WRITTEN QUESTION E-2449/01 by Bart Staes (Verts/ALE) to the Commission. Amending the sixth VAT Directive 77/388/EEC in the interests of the environment.
Date: 2001-09-11
Institutions: European Parliament, Provisional data
Subjects: VAT, VAT rate, environmental protection, tax harmonisation, two-wheeled vehicle

4.7.2002

EN

Official Journal of the European Communities

C 160 E/15

Answer given by Mr Busquin on behalf of the Commission

(8 November 2001)

The concept of harmonising activities in the field of meteorology is not new, the first international
meteorological organisation to focus on harmonising weather data exchange was founded in 1880. This
co-operation has been continued by the World Meteorological Organisation, founded in 1950 under the
United Nations. Constant developments in measurement, calculation, and telecommunication techniques
have demanded continuous research and development activities within the meteorological community.

On the basis of its international and interdisciplinary nature, meteorology was included as one of the
original seven scientific areas of COST (European Cooperation in the field of Scientific and Technical
Research) when it was founded in 1971. COST is a mechanism of co-operation and of networking of
national research. One of the most important outcomes of the first meteorological COST Action was the
establishment of the European Centre for Medium-Range Weather Forecasts in Reading, United Kingdom
(ECMWF). Although there is considerable variation in responsibilities and organisational arrangements of
member countries, there is close cooperation among meteorologists and weather forecast specialists in
Europe.

The European Meteorological services established a ‘harmonisation organisation’, the Eumetnet. COST and
Eumetnet co-operate closely. The COST Meteorology domain promotes co-operation and harmonisation in
the meteorological communities’ work, not only for governments and armies, but also for university
departments, particularly in the case of new research ideas. COST Meteorology also participates in
harmonising and standardising of weather forecast methodology.

tasks across the different

fora therefore avoiding
This co-operation results in the distribution of
duplication. Research ideas in the form of COST Action proposals are submitted to the COST Technical
Committee on Meteorology. The Technical Committee consults Eumetnet to determine how the new
proposal might complement other initiatives before deciding whether to approve the proposal. If there is
sufficient interest in the Action (at least five countries intend to sign the Memorandum of Understanding),
a new COST Action starts. The results of COST Meteorological Actions are used by national
meteorological services, as well as by Eumetnet. COST is involved in the research phase. The costs of the
operational phase are covered by national or international organisations.

A list of COST Meteorological Actions is sent direct to the Honourable Member and to the Secretariat
general of the Parliament.

(2002/C 160 E/016)

WRITTEN QUESTION E-2449/01

by Bart Staes (Verts/ALE) to the Commission

(11 September 2001)

Subject: Amending the sixth VAT Directive 77/388/EEC in the interests of the environment

Cycling is no panacea for the urgent environmental and mobility problems which exist, but it is at least
part of the solution. Tax incentives are unquestionably an important instrument here. Accordingly,
amendments to the sixth VAT Directive 77/388/EEC (1) are called for. Annex H to the directive lists the
products in respect of which EU Member States may introduce VAT rates lower than the standard rate.

Despite a promising communication from its DG Taxation and Customs Union (‘Particular attention will
be paid to […] the use of reduced VAT rates in Community policies (e.g. to help protect the environment
[…]’ (2)), the Commission still has not taken any steps in this direction, although a trial has been organised
with a view to job creation and reducing undeclared work (by means of Directive 1999/85/EC (3)).

C 160 E/16

Official Journal of the European Communities

EN

4.7.2002

In order to improve the internal logic and consistency of VAT policy in relation to environmental and
mobility problems, it seems appropriate to amend the sixth VAT Directive 77/388/EEC with the aim of
promoting cycling. All bicycle products and services, including new bicycles, should be added to Annex H.

Will the Commission act as proposed in its promising communication (2) and will it therefore extend
Annex H of the sixth VAT Directive 77/388/EEC to include all bicycle products and services, including
new bicycles, in order to encourage cycling in the European Union?

If not, why does the Commission refuse to extend Annex H of the sixth VAT Directive 77/388/EEC
toinclude all bicycle products and services,
its promising
communication (2)?

including new bicycles,

in view of

(1) OJ L 145, 13.6.1977, p. 1.
(2) COM(2000) 348.
(3) OJ L 277, 28.10.1999, p. 34.

Answer given by Mr Bolkestein on behalf of the Commission

(29 October 2001)

In its new VAT Strategy (1) the Commission has indicated its intention to review the structure of the
reduced VAT rate after the end of the three-year experiment on the application of a reduced VAT rate to
certain labour intensive services. This experiment already includes a reduced rate for the service of
repairing bicycles. At that time the Commission intends to carry out an overall examination of the rules
for the taxation of both services and goods and to make appropriate proposals where it concedes that
these are necessary to improve the functioning of the Internal Market.

The Commission can assure the Honourable Member that it will consider his suggestion when looking at
the possibility of proposing amendments to the content of Annex H of the Sixth VAT Directive 77/388/
EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes F
Common system of value addes tax: uniform basis of assessment (2), which determines the goods and
services to which Member States may apply a reduced VAT rate. However, in the taxation field, decisions
are taken by the Council of Finance Ministers acting unanimously.

(1) Communication from the Commission to the Council and the Parliament F A strategy to improve the operation of

the VAT within the context of the Internal Market (COM(2000) 348 final.

(2) OJ L 145, 13.6.1977. Directive as last amended by Directive 2001/41/EC (OJ L 22, 24.1.2001) corrigendum

2001/4/CE (OJ L 26, 27.1.2001).

(2002/C 160 E/017)

WRITTEN QUESTION E-2494/01

by Glenys Kinnock (PSE) to the Commission

(13 September 2001)

Subject: TRIPS Council

Would the Commission outline its response to the proposal currently under discussion in the WTO TRIPS
that developed
Council
countries would refrain from challenging cases involving access to medicines under the WTO dispute
settlement mechanism?

for a ‘moratorium’ or ‘due restraint’ on dispute settlement mechanisms,

i.e.

Is it the case that at the TRIPS Council meeting on 25 July 2001 the EU opposed this proposal?