WRITTEN QUESTION E-3333/01 by Joan Colom i Naval (PSE) to the Commission. Tax on the personal income of Community citizens living in Andorra.
Date: 2001-11-30
Institutions: European Parliament, Provisional data
Subjects: Andorra, EU national, Spain, competence of the Member States, equal treatment, tax law, tax on income

C 229 E/14

Official Journal of the European Communities

EN

26.9.2002

Another prominent Turkish newspaper, the Hürriyet’ (issue of 11 November 2001) has revealed that a
smuggling ring dealing in cultural artefacts is doing a particularly brisk trade in treasures appropriated
from the occupied part of Cyprus and disposed of abroad. It also reports that an extremely large number
of such artefacts from occupied Cyprus are being displayed in New York, consisting mainly of antiquities
and extremely valuable icons stolen from churches in the north of the island which is under Turkish
military occupation.

What is the Commission’s response to the allegations contained in these two major Turkish newspapers?
Has it made official representations to the Turkish authorities regarding the auctioning of archaeological
treasures by Turkish ‘foundations’ presumably with responsibility for their conservation? What sanctions
can be imposed on states (in particular ‘applicant states’) which are, in an openly provocative manner,
organising auctions of cultural treasures from other cultures within their boundaries and tolerating the
activities of smuggling organisations, for example in occupied Cyprus, where the Turkish occupying forces
have, for 27 consecutive years, been allowing the cultural heritage of that country to be plundered?

Answer given by Mr Verheugen on behalf of the Commission

(15 January 2002)

The Commission monitors closely the process of alignment of Turkish legislation with the acquis.

In its Regular Reports published yearly, the Commission gives an overview of the progress achieved by
Turkey including in the field of culture. In its most recent report published on 13 November 2001 (1), the
Commission indicated that only limited progress has been made in this field.

In light of the circumstances referred to by the Honourable Member, the Commission will draw the
attention of the Turkish authorities to the need to adopt and implement Council Regulation (EEC) No
3911/92 of 9 December 1992 concerning the export of cultural goods (2) and Council Directive (EEC) No
93/7 of 15 March 1993 on the return of cultural objects unlawfully removed from the territory of a
Member State (3).

(1) SEC(2001) 1756.
(2) OJ L 395, 31.12.1992.
(3) OJ L 74, 27.3.1993.

(2002/C 229 E/013)

WRITTEN QUESTION E-3333/01

by Joan Colom i Naval (PSE) to the Commission

(30 November 2001)

Subject: Tax on the personal income of Community citizens living in Andorra

The Union and its Member States have launched a series of measures to combat money laundering and tax
evasion in what are termed tax havens. These measures, whose aims I fully support, have already achieved
some significant successes but also claimed their first innocent victims, namely a number of Community
citizens living and working in Andorra.

Recent changes in Spanish tax regulations regarding tax on the income of natural persons have overturned
the long-established arrangement, and the Spaniards habitually resident in Andorra, where they make up
the largest group of Community citizens, are consequently having to pay too much tax. The problem
appears to lie in the confusion between the concepts of residence for tax purposes and habitual residence.
Residents of other Member States are not affected in the same way. The end result
is that some
Community citizens are suffering discrimination compared with others. Is the Commission aware of these
facts?

26.9.2002

EN

Official Journal of the European Communities

C 229 E/15

When pursuing the measures referred to above and seeking to harmonise taxes, will the Commission allow
this distinction in tax treatment to remain unaltered? Is it taking into account the legitimate interests of the
citizens concerned, who have no connection with criminal activities of any kind? Will it submit any form
of legislative proposal on the subject?

Answer given by Mr Bolkestein on behalf of the Commission

(18 January 2002)

The issue raised by the Honourable Member concerns the application of new provisions introduced by a
reform of Income Tax for individuals which entered into force during 1999. Under the new rules it is
likely that a Spanish citizen, previously considered as resident in Spain for tax purposes and who changes
his residence to a tax haven, will continue to be subject to Spanish tax on a worldwide basis both for the
year in which the change occurs and also for the following four years. The Principality of Andorra is
considered to be a tax haven according to Spanish rules.

The Commission should point out that in the absence of harmonisation at Community level, the taxation
of income is essentially a matter falling within the competence of Member States, subject to compliance
with the basic principles of the Treaty; in particular the prohibition of discrimination on the basis of
nationality.

However, the Treaties do not cover the case where a citizen of a Member State moves to Andorra, which
is not a Member State. Consequently, Community law is not applicable in such a case and Spain may lay
down rules applicable to their citizens who move there even if those rules could give rise to the sort of
difference in treatment that is mentioned.

(2002/C 229 E/014)

WRITTEN QUESTION E-3343/01

by Cristiana Muscardini (UEN) to the Commission

(3 December 2001)

Subject: Action to promote a federal state in Somalia

During the latest UN Security Council session, at which the situation in Somalia was discussed, the
Ethiopian Ambassador said he had proof of Islamic fundamentalist involvement in Somali politics, with
particular reference to the Arta Group, and thus to the Transitional National Government
led by
Abdiqassim Salad Hassan.

What is more, the Washington Post has reported that there have been repeated political and military
attacks against the autonomous region of Puntland over recent months, which are seriously undermining
the security and stability of the entire area.

1.

Is the Commission aware of this situation?

2.
Does it intend to open talks with the authorities in the autonomous region of Puntland and, in
general, with all the parties concerned, with a view to finding a solution which will ensure that due respect
is shown for the various ethnic groups in Somalia?

Has it looked into the press reports about links between the Transitional National Government and

3.
Islamic fundamentalists?

4.

5.

Is the European Union involved in economic cooperation with Somalia?

If it is, what does such cooperation entail and what results has it achieved?