WRITTEN QUESTION E-2971/01 by Alejandro Agag Longo (PPE-DE) to the Commission. Reduced VAT for amusement parks, animal and similar cultural facilities.
Date: 2001-10-26
Institutions: European Parliament, Provisional data
Subjects: VAT rate, leisure park, tax harmonisation

C 147 E/70

Official Journal of the European Communities

EN

20.6.2002

3. Were any applications submitted for the carrying-over of appropriations to the next programming
period? If so, what is the total amount of the appropriations carried over?

4.

For how long may such carried-over appropriations be drawn down?

Answer given by Mr Barnier on behalf of the Commission

(11 January 2002)

In order
information from the Walloon authorities, who are responsible for managing this programme:

the Honourable Member’s question,

the Commission obtained the following

to answer

1. The list of projects approved by the Monitoring Committee for Objective 2 programmes in Liège in
the 1994-1996 and 1997-1999 programming periods is being sent direct to the Honourable Member
and to Parliament’s Secretariat.

2.

Except for the ‘Ensemble muséal d’art et d’histoire du pays de Liège’ (E-Mahl museum) project, which
has been suspended following an appeal against the building permit to the Belgian Council of State,
no project has encountered problems of the sort mentioned in the Honourable Member’s question.

3. The authorities of the Walloon Region have made no requests to extend this programme into the
period 1997-1999. A request was made for partial closure of the 1994-1999 programme, with the
exception of the project referred to in point 2.

4.

If the suspension on the project referred to in point 2 is lifted, the period during which it will remain
eligible for Community part-financing will be determined at that time.

(2002/C 147 E/072)

WRITTEN QUESTION E-2971/01

by Alejandro Agag Longo (PPE-DE) to the Commission

(26 October 2001)

Subject: Reduced VAT for amusement parks, animal and similar cultural facilities

Whereas in Article 12 of Council Directive 77/388/EEC (1) of 17 May 1977 (Sixth VAT Directive), as
modified by Council Directive 92/77/EEC (2) of 19 October 1992 (approximation of VAT rates), lays down
that from 1 January 1993, Member States may apply one or two reduced rates. These reduced rates may
not be lower than 5 %, and shall apply only to supplies of categories of goods and services specified in
Annex H,

Whereas category 7 of Annex H refers to ‘admissions to […] amusement parks, […] zoos, […] and similar
cultural events and facilities’, although such activities are not defined in the Sixth VAT Directive,

Whereas the activities of aquatic, botanic, animal and mechanical amusement parks demand that they
come under the activities recognised in category 7 of Annex H of the Sixth VAT Directive and, therefore,
may benefit from the application of the reduced VAT rates to admission charges to their facilities, in
implementation,
inter alia, of the principles of VAT uniformity, the inherent fiscal neutrality of the
common VAT system and the elimination of distortions of competition in the single market,

20.6.2002

EN

Official Journal of the European Communities

C 147 E/71

Does the Commission believe that

the activities of aquatic, botanic, animal and mechanical
1.
amusement parks should be judged as being the same as the activities of amusement parks, zoos and
similar cultural events and facilities, within the meaning of Annex H, category 7, of the Sixth VAT
Directive?

2.
If not, does the Commission intend to assess whether the activities of aquatic, botanic, animal and
mechanical amusement parks should be included within the categories which may benefit from the
implementation by the Member States of a reduced VAT rate, within the meaning of Annex H of the Sixth
VAT Directive, and, if appropriate, include a proposal that they should be so included in its forthcoming
two-yearly report?

(1) OJ L 145, 13.6.1977, p. 1.
(2) OJ L 316, 31.10.1992, p. 1.

Answer given by Mr Bolkestein on behalf of the Commission

(29 November 2001)

The Commission agrees with the Honourable Member that category 7 of Annex H to the Sixth value
added tax (VAT) Directive does cover admission charges to all cultural and amusement activities. The
listing of certain types of activities in this category is not exhaustive as the description ends with ‘and
similar cultural events and facilities’. It should be noted that Member States are free to introduce reduced
rates and to apply them to whichever categories they choose, as long as they comply with Article 12 of the
Sixth Council Directive 77/388/EEC of 17 May 1977, on the harmonisation of the laws of the Member
States relating to turnover taxes H Common system of value added tax: uniform basis of assessment (1).

(1) OJ L 145, 13.6.1977.

(2002/C 147 E/073)

WRITTEN QUESTION E-2973/01

by Vitaliano Gemelli (PPE-DE) to the Commission

(26 October 2001)

Subject: Criteria for the selection of directors-general and deputy directors-general within the Commission

The Staff Regulations for European officials stipulate that no posts may be reserved for nationals of any
specific Member State. They also require the Community institutions to secure the services of officials
recruited on the broadest possible geographical basis from among nationals of Member States of the
Union.

Given the above, would the Commission state what criteria have been used for the selection of directors-
general and deputy directors-general?

Furthermore, would it provide a list of the names of all the directors-general and deputy directors-general
currently working for it, together with details of their duties, nationalities, ages and seniority?

Would it also supply the same details for its other management staff (directors and heads of division)?