WRITTEN QUESTION E-3481/01 by Alexandros Alavanos (GUE/NGL) to the Commission. Taxation of computers in Internet cafés on the same basis as gaming machines.
Date: 2002-01-08
Institutions: European Parliament, Provisional data
Subjects: EU law - national law, Greece, Internet, action programme, game of chance, tax system

C 172 E/70

Official Journal of the European Communities

EN

18.7.2002

(2002/C 172 E/073)

WRITTEN QUESTION E-3481/01

by Alexandros Alavanos (GUE/NGL) to the Commission

(8 January 2002)

Subject: Taxation of computers in Internet cafés on the same basis as gaming machines

Under Greek Law No 2954/2001, computers in Internet cafés are to be taxed at a special rate on the same
basis as gaming machines. Many Internet cafés will go bankrupt as result.

Greece in fact has the lowest use of computers in Europe and such businesses help to familiarise the public
in general and young people in particular with new technology and the Internet. Is the Commission aware
of any similar system of taxation operating in other Member States? Does the Commission consider that
putting computers on a par with gaming machines encourages young people to access and familiarise
themselves with the Internet?

What results have been obtained to date from the multiannual action plan promoting the safer use of the
Internet in regard to filtering and rating systems, self-regulation mechanisms, and the encouragement of
awareness measures?

Answer given by Mr Liikanen on behalf of the Commission

(28 February 2002)

The Commission has followed the developments in Greece related to law No 2954/2001 and the taxation
measures on ‘Internet café’ enterprises.

In accordance to instructions issued by the Greek Ministry of Finance and clarifications that were given to
the Commission services law No 2954/2001 and the meaning that it provides, for taxation purposes, to
the notion of ‘gaming machine’ does not include computers that are operating in the premises of ‘Internet
café’ enterprises solely for the purpose of providing Internet access.

Hence, ‘Internet café’ enterprises are directly excluded from the application of the particular provision, to
the extent that the computers which are situated within the premises of ‘Internet café’ enterprises are used
solely for the purpose of providing Internet access, use of the Internet and of the different Internet-related
services and similar office-related work.

However, if these computers are used to provide Internet access as an excuse, but in reality they are used
partly of fully for gaming purposes, then all the provisions under the legislation on gaming and gambling
would be applicable.

The Commission considers positive that in this way it is clarified that the above mentioned law and the
relevant taxation measures do not directly relate to or burden the operation of ‘Internet café’ enterprises in
Greece.

The instructions of the Greek Ministry of Finance explicitly exempt from the application of the law only
‘Internet café’ enterprises. More particularly,
‘in the notion of’gaming
machine‘are included all computers which are situated or operate, for economic gain, in places accessible
to the public in general (hotels, cafeterias, associations halls of any kind and any publicly accessible place)’.

the instructions mention that

The Commission believes that this point merits further clarification, as there is the danger that the above
mentioned taxation measures would function as countermeasures in the development of information
society services and the expansion of publicly available Internet access points.

The Commission is not aware of any similar measures in other Member States.

As regards the Safer Internet Action Plan, altogether nearly 130 different partners in 17 countries are
involved in projects funded by the action plan. 9 awareness projects are running or have been completed
aimed at the various target audiences (children, parents, teachers).

The selfregulation.info project which started recently will be a one-stop clearing house for selfregulatroy
information, models and research. 13 projects dealing with content rating and filtering are running or have
been completed. Further information is available at http://www.saferinternet.org.