WRITTEN QUESTION P-0351/02 by Mihail Papayannakis (GUE/NGL) to the Commission. Taxation of used cars in Greece.
Date: 2002-02-06
Institutions: European Parliament, Provisional data
Subjects: Greece, case-law (EU), infringement of EU law, infringement procedure (EU), motor car, restriction on competition, trade restriction, used goods, vehicle tax

17.4.2003

EN

Official Journal of the European Union

C 92 E/5

The Commission has repeatedly expressed this view to the South African authorities. It feels the South
African government is aware of the problem and seems to address it to the best of its ability, taking into
account the major challenges and numerous priorities it is confronted with. The Commission believes that
the best way to help solve the problem, is to support the South African government’s efforts.

However, the Commission believes that it is not within its competence, nor within its possibilities to take
specific steps to guarantee the safety of Europeans in South Africa.

Although the current multi-annual indicative programme does not concentrate on crime prevention as a
focal sector, the Commission has funded two programmes for support to the South African police force. It
supports capacity building in the Department of Justice and also funds trauma centres which in the past
dealt with the consequences of apartheid and its institutional violence, but increasingly also deal with the
consequences of criminal violence.

Furthermore, it is the Commission’s conviction that the root causes of violent crime in South Africa lie in
the sequels of apartheid, in the extreme destitution of an important part of the population and in the
dramatically unequal distribution of wealth in the country. The whole of its development cooperation
programme with South Africa is designed to address these problems.

(2003/C 92 E/006)

WRITTEN QUESTION P-0351/02

by Mihail Papayannakis (GUE/NGL) to the Commission

(6 February 2002)

Subject: Taxation of used cars in Greece

The association of Greek car importers claims that while in the year 2000 used cars imported by dealers
(not company representatives) accounted for 31 % of total car imports to Greece, in 2001 they accounted
for a mere 3 %. A survey carried out by the association among its registered members found that some
500 car dealers went out of business in Greece in 2001. All this is a result of the implementation of Law
2682/99 which, in conjunction with Ministerial Decision F 1039/642, has led to a doubling of the special
registration tax for passenger vehicles meeting the conditions set out in Directive 94/12/EC (1).

Given that:

(cid:1) rules of this kind are contrary to Article 95 of the EU Treaty, since they entail discrimination against

imports of used cars from other Member States compared to cars purchased in Greece;

(cid:1) the additional special flat rate of tax is payable in its entirety for used cars imported into Greece, as if

they were new cars;

(cid:1) imported used cars fitted with non-pollutant technology are not covered by the reduced rates of the

special consumer tax:

(cid:1) the European Court of

Justice found against Greece in its decision of 23 October 1997 (case

C-375/95);

Will the Commission say whether Greece has complied with the decision of the Court of Justice and, if
not, what further action does it intend to take in this matter?

(1) OJ L 100, 19.4.1994, p. 42.

Reply given by Mr Bolkestein on behalf or the Commission

(27 March 2002)

The Commission is aware of the fact that Greece applies a registration tax to all vehicles when they are
first registered for use in Greece. In principle, and in the present state of harmonisation of Community
law, Member States may impose such taxes.

C 92 E/6

Official Journal of the European Union

EN

17.4.2003

However, the Commission has taken Greece before the Court in an infringement case based on Article 228
of the Treaty (non-implementation of a Court decision) since the Commission considers that the method of
applying the tax discriminates against second-hand vehicles brought in from other Member States, in spite
of the Court decision of 23 October 1997 in case C-375/95 against Greece.

Concerning second-hand imported cars already fitted with anti-pollution technology, and their exclusion
from the reduced rates of the special consumer tax, the Court found that this was a violation of Article 90
of the EC Treaty.

From the information in the Commission’s possession it would seem that Greece initially extended to
second-hand cars the same tax reductions as those applicable since 1989 to new cars which included anti-
pollution technology as an integral component but that, as from 1 January 2001, it reintroduced tax
discrimination by applying a higher rate of the new registration tax to imported second-hand cars than to
second-hand cars on the domestic market already including anti-pollution technology as an integral
component.

In the Commission’s view Greece only partially implemented the decision handed down at the time. The
infringement proceedings for non-implementation brought on the basis of Article 228 of the Treaty
concern this aspect.

As to the method of calculating the depreciation on second-hand cars,
following the 1997 Court
judgement, Greece changed its legislation and adopted a new system for evaluating actual wear and tear on
second-hand cars. However, thereafter, the Court judgement in the Gomes Valente case (C-393/98 of
21 February 2001) clarified earlier case law on the tax base applicable to second-hand cars. It is in the
light of this subsequent judgement that the Greek system has to be reviewed. The Commission is currently
considering whether further infringement proceedings on the basis of Article 226 need to be brought.

(2003/C 92 E/007)

WRITTEN QUESTION E-0366/02

by Marco Cappato (NI) to the Commission

(14 February 2002)

Subject: The case of a member of the Bolivian Congress, Evo Morales Ayma

Over the last few years the policy designed to eradicate coca growing in Bolivia has provoked violent
incidents which have resulted in the deaths of over 40 people, including women and children (cid:1) although
no member of the forces of law and order has ever been tried in connection with such incidents.

Following the violent demonstrations on 17 and 18 January 2002 near the Bolivian city of Cochabamba, a
member of the Bolivian Congress, Evo Morales Ayma, was stripped of his parliamentary immunity, since
he was deemed to be the ‘moral author’ of the violent acts committed by the coca growers.

Mr Morales Ayma,
the ‘Six Federations of coca-growing peasants’ organisation,
immediately began a hunger strike, calling for the government decree banning the sale of coca leaves (even
for licit purposes) to be revoked.

the coordinator of

Has the Commission formally asked Bolivia’s ambassador for clarification regarding the situation? If not,
why not? If so, what reply has it received?

Does the Commission not think that, as a matter of the utmost urgency, full consideration should given to
the effect which the violence triggered by the eradication programmes has on the local people?

Does the Commission not think that it should carry out an analysis of
its alternative-development
programmes applicable to Bolivia in order to assess the effectiveness and the soundness thereof, with a
possible view to suspending them?