WRITTEN QUESTION E-0042/02 by Michael Cashman (PSE) to the Commission. Tax on the maintenance of a grave.
Date: 2002-01-23
Institutions: European Parliament, Provisional data
Subjects: VAT, death, tax exemption, tax harmonisation

29.8.2002

EN

Official Journal of the European Communities

C 205 E/61

Answer given by Mr Barnier on behalf of the Commission

(7 March 2002)

The single programming document (SPD) for 2000-2006 for the Valle d’Aosta, a region eligible for
Objective 2 of the Structural Funds, focuses on social and economic redevelopment projects in order to
make firms more competitive, particularly in the field of tourism. The two priorities of the SPD are the
improvement and diversification of manufacturing industry and technical assistance; neither priority
contains a measure likely to be able to part-finance the dismantling of the Valgrisenche dam.

Moreover, under Regulation (EC) No 1655/2000 of
the Council
concerning the Financial Instrument for the Environment (LIFE) (1), the Honourable Member’s request does
not fall within the scope of this instrument. The valley is not located in a Natura 2000 site, which is a
condition for eligibility under LIFE-Nature, and the project cannot obtain finance under LIFE-Environment
because it is not innovative in character.

the European Parliament and of

(1) OJ L 192, 28.7.2000.

(2002/C 205 E/065)

WRITTEN QUESTION E-0042/02

by Michael Cashman (PSE) to the Commission

(23 January 2002)

Subject: Tax on the maintenance of a grave

Could the Commission confirm whether there is currently any EU legislation concerning the amount of
Value Added Tax that is paid on the maintenance of a grave? Could the Commission also confirm whether
there are currently any plans to change the laws on the payment of VAT on the maintenance of a grave
and whether it is possible, under existing legislation, to end such payments?

Answer given by Mr Bolkestein on behalf of the Commission

(18 February 2002)

Under Community VAT legislation, Article 12(3)(a) of the Sixth VAT Directive (Sixth Council Directive
77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover
taxes ? Common system of value added tax: uniform basis of assessment (1)) lays down that Member States
may apply a reduced VAT rate to supplies of goods and services referred to in Annex H of that directive.
Category 15 of Annex H covers the ‘Services supplied by undertakers and cremation services, together with
the supply of goods related thereto’. Member States may therefore allocate a reduced VAT rate of no less
than 5 % to these services. Furthermore, some member States are able to exempt some similar services
under transitional VAT provisions set out
that directive. However, unless the
maintenance of a grave is supplied by undertakers, the standard VAT rate should apply to this kind of
service. Some types of grave maintenance undertaken by local authorities can be treated as outside the
scope of VAT, where the authorities are not in competition with private individuals.

in Article 28(3)(b) of

As part of its New VAT Strategy, the Commission intends to examine the scope of Annex H and the
various associated derogations and exemptions.

(1) OJ L 145, 13.6.1977, Directive as last amended by Directive 2001/115/EC of 20 December 2001 ? OJ L 15,

17.1.2002.