WRITTEN QUESTION E-0740/01 by Gilles Savary (PSE) to the Commission. VAT on radiology equipment.
Date: 2001-03-09
Institutions: European Parliament, Provisional data
Subjects: VAT, health care, medical diagnosis, tax exemption, tax harmonisation

C 340 E/82

Official Journal of the European Communities

EN

4.12.2001

Hence both the Council and the Commission have made significant progress in creating the necessary
instruments to achieve the objective laid down by the Lisbon European Council of March 2000.

(1) Proposal for a recommendation of the Parliament and of the Council on mobility within the Community for

students, persons undergoing training, young volunteers, teachers and trainers (cid:129) COM(1999) 708 final.

(2) COM(2001) 116 final.
(3) OJ C 205, 19.7.2000.
(4) High-Level Expert Group on Improving Mobility of Researchers, Final Report, 4 April 2001.

(2001/C 340 E/095)

WRITTEN QUESTION E-0740/01

by Gilles Savary (PSE) to the Commission

(9 March 2001)

Subject: VAT on radiology equipment

Does the Commission take the view that the technical flat-rate fee received from social security bodies for
scanner and MRI tests is exempt from VAT pursuant to Article 13(A)(1)(b) and (c) of Council Directive 77/
388/EEC (1) of 15 May 1977 on the harmonisation of the laws of the Member States relating to turnover
taxes (known as the Sixth VAT Directive)?

Is there a difference in treatment depending on whether the body which owns the equipment is a legal
entity involved in commercial activities (company limited by shares, limited liability company, economic
interest grouping) or not (nonstock corporation)?

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

Answer given by Mr Bolkestein on behalf of the Commission

(31 May 2001)

Article 13A(1)(b) of the 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, exempts from VAT hospital and medical care and closely related activities undertaken by
bodies governed by public law or, under social conditions comparable to those applicable to bodies
governed by public law, by hospitals, centres for medical treatment or diagnosis and other duly recognised
establishments of a similar nature. Article 13A(2) allows Member States to set certain conditions where the
exemption is granted to bodies other than those governed by public law. In addition, Article 13A(1)(c)
exempts from VAT the provision of medical care in the exercise of
the medical and paramedical
professions as defined by the Member State concerned.

Although these exemptions are broadly the same in all Member States, it is left to national governments to
define the exact coverage. This is because the nature of health systems vary from state to state. As a result
the VAT exemption overall may vary slightly across the Community.

The provision of a scan or a magnetic resonance imaging (MRI) test to a patient will come within these
exemptions provided that there is a service provided by one of the eligible bodies, for a consideration in
accordance with Article 6 of the Directive. In some Member States where a patient receives diagnosis, they
may be required to pay a proportion of the examination fee with the bulk of the charge being paid by
a health insurance fund. This third party consideration will not affect the exemption.

Where the diagnosis is provided by a body other than one governed by public law, the VAT status of the
supply will be dependent on whether it is provided under social conditions comparable to those applicable
to bodies governed by public law and whether the Member State in question has set conditions in
accordance with Article 13A(2). These conditions include, for example: non-profit making aims; voluntary
management; approved pricing structures; and the unlikelihood of any competitive distortion.

4.12.2001

EN

Official Journal of the European Communities

C 340 E/83

It is possible, therefore, that within the terms of the Sixth VAT Directive, a legal entity involved in
commercial activities with the intention of profit, could be excluded from the exemption in some Member
States under the provisions of these articles.

(2001/C 340 E/096)

WRITTEN QUESTION E-0743/01

by Giles Chichester (PPE-DE) to the Commission

(9 March 2001)

Subject: Budget Item A-3037

At present the European Women(cid:146)s Lobby receives all the funding from Item A-3037, a total of € 600 000
for 2001. Can the Commission give a breakdown on how the money is spent and indicate what access
other NGOs involved in women(cid:146)s rights have to similar funding?

Answer given by Mrs Diamantopoulou on behalf of the Commission

(18 June 2001)

Following the decision of the Parliament, the amount under budget line A-3037 is dedicated to the
European Women(cid:146)s Lobby (EWL)
(€ 600 000 in 2000, € 650 000 in 2001). The Commission has no
discretion on this. As decided by the Parliament, the Commission will pay 80 % of the real expenses up to
the total amount under the budget line.

EWL(cid:146)s budget planning for 2000 (the deadline for handing in the final accounts for 2000 was 31 March
2001):

Administrative expenses

Salaries

Meeting expenses

Expenses for the General Assembly

(€)

149 490

413 900

112 500

74 150

Total

750 000

Main activities carried out by the EWL in 2000:

(cid:129) The preparations for the United Nations Special Session to review and assess progress made in
implementing the Beijing platform for action (Beijing+5) were a major area of activity, as the EWL co-
ordinated the production of the Regional Alternative Report for the Community.

(cid:129) The EWL monitored the work of the Convention for the Union Charter of Fundamental Rights, issuing

regular briefing papers.

(cid:129) The Policy Action Centre on Violence against women focused its activities on the fight against

trafficking in women and lobbying for better international legal protection.

(cid:129) The EWL launched a campaign on Women Asylum Seekers, which will run throughout 2001 to
coincide with the 50th anniversary of the United Nations Geneva Convention on the Status of
Refugees and the developments within the Union concerning asylum and refugee procedures.

(cid:129) During the second half of 2000, the secretariat of the EWL launched a broad consultation process
involving EWL(cid:146)s whole membership of 2700 women(cid:146)s organisations concerning the Social Policy
Agenda. The EWL made a full analysis of the document and made a formal intervention during the
Conference of Ministers on Gender Equality in Paris on 27 October 2000.