WRITTEN QUESTION E-1286/01 by Theresa Villiers (PPE-DE) to the Commission. Vehicle tax.
Date: 2001-05-03
Institutions: European Parliament, Provisional data
Subjects: fiscal policy, tax harmonisation, vehicle tax

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(SLIM) and a revision of provisions on the place of taxation of services. Nevertheless, the presentation of
further new proposals by the Commission will largely depend on the progress made by the Council in
adopting the proposals already tabled.

(1) COM(2000) 348 Final.
(2) OJ L 145, 13.6.1977.
(3) OJ L 269, 21.10.2000.
(4) OJ L 22, 24.1.2001.

(2001/C 364 E/082)

WRITTEN QUESTION E-1286/01

by Theresa Villiers (PPE-DE) to the Commission

(3 May 2001)

Subject: Vehicle tax

In his speech (cid:145)Taxation and competition: the realisation of the internal market(cid:146) in Hoevelaken on 17 March
2000, Commissioner Bolkestein highlighted the issue of vehicle taxation, commenting:

Turning to the field of excises, you have, for example, the problem with registration taxes for cars. If
you buy a new car here in the Netherlands, you will pay a registration tax. But then if you move to
live and work in another Member State and apply for number plates, in 11 Member States you are
going to be asked to pay another registration tax. And there is no system of refunds or relief!

Could the Commission state if it has any plans to harmonise (cid:145)registration tax(cid:146) or if it has any other plans to
coordinate vehicle taxation?

Answer given by Mr Bolkestein on behalf of the Commission

(3 July 2001)

As the Honourable Member is certainly aware the Commission presented a Proposal for a Council
Directive (1) in 1998, which has as an overall objective the bringing of the tax treatment of vehicles, which
accompany private individuals moving from one Member State to another, more into line with the concept
and principles of the Single Market. Situations like double payment of registration tax or payment of
excessive amounts of vehicle taxes, which have been the subject of repeated complaints by citizens or of
judgements by the Court of Justice, have also been addressed in this proposal. Member States discussed this
proposal only once,
in February 1999, and since then it has remained on the Council(cid:146)s table. The
Parliament gave its favourable opinion on this proposal in June 1999.

The Commission intends to present a Communication on vehicle taxation before the end of this year or
early in 2002, in order to launch a discussion with Member States, Community Institutions and other
stakeholders on future options for action at Community and national levels. Issues such as double payment
or non-refund of registration tax paid, in particular when private motor vehicles are moved permanently to
another Member State, will, inter alia, be dealt with in this Communication.

The Commission will wait until the outcome of this discussion is known, before taking any initiative in
this area.

In the meantime, the Commission has, in application of Article 1 of Council Directive 83/183/EEC (2),
insisted on the distinction between consumption taxes on one hand and duties paid during registration and
periodical taxes linked to use of the vehicle in the interior of a Member State on the other. The
Commission is of the view that only periodical taxes linked to the use of a vehicle in the interior of
a Member State and duties paid during the registration (registration fees), fall under Article 1 paragraph 2
of Council Directive 88/183/EEC. The registration fees have to be limited to the approximate costs of the
services offered by the authorities in charge of registration. All other taxes charged by certain Member
States because of the registration of a car, independently of their denomination, are considered by the

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Commission as taxes covered by Article 1, paragraph 1 of Directive 83/183/EEC. According to this
provision, in the particular case of transferring normal residence, an exemption from these taxes has to be
granted. As a minority of Member States do not respect this obligation, the Commission has already
opened or is prepared to examine opening infringement procedures against them.

(1) OJ C 108, 7.4.1998.
(2) Council Directive 83/183/EEC, of 28 March 1983, on exemptions applicable to permanent imports from a Member

State of the personal property of individuals (OJ L 105, 23.4.1983).

(2001/C 364 E/083)

WRITTEN QUESTION E-1296/01

by Adriana Poli Bortone (UEN) to the Commission

(3 May 2001)

Subject: Impact of the trade policy on the Common Agricultural Policy

The EU(cid:146)s trade and development policies are increasingly geared towards drawing up agreements with third
countries on trade concessions.

Clearly, the Community(cid:146)s interest lies in encouraging exports of hi-tech products of high added value,
whilst in most cases the countries benefiting from the above-mentioned concessions tend to export
agricultural products.

Can the Commission provide the following information:

1.

2.

3.

4.

the list of all unilateral tariff concessions not subject to contract (GSP), as well as the bilateral and
multilateral tariff concessions currently in force;

the quantity of agricultural and fisheries products which may be imported under such schemes and
that which is actually imported;

the direct and indirect burden of this on the Community budget and on the EAGGF in particular;

in the interests of transparency, why are these costs not entered under a specific budget heading,
which would highlight the EU(cid:146)s openness to third countries whilst at the same time highlighting the
cost to the agricultural sector of the trade policy?

Answer given by Mr Lamy on behalf of the Commission

(26 July 2001)

Trade concessions are granted by the Community to third countries as there is an economic interest for
the Community to foster trade with a certain region so as to increase economic advantages for both
partners. Moreover increased trade flows can contribute to the development and stabilisation of third
countries and facilitate their integration into the world economy.

Implications for the Common Agricultural Policy (CAP) are always carefully considered before a decision is
made.

1.

EU tariff concessions currently in force:

(cid:129) Generalised tariff preferences (GSP): The Community(cid:146)s scheme of GSP provides preferential market
access to all developing countries and economies in transition. Beneficiaries of the Community(cid:146)s GSP
are listed in Annex III of the GSP Regulation (1). This list includes 146 independent countries and 25
dependent or administered territories. To the extent
tariff preferences under the Cotounu
agreement are more favourable, African, Caribbean and Pacific (ACP) countries are likely to use rather
the latter. The GSP offers four different arrangements available to different countries and including
different products. Preferences are expressed as a percentage by which most favoured nations (MFN)
duty rates are reduced, according to the degree of (cid:145)sensitivity(cid:146) of each product. Since 1995, all GSP

that