WRITTEN QUESTION P-2600/01 by Wolfgang Ilgenfritz (NI) to the Commission. Turnover tax on occupational medical services.
Date: 2001-09-20
Institutions: European Parliament, Provisional data
Subjects: Austria, VAT, equal treatment, health care, legal person, natural person, tax exemption

4.4.2002

EN

Official Journal of the European Communities

C 81 E/195

Answer given by Mr Liikanen on behalf of the Commission

(7 November 2001)

The Commission is aware that the mandatory use of daytime running lights (DRL) was considered by the
Dutch Parliament in 1993. However, it is understood that even though the Parliament rejected a proposal
to make the use of headlamps during daylight hours mandatory, they did not take the step of prohibiting
their use, and permitted the Ministry to run a road safety campaign to encourage the voluntary use of
DRL.

The Commission has carefully considered the various reports concerning the benefits of DRL, and is of the
opinion that the use of daytime running lights should provide a reduction in accidents, without putting
any particular group of road users at any greater risk. The fact that motor vehicles will be more readily
seen will mean that other road users will identify them earlier allowing more time to make judgements
about their actions, whilst also enabling them to spend more time looking for other hazards. Furthermore,
there is not thought to be a significant difference in the effectiveness of DRL between rural and urban
roads. The most significant variables would appear to be the latitude and the season, as both of these vary
the proportion of the hours of daytime/dusk/darkness.

The Commission can confirm that on 11 July 2001, it received a commitment on pedestrian protection
made by the European Automobile Manufacturers Association (ACEA), corresponding to the mandate
given by the Commission in its Communication of 21 December 2000 (1). However, the Parliament and
the Council have been asked for their opinion on the commitment and the Commission will not endorse
the commitment until it has heard and considered their views. A decision will be given by the end of
2001.

The main measure proposed in the commitment involves making the front of cars less likely to injure
pedestrians in the event of them being struck. Other measures also contained in the commitment should
contribute to a reduction in the number of accidents and include the installation of daytime running lights
(DRL) from 2002 on the new motor vehicles to which the commitment applies.

The acceptance of DRL as a positive measure in the commitment is based on a number of international
studies showing a reduction in road accidents since the introduction of DRL.

According to the commitment, DRL can be achieved with specific lamps, or with dipped beam headlamps
or front fog lamps operating with nominal or reduced light intensity. The lamps will be switched on
automatically when the engine is started but could also be deactivated by the driver.

The Commission is aware of the discussions in Member States about DRL. As this is a voluntary
commitment, the situation will remain that individual Member States, on the basis of their national traffic
legislation, may prohibit the use of DRL if they choose to do so. Vehicle manufacturers will have to take
account of this fact when modifying their vehicles for DRL. However, it should be noted that the use of
DRL is already mandatory in three Member States, and permitted in most others.

(1) COM(2000) 389 final.

(2002/C 81 E/229)

WRITTEN QUESTION P-2600/01

by Wolfgang Ilgenfritz (NI) to the Commission

(20 September 2001)

Subject: Turnover tax on occupational medical services

Under the Austrian law on turnover tax (§6, paragraph 1, point 19 UstG 1994), doctors (natural persons)
are covered by the exemption from turnover tax referred to in §6, while this provision does not apply to
limited liability companies licensed by the profession.

Is this unequal treatment of natural persons and companies under the law on turnover tax compatible with
EU law?

C 81 E/196

Official Journal of the European Communities

EN

4.4.2002

Answer given by Mr Bolkestein on behalf of the Commission

(17 October 2001)

The Commission(cid:146)s view is that the exemption provided for in Article 13(A)(1)(c) of the Sixth VAT Directive
(Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States
relating to turnover taxes (cid:129) Common system of value added tax: uniform basis of assessment (1)) for the
provision of medical care in the exercise of medical professions applies to both natural and legal persons.

The Commission would point out that the Court of Justice is currently considering an application for a
preliminary ruling on this issue (Case C-141/2000).

(1) OJ L 145, 13.6.1977.

(2002/C 81 E/230)

WRITTEN QUESTION E-2618/01

by Alexandros Alavanos (GUE/NGL) to the Commission

Subject: Dangers associated with anti-cholesterol drug

(27 September 2001)

A number of fatalities have occurred in Greece recently as a result of the side effects of an anti-cholesterol
drug, Cerivastin, sold under the trade name of Lipobay. The press reports that the European Agency for
the Evaluation of Medicinal Products had details of the drug in its possession since April following
notification by the working parties concerned in the Member States.

Did Greece supply the relevant information and did the European Agency inform that country of the
dangers associated with the drug?

Answer given by Mr Liikanen on behalf of the Commission

(7 November 2001)

Information about possible rare but potentially fatal side effects of the anti-cholesterol medicinal product
cerivastatin, sold under the name of Libobay has been available in all Member States for some time. New
concerns about the implications of the available information were raised in April 2001 at a meeting in the
European Medicines Evaluation Agency which was attended by all Member States. This led to a new
analysis of the situation, a detailed discussion with all Member States in June 2001 and a subsequent
decision by all Member States to contraindicate the use of this medicinal product with another medicinal
product, gemfibrozil. The decision, which was expected to substantially reduce the risk of fatalities, came
into effect at the end of June 2001. This was prior to the company(cid:146)s decision to withdraw the product
worldwide.

As far as the Commission is aware, Greece supplied all necessary and relevant information and was fully
involved in the discussions at a European level concerning this medicinal product.

(2002/C 81 E/231)

WRITTEN QUESTION E-2620/01

by Christopher Huhne (ELDR) to the Commission

(27 September 2001)

Subject: Council meeting of 25/26 June 2001

Will the Commission state whether any votes were taken in the General Affairs Council on 25/26 June
2001 and if so, how many and on what matters?

Will it further record the votes of all those who voted on each issue during the meeting?