WRITTEN QUESTION E-0763/01 by Mogens Camre (UEN) to the Commission. Tax on second-hand cars imported from other EU countries.
Date: 2001-03-13
Institutions: European Parliament, Provisional data
Subjects: Denmark, import, tax system, used goods, vehicle tax

C 340 E/86

Official Journal of the European Communities

EN

4.12.2001

Answer given by Mr Patten on behalf of the Commission

(16 May 2001)

On the occasion of official visits (e.g. by the President, a Vice-President, or by the President of
a Parliamentary Delegation or Committee) of the Parliament to third countries the Delegation of the
Commission, in co-ordination with the services of the Parliament and through the intermediary of the
Commission services in Brussels, provides assistance in the preparation of the visit.
It also provides
briefings and, as far as possible, logistic support. The Head of Delegation, as a general rule, accompanies
such visits throughout their duration. The Delegation also organises contacts with the media and, where
possible, organises a reception for the Parliamentary visitor(s). The Delegation also provides follow-up
information on the results of the visit, notably the reactions of the local media.

For unofficial visits or visits from a single Parliamentary group, the visiting Member of the European
Parliament or the competent bodies of the European Parliament inform the Commission of the visit and of
the help that is requested. The Delegation responds to these requests as instructed by the Commission
services and far as it is able to. In these cases as a general rule the Delegation does not take initiatives vis-(cid:224)-
vis the government.

(2001/C 340 E/100)

WRITTEN QUESTION E-0763/01

by Mogens Camre (UEN) to the Commission

(13 March 2001)

Subject: Tax on second-hand cars imported from other EU countries

On 22 February 2001, the European Court of Justice handed down judgment in Case C-393/98. According
to this judgment, Portugal is not entitled to tax second-hand cars imported from other EU countries.

Danish legislation seeks to discourage second-hand car imports from other European countries by levying
a registration duty determined according to the estimated value of the imported car. Duty is calculated on
the basis of prior valuation and subsequent inspection.

The duty in question can vary significantly but is usually about 200 %. There are documented cases of
500 % duty being charged, which is clearly prohibitive even with Denmark(cid:146)s already high taxes on new
cars.

Can the Commission state whether it considers the above judgment regarding Portugal to be applicable, by
analogy, to the Danish duty on imported second-hand cars?

Answer given by Mr Bolkestein on behalf of Commission

(18 June 2001)

The Commission confirms that
Justice on
22 February 2001 in Case C-393/98, Gomes Valente, may have implications beyond the actual dispute
referred to the Court for a preliminary ruling.

it believes the judgment handed down by the Court of

The following points in particular emerge from the Commission(cid:146)s initial analysis:

(cid:129) The Court states that in order to avoid the administrative burden inherent in a system in which actual
is determined by an assessment or expert examination of every vehicle, a Member State might be able
to establish, by means of fixed scales determined by statute, regulation or administrative provision and
calculated on the basis of criteria such as a vehicle(cid:146)s age, kilometrage, general condition, method of
propulsion, make or model, a value for second-hand vehicles which, as a general rule, would be very
close to their actual value.

(cid:129) The Court insists that even under a new system taking the above factors into account an individual

must be able to challenge the administration(cid:146)s assessment.

4.12.2001

EN

Official Journal of the European Communities

C 340 E/87

(cid:129) The Court points out that the principle of neutrality as between Member States does not in any way
mean eliminating the competitive advantage of second-hand vehicles which could be bought more
cheaply in another Member State.

These points are likely to apply to Denmark among other countries.

(2001/C 340 E/101)

WRITTEN QUESTION E-0765/01

by Bill Miller (PSE) to the Commission

(13 March 2001)

Subject: Capital investment

Further to my previous Question E-1417/00 (1), is the Commission yet in a position to provide the figures
requested, i.e. would the Commission list capital investment, since 1988, within each Member State in the
following categories:

(cid:129) oil and gas extraction;

(cid:129) manufacturing; distribution;

(cid:129) hotels and catering;

(cid:129) financial business services;

(cid:129) transport and communications;

(cid:129) private dwellings?

(1) OJ C 72 E, 6.3.2001, p. 54.

Answer given by Mr Solbes Mira on behalf of the Commission

(14 June 2001)

In statistics the (cid:145)Capital investment(cid:146) is usually measured through a macroeconomic aggregate called (cid:145)Gross
fixed capital formation(cid:146).

Its latest data are listed in the two attachments, which are sent direct to the Honourable Member and to
Parliament(cid:146)s Secretariat.

The first of the attachment sent is based on the current Methodology ESA 95, the second on the former
one ESA 79 (The ESA is the European System of Accounts, the standard Methodology in this field).

As the data under ESA 95 are not yet fully available, the data under ESA 79 are attached as well, these are
available only up to 1997.

The increase in level between ESA 95 and ESA 79 is due to an extension of coverage, in particular the
inclusion of certain intangible investments (software, data bases, art (cid:133)), mineral exploration (successful or
not), civil equipment used by military (airports, hospitals, (cid:133)), etc.

The matching between the branches of the Honourable Member(cid:146)s request and the available ones is as
follows:

1. Under ESA 95 (Nomenclature NACE rev. 1 Level A31):

(cid:129) mining and quarrying of energy producing materials;

(cid:129) manufacturing;

(cid:129) construction;