WRITTEN QUESTION E-0231/02 by Arlindo Cunha (PPE-DE) to the Commission. Implementation of the CSF in the forestry sector in Portugal.
Date: 2002-02-06
Institutions: European Parliament, Provisional data
Subjects: Community support framework, Portugal, commitment of expenditure, financial regulation, silviculture

29.8.2002

EN

Official Journal of the European Communities

C 205 E/97

under such schemes. Directive (EC) No 98/49 also enables contributions to continue to be made to a
supplementary pension scheme established in a Member State by or on behalf of a posted worker who is a
member of such a scheme during the period of his or her posting in another Member State.

However, this directive does not address other problems such as that of qualifying periods. Given the
complexity of this issue, which concerns, both social protection and taxation matters, it is important to
involve all interested parties in the development of appropriate solutions. The Commission has therefore
created a European Pensions Forum which gives the Member States, the social partners and pensions
institutions and funds the opportunity to examine jointly the main obstacles and try to identify the best
solutions. On the basis of the outcome of these discussions the Commission will, as announced in its
Action Plan for skills and mobility of 13 February 2002 (3), formally consult with the social partners in
Spring 2002 with a view to further action in order to make progress in the portability of
the
supplementary pension rights for migrants workers.

Furthermore, the taxation of supplementary pensions often creates barriers to the free movement of
workers. Therefore, the Commission issued its ‘Communication on the elimination of tax obstacles to the
cross-border provision of occupational pensions’ on 19 April 2001 (4). On the basis of this Communi-
cation the Ecofin Council has undertaken to work on improvement of the exchange of information on
occupational pensions between Member States, and on double taxation and double non-taxation issues.
The Ecofin has given itself until the end of this year to conclude this work. The Commission for its part is
currently examining Member States’ tax rules on occupational pensions, and will take the necessary steps
to ensure effective compliance with the fundamental freedoms of the EC Treaty, including bringing the
matter before the Court of Justice on the basis of Article 226 of the EC Treaty. There are already two cases
pending in the Court of Justice, the Danner case and the Skandia-Ramstedt case (5). Both cases could
contribute strongly to the elimination of tax barriers, if ruled in favour of the taxpayers.

(1) Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to
employed persons and their families moving within the Community, OJ L 149, 5.7.1971. Regulation updated by
Council Regulation (EC) No 118/97of 2 December 1996 (OJ L 28, 30.1.1997) and last amended by Regulation (EC)
No 1386/2001 of the Parliament and of the Council of 5 June 2001 (OJ L 187, 10.7.2001).

(2) Council Directive (EC) no 98/49 of 29 June 1998 on safeguarding the supplementary pensions rights of employed

and self-employed persons moving within the Community, OJ L 209, 25.7.1998.

(3) COM(2002) 72 final.
(4) Communication from the Commission to the Council, the Parliament and the Economic and Social Committee,

OJ C 165, 8.6.2001.

(5) Cases C-136/00 and C-422/01 respectively.

(2002/C 205 E/109)

WRITTEN QUESTION E-0231/02

by Arlindo Cunha (PPE-DE) to the Commission

(6 February 2002)

Subject: Implementation of the CSF in the forestry sector in Portugal

framework for Portugal was approved,

When the Community support
the Minister of Agriculture
announced the Government’s intention to invest PTE 200 billion in the forestry sector. However,
information from those working in the sector indicates that the rates of execution (aid agreements between
the State and beneficiaries) both under the AGRO programme (Measure No 3) and under RURIS
(afforestation of agricultural land) are well below the levels agreed with the Commission, which may lead
to Community appropriations being transferred to other States after 2002.

In view of this scenario, can the Commission say what the material and financial rates of execution of
these measures (in the form of contracts, not merely approved projects) are?

C 205 E/98

Official Journal of the European Communities

EN

29.8.2002

Answer given by Mr Fischler on behalf of the Commission

(22 March 2002)

As part of the Portuguese Community Support Framework for 2000-2006, part-financed by the Structural
Funds, the European Agricultural Guidance and Guarantee Fund, Guidance Section, will assist the forestry
sector in mainland Portugal through a measure to develop sustainable forestry under the Agriculture and
Rural Development Operational Programme (approved by the Commission on 30 October 2000). Planned
public expenditure for the period amounts to € 239,5 million, including an EAGGF Guidance Section
contribution of € 119,8 million.

According to the most recent information provided at the third meeting of the Monitoring Committee for
this programme on 22 November 2001, public expenditure committed to the measure in question since
the start of the programme amounts to € 30,5 million, € 15,6 million of which is borne by the EAGGF
Guidance Section.

Under the financial rules governing the Structural Funds the funding allocated to the programmes can be
committed up to 31 December 2006 and the related expenditure can be incurred up to 31 December
2008. The financial penalties laid down in Article 31(2) of Council Regulation (EC) No 1260/1999 of
21 June 1999 laying down general provisions on the Structural Funds (1) do not apply to individual
measures nor do they provide for any transfer of funds whatsoever to other Member States. The EAGGF
Guidance Section has already made two intermediate payments under this programme.

Furthermore, under the rural development plan for mainland Portugal financed by the EAGGF Guarantee
Section and adopted by the Commission on 22 November 2000, Portugal benefits from an afforestation of
arable land measure on which the planned public expenditure in the 2000-2006 period amounts to € 470
million, € 352 million of it coming from the EAGGF Guarantee Section. By 15 October 2001 the
Commission had paid Portugal € 72,7 million, corresponding to actual public expenditure of approxi-
mately € 98 million.

The financial rules laid down in Article 39 of Commission Regulation (EC) No 1750/1999 of 23 July 1999
laying down detailed rules for the application of Council Regulation (EC) No 1257/1999 on support for
rural development from the European Guidance and Guarantee Fund (EAGGF) (2) apply to the plan,
regardless of the amounts spent on each measure.

(1) OJ L 161, 26.6.1999.
(2) OJ L 214, 13.8.1999.

(2002/C 205 E/110)

WRITTEN QUESTION P-0232/02

by Karla Peijs (PPE-DE) to the Commission

(31 January 2002)

Subject: VAT issues

The international removals industry, mainly comprised of SMUs, is facing a major problem concerning the
payment of VAT on international removals in an appropriate and legal way. It is not always clear for the
removers to which national tax authorities VAT payments should be made, and the costs involved in the
use of a tax consultant are disproportionate to the amount of VAT due. In addition, tax consultants usually
refuse to work with removal firms because of the shared liability.

Is the Commission considering a system by which these amounts of VAT could be paid to a European
central body which would redistribute the sums due to the various Member States at a later stage?