WRITTEN QUESTION P-1249/02 by Carlos Ripoll y Martínez de Bedoya (PPE-DE) to the Commission. Tax in the Balearic Islands.
Date: 2002-04-24
Institutions: European Parliament, Provisional data
Subjects: Balearic Islands, competence of the Member States, environmental protection, hotel industry, housing, residence permit, tax on consumption, tax system, tourism

C 28 E/88

Official Journal of the European Union

EN

6.2.2003

Answer given by Mr Verheugen on behalf of the Commission

(4 June 2002)

In its Regular Report published in November 2001 (1), the Commission noted that ‘in several instances
village guards, armed and paid by the state to defend the evacuated or abandoned villages, have occupied
the houses of departed villagers and refuse to return them to the legitimate owners. There are between
45 000 and 90 000 village guards in the region.’

The Accession partnership for Turkey includes a short term priority concerning the development of a
comprehensive approach to reduce regional disparities, and in particular to improve the situation in the
Southeast, with a view to enhancing economic, social and cultural opportunities for all citizens.

The Commission will monitor the full implementation of this priority with a view to guaranteeing full
respect of basic rights including cultural rights and diversity of all Turkish citizens, irrespective of their
origin.

(1) COM(2001) 700 final.

(2003/C 28 E/096)

WRITTEN QUESTION P-1249/02

by Carlos Ripoll y Martínez de Bedoya (PPE-DE) to the Commission

Subject: Tax in the Balearic Islands

(24 April 2002)

On 23 April 2002 the Government of the Autonomous Community of the Balearic Islands adopted law
7/2001 on a tax on stays in tourist accommodation enterprises intended for the fund to develop tourist
activity and protect the environment.

The explanatory memorandum to the law states that the extraordinary development of tourist activity has
resulted in excessive spending on regional and environmental resources in the Balearics and that
maintaining the competitiveness of the tourist product in the area will require an effort on the part of the
relevant institutions to ensure that it can be sustainably developed. Given the lack of sources of funding,
the abovementioned tax is therefore being introduced.

The Balearic Islands receive 11 million tourists per year, of which 50 % stay in tourist accommodation
enterprises.

Does the Commission not think that a tax of this nature with the objective described above should be
aimed at all tourists and not merely 50 % of them?

Does the Commission not think that this represents discrimination among tourists to the islands, according
to where they stay?

Could this law be a barrier to the free movement of persons in a part of the Union’s territory?

Answer given by Mr Bolkestein on behalf of the Commission

(31 May 2002)

The problem raised by the Honourable Member concerns a tax on stays in tourist accommodation
enterprises, an indirect tax on consumption that has not been the object of harmonisation in the European
Communities. Consequently, the Member States remain free to establish the criteria to levy such a tax, as
long as the principles of Community law are respected.