WRITTEN QUESTION E-3327/01 by Vitaliano Gemelli (PPE-DE) to the Commission. Eligibility of recreational vessels for excise allowances.
Date: 2001-11-30
Institutions: European Parliament, Provisional data
Subjects: excise duty, maritime transport, motor fuel, pleasure craft, tax law, tax-free allowance

C 172 E/38

Official Journal of the European Communities

EN

18.7.2002

thereby overlooking to broaden responsibilities for programmes under the Regional Indicative Programme
(CRIP). In the context of continued commitment to improve the utilisation of EDF resources, and as a
means of advancing the excellent working partnership built up over the years between the office of its
NAO and the Delegation, Trinidad and Tobago established, in March 2001, a Special EDF Unit within the
Ministry of Integrated Planning and Development with a dedicated contracted staff. Their experience leads
its minimum staff
them to conclude that since then,
requirements are one Ambassador and two Advisers. The maintenance of or increase in the Delegation’s
staff complement is even more necessary in view of the Commission’s decision to decentralise and entrust
its Delegation with enhanced decision-making responsibilities.

the Delegation is to be an effective partner,

The following facts are pertinent to the assessment under the second criterion of ‘political and economic
significance’. Trinidad and Tobago is the largest Cariforum importer and its second largest exporter. It is a
founder member of the ACS.
It hosts some fourteen international organisations and eight regional
organisations. Four EU Member States maintain resident missions in Port of Spain, while Trinidad and
Tobago maintains three resident missions in Europe. Location in Trinidad and Tobago affords ease of
communications, including air transport and telecommunications. Infrastructure and living conditions are
excellent.

In the light of the above, is it wise to downsize the European Commission representation in Port of Spain?

Answer given by Mr Patten on behalf of the Commission

(11 February 2002)

The Commission decided on 3 July 2001 to further restructure its network of external representations by
the end of 2002. As a consequence of that decision, and reflecting the severe budgetary pressures under
which the External Service operates, the Delegation to Trinidad and Tobago will be headed by a non-
resident Head of Delegation. This decision covers aspects of the evolution of the Commission’s External
Service and many Delegations throughout the world are affected. They follow on from the reforms begun
in 1996 to rationalise the Commission’s external representation while at the same time maintaining the
broadest possible reach and ensuring the quality of its activities. Difficult decisions have had to taken to
streamline some Delegations and to close others. In the present tight financial climate this was the only
way for the Commission to respond to new pressures on its limited resources.

The Delegation to Trinidad and Tobago will remain in place manned by an official as chargé d’affaires with
his own local staff. This will enable it to follow, as today, the important issues of development co-
operation, political and economic matters, and trade. The Head of Delegation in Guyana will be also
accredited as non-resident Head of Delegation to Trinidad and Tobago. The Delegation in Guyana already
has a regional role with the capacity to deliver expertise within the region. Moreover the Delegation is to
be reinforced in order to better cope with new responsibility for Trinidad and Tobago.

(2002/C 172 E/042)

WRITTEN QUESTION E-3327/01

by Vitaliano Gemelli (PPE-DE) to the Commission

(30 November 2001)

Subject: Eligibility of recreational vessels for excise allowances

A Community recreational vessel departs from a Community port, refuels en route (either in a non-
Community port or from a tanker vessel at sea) and then enters a Community port. In such a case, is the
excise allowance referred to in Article 1 of Directive 83/182/EEC (1) still applicable?

(1) OJ L 105, 23.4.1983, p. 59.

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Official Journal of the European Communities

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Answer given by Mr Bolkestein on behalf of the Commission

(30 January 2002)

Council Directive 83/182/EEC (1) relates only to the means of transport itself. It does not contain any
provisions relating to the conditions for exempting fuel in the tanks of means of transport. As far as value
added tax is concerned, since 1 January 1993, this Directive has become redundant. Only the provisions
applicable to possible registration or circulation taxes on means of transport are extant.

Directive 83/182/EEC does not contain provisions concerning taxation of mineral oils, which are covered
by Council Directives 92/12/EEC (2), 92/81/EEC (3) and 92/82/EEC (4). These directives do not provide any
exemption for mineral oils supplied for use as fuel by private pleasure crafts, and therefore these mineral
oils are as a rule taxed with the normal excise duty rate applied by the Member State concerned.

Concerning the fuel taken on board recreational vessels outside the Community territory (in a non-
Community port, or from a tanker vessel outside Community territorial waters), no harmonised provisions
exist concerning duty exemption for this fuel upon entry of the vessel into the Community. In principle,
mineral oils will be subject to normal excise duties upon their entry into the territory of the Community
(Articles 5 of Directive 92/12/EEC), on the basis of the relevant national provisions in force. According to
Article 23 paragraph 5 of the same Directive, Member States may maintain their national provisions on
stores for boats and aircraft until the Council has adopted Community provisions on the subject. The
Member States are therefore entitled to levy excise duties on fuels imported in the tanks of recreational
vessels.

Concerning customs duties, Article 139 of Council Regulation (EEC) No 918/83 (5) clearly states that stores
of vessels are excluded from the Community system of reliefs. As a consequence,
it is for individual
Member States to determine whether or not such an exemption is granted, and to fix the conditions of its
application.

(1) Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport

temporarily imported into one Member State from another (83/182/EEC), OJ L 105, 23.4.1983, p. 59-63.

(2) Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty

and on the holding, movement and monitoring of such products, OJ L 76, 23.3.1992, p. 1-7.

(3) Council Directive 92/81/EEC of 19 October 1992 on the harmonization of the structures of excise duties on

mineral oils, OJ L 316, 31.10.1992, p. 12-15.

(4) Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral

oils, OJ L 316, 31.10.1992, p. 19.

(5) Council Regulation (EEC) No 918/83 of 13 March 1983 setting up a Community system of reliefs from customs

duty, OJ L 105, 23.4.1983, p. 1.

(2002/C 172 E/043)

WRITTEN QUESTION E-3329/01

by Erik Meijer (GUE/NGL) to the Commission

(30 November 2001)

Subject: Increase in the cost of goods and services purchased as a result of tasks previously carried out by

the authorities being replaced by a system of calling for tenders

1.
Can the Commission confirm that more and more authorities at various levels in the Member States
of the European Union are making increasing use of the invitation to tender procedure for purchasing and
commissioning goods and services from companies, in other words that bids are invited from companies
offering similar products or services and the cheapest bid chosen?

2.
Can the Commission also confirm that not only the method of purchasing of goods and services
referred to above but also the contracting out of tasks previously carried out by the authorities themselves
are part of a policy being promoted by the Commission through relevant European legislation in a number
of areas?