WRITTEN QUESTION E-2420/01 by Baroness Sarah Ludford (ELDR) to the Commission. Statement of value added tax.
Date: 2001-09-03
Institutions: European Parliament, Provisional data
Subjects: EC Directive, VAT, consumer information, consumer protection, national implementing measure, publishing of prices, selling price, unit price

C 115 E/78

Official Journal of the European Communities

EN

16.5.2002

(2002/C 115 E/081)

WRITTEN QUESTION E-2413/01

by James Nicholson (PPE-DE) to the Commission

Subject: Repressive laws against Christians in Turkmenistan

(3 September 2001)

Given the continuing persecution of Christians in Turkmenistan would the Commission indicate:

1. What representations have been made to the relevant authorities?

2. What assurances have been received that repressive laws will be repealed?

3. What action Turkmenistan proposes to take against its security officers who have been seizing private

and church property?

Answer given by Mr Patten on behalf of the Commission

(1 October 2001)

The Commission is fully aware of deteriorating conditions of religious minorities including Christians, in
Turkmenistan.

The Commission is worried about the lack of commitment of the Turkmen authorities to improve the
situation. Turkmenistan does not apply freedom of religion as enshrined in the Turkmen constitution and
accepted by the government of Turkmenistan in its international commitments, for example in the
framework of the Organization on Security and Cooperation in Europe (OSCE).

The Commission regularly raises this question with the Turkmen authorities through its bilateral meetings
and it will continue to do so. In addition, the Union has made several demarches towards the Turkmen
authorities on this subject, both on the spot in Ashgabat and in the framework of the OSCE permanent
council
it has never received any information about measures taken by the
government of Turkmenistan against offenders, in particular security officers who have been guilty of
seizing private and church properties.

in Vienna. However,

(2002/C 115 E/082)

WRITTEN QUESTION E-2420/01

by Baroness Sarah Ludford (ELDR) to the Commission

(3 September 2001)

Subject: Statement of value added tax

In some European Member States it is common practice for prices to be quoted exclusive of value added
tax, for example on menus in restaurants and on products in shops. This can create confusion for travellers
and visitors from other Member States as the price which is payable is different from the price quoted.

Can the Commission say if there are any proposals to encourage Member States to require prices to be
quoted inclusive of VAT?

Answer given by Mr Byrne on behalf of the Commission

(18 October 2001)

A number of actions have already been taken at the Community level to ensure full transparency on prices
paid by consumers. Community legislation imposes common basic standards for price indication
throughout all Member States. The most important and recent example is Directive 98/6/EC of the
Parliament and of the Council of 16 February 1998 on consumer protection in the indication of the prices

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Official Journal of the European Communities

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of products offered to the consumer (1). Member States were required to implement this Directive by March
2000. The Directive’s full text is available on: http://europa.eu.int/comm/consumers/policy/developments/
pric_indi/index_en.html.

VAT is expressly included in the definition of ‘selling price’ and ‘unit price’ in Article 2 (a) and (b) of
Directive 98/6/EC. The Directive includes in Article 4(1) a general obligation to indicate the selling price
and the unit price. Only limited and optional exemptions are permitted, none of which provides for
leaving taxes out of these prices.

It is the obligation of the Member States to properly implement the above-mentioned provisions.

(1) OJ L 80, 18.3.1998.

(2002/C 115 E/083)

WRITTEN QUESTION E-2422/01

by Michiel van Hulten (PSE) and Ieke van den Burg (PSE) to the Commission

Subject: Implementation of the ESF in the Netherlands from 1994 to 1996

(4 September 2001)

On 20 July 2001 Director-General Quintin wrote to the Netherlands government informing it of the
commencement of the procedure provided for in Article 24 of Council Regulation (EEC) 4253/88 (1) of
19 December 1988 in respect of the implementation, in the Netherlands, of projects financed by the
European Social Fund over the period 1994 to 1996.

Article 10(2) of Regulation (EEC) 438/2001 (2) of 2 March 2001 stipulates that samples must cover
1.
‘at least 5 % of the total eligible expenditure and be based on a representative sample of the operations
approved’. The report of the accounting department of the Ministry of Social Affairs and Employment of
7 June 2001, which gave rise to the Commission’s letter, covers 45 projects which together represent only
1,21 % of
total ESF support granted to the Netherlands over the period 1994 to 1996. Can the
Commission indicate why it is apparently satisfied with a sample which, at least in terms of numbers, fails
to meet the criteria laid down by Community law?

2.
In paragraph 4.1 of its report, the accounting department says that it is not possible to make a
statistically reliable estimate of the total amount of ESF subsidies, for the period 1994 to 1996, that was
regular or irregular/uncertain on the basis of the investigation, as the latter is too limited in scope in
relation to the large number of errors and the many different kinds of errors involved. In her letter,
however, DG Quintin states that the Commission notes that the reported facts relate to an arbitrary
sample. The irregularities and uncertainties found are therefore of a systematic nature. Does the
Commission really believe that the systematic nature of irregularities and uncertainties can be established
purely on the basis of the arbitrary nature of a sample, without taking account of the size of the sample
involved?

(1) OJ L 374, 31.12.1988, p. 1.
(2) OJ L 63, 3.3.2001, p. 21.

Answer given by Mrs Diamantopoulou on behalf of the Commission

(17 October 2001)

Regulation (EEC) 438/2001 of 2 March 2001 (1) does not apply to the 1994-1999 programming
1.
period. However, regulations in force at that time already required Member States to take the necessary
measures to verify on a regular basis that operations financed by the Community have been properly
carried out.

In order to obtain representative figures, the Commission has always insisted on a sample covering at least
5 % of total expenditure and of the number of projects, i.e. approximately 200 projects. However, the
Dutch authorities maintained their sample of 45 projects, with the intention to determine later, on the
basis of the results of this control, whether and to what extent further action would be necessary.