C 235 E/242

Official Journal of the European Communities

EN

21.8.2001

The Erasmus mobility scheme enables a student from one of the Member States participating in the
Socrates programme to study between 3 to 12 months in another participating Member State. The student
receives an Erasmus grant of € 50-500 a month. The average grant among all participating countries in the
academic year 1999/2000 was € 166 per student per month.

The Erasmus student also benefits from the framework for mobility that has been built up under the
Erasmus mobility scheme. Before the Erasmus student leaves for his/her study period, the home university
and the host university agree, together with the student, on a clearly defined programme of studies. At the
end of the study period abroad, the host institution supplies the student and the home institution with
a certificate confirming that the agreed programme has been followed and concluded. The home university
shall ensure to all Erasmus mobility students academic recognition of their studies at the host institution as
a fully recognised part of their home country diploma/degree.

(2001/C 235 E/285)

WRITTEN QUESTION P-0728/01

by Ari Vatanen (PPE-DE) to the Commission

(6 March 2001)

Subject: Limits on exemptions from taxation on personal motor vehicles when moving to Finland

In 1998, when it issued an official notification concerning the taxation of second-hand motor vehicles
imported into Finland from other Member States, the Commission also asked for any other related
breaches of Community law to be reported to it.

The Commission has already adopted a position on the shortcomings in the taxation of imported second-
hand motor vehicles.

The rules restricting imports of personal motor vehicles into Finland also require action by the Commis-
sion. Finland(cid:146)s motor vehicle taxation law restricts tax-free importation of such vehicles in a manner which
contravenes Directive 83/183/EEC (1):

(cid:129) FIM 80 000 is the limit for exemption from taxation of personal motor vehicles,

(cid:129) there is a limit of 72 days on length of stay in Finland,

(cid:129) the number of personal motor vehicles is limited to one,

(cid:129) the importer must be at least 18 years old,

(cid:129) a personal motor vehicle may only be imported at the time of change of residence,

(cid:129) the motor vehicle taxation law does not contain any provisions concerning freedom from taxation on

grounds of marriage or inheritance,

(cid:129) after a personal motor vehicle has been imported, it must be kept for an unreasonably long time

before it can change hands.

These restrictions are an obstacle to the free movement of persons within the EU. What will the
Commission do to ensure that personal motor vehicles can be imported into Finland tax-free?

(1) OJ L 105, 23.4.1983, p. 64.

Answer given by Mr Bolkestein on behalf of the Commission

(9 April 2001)

The Commission agrees with the Honourable Member that failure to apply in full Council Directive 83/
183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of
the personal property of individuals is an obstacle to the free movement of persons. The question of

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Official Journal of the European Communities

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whether Finland applies the Directive in full was examined in detail by Commission officials who visited
the Finnish administration.

The Commission intends to continue its examination of whether Finnish regulations and practice are
compatible with Community law.

(2001/C 235 E/286)

WRITTEN QUESTION P-0729/01

by Antonio Di Pietro (ELDR) to the Commission

(6 March 2001)

Subject: Euro real property value

The 1978 Fourth EEC Directive defined when, where and how long-term losses in fixed assets were to be
entered in accounts. Transposition of the Directive by the Member States made it possible to compare the
accounts of businesses in the different countries.

However, a thorough analysis of the situation in Italy would seem to indicate that the criterion relating to
homogeneity in the determination of real property values entered in accounts is not respected.

Given that, inside an area using a single currency, the criterion and methodology for determining the value
of marketable goods should be standardised, the merging of the various national currencies into a single
currency should also have been preceded by a process of harmonisation of values.

With specific reference to land and building property, one of the major elements in balance sheets:

(cid:129) What criterion and methodology have been adopted and are applied for the purpose of harmonised

evaluation in countries belonging to the monetary union?

(cid:129) When were these defined, adopted and implemented in the individual countries?

(cid:129) When were corrections made to any budget values where this proved necessary following the

recalculation of values?

Answer given by Mr Bolkestein on behalf of the Commission

(23 April 2001)

In accordance with the Fourth Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of
certain types of companies (1), land and buildings are recorded in the balance sheet at their historical cost.
Member States may however allow a revaluation of these assets under certain conditions stated in the
Directive.

Where land and buildings have been revalued, the historical cost amount must be shown in the notes on
the accounts. This allows for a comparison between those companies which adhere to the historical cost
accounting principle and those companies which have applied a revaluation.

The Fourth Directive states that value adjustments must be made in respect of land and buildings so that
they are valued at the lower figure to be attributed to them at the balance sheet if it is expected that the
reduction in their value is permanent. The Fourth Directive does however not impose a specific method on
how to calculate these value adjustments.

In accordance with the Fourth Directive, the valuation rules applied in the annual accounts must be
specified in the notes on the accounts. The same applies for the value adjustments if they have not been
shown separately in the profit and loss account.

The introduction of the euro has no specific consequences for the valuation of land and buildings.

(1) OJ L 222, 14.8.1978.