WRITTEN QUESTION E-1262/02 by Cristiana Muscardini (UEN) to the Commission. Excise duty on wine.
Date: 2002-05-06
Institutions: European Parliament, Provisional data
Subjects: Italy, excise duty, tax system, viticulture, wine

6.3.2003

EN

Official Journal of the European Union

C 52 E/51

The Commission proposes to publish a pre-qualification tender in the field and after screening the best
proposals received, will invite a restricted number of organisations to submit a complete project proposal.
The best of these will then be selected.

(2003/C 52 E/059)

WRITTEN QUESTION E-1245/02

by Armando Cossutta (GUE/NGL) to the Commission

(30 April 2002)

Subject: Introduction of excise duty on wine

A few days ago the Commission submitted a proposal to introduce a minimum rate of excise duty on wine
of EUR 0,14 per litre as from 2003 and EUR 0,15 as from 2007. The current rate of excise duty is zero in
Italy, Spain, Portugal, Greece and Germany.

Given that, since 1997, the Italian wine-growing sector has had to put up with a VAT increase (now 20 %)
and that the agricultural sector is already subject to the IRAP (regional tax on production):

1. Does the Commission agree that, on the agri-foodstuffs market, excise duty on wine will have an

adverse effect on the wine-growing sector?

2. Does it agree that an increase in the price of wine will be harmful mainly to consumers, who will bear

the burden of rising production costs?

3. Does it agree that the reform of the CAP has already adversely affected production costs by reducing

Community aid to the wine-growing sector;

4. How does it view the introduction in the agricultural sector of a production tax normally applied to

industrial products (traditionally referred to as ‘excise duty’)?

(2003/C 52 E/060)

WRITTEN QUESTION E-1262/02

by Cristiana Muscardini (UEN) to the Commission

(6 May 2002)

Subject: Excise duty on wine

Organisations representing wine-producers consider the introduction of a minimum excise duty on wine of
EUR 0,14 per litre (270) from 2003 and 0,15 from 2007, proposed by the technical services of the
Commission, to be a misguided and dangerous idea, because it would obstruct the development of one of
the most advanced sectors of farming. In Italy alone it would be levied on 53 million hectolitres. In 1997
wine-producers saw VAT increase to 20 % and the proposed excise duty would be a further levy, with an
additional impact on consumption. Furthermore, since 1998 Italian agriculture has had the additional
burden of
tax on business activities), which in the ‘wine-growing provinces’ has a
substantial impact on the local economies which depend on wine.

IRAP (regional

In view of all this, does not the Commission consider that the proposed excise duty on wine would be an
unsustainable burden on producers?

It would also hit
Commission estimated the heavy direct burden on the market?

the consumer, since excise duty ultimately becomes a production cost. Has the

In view of the increase in VAT, would not the introduction of excise duty be tantamount to accepting the
principle of a double levy on consumption?

C 52 E/52

Official Journal of the European Union

EN

6.3.2003

Since levies on manufacturing (‘excise’ duties) are characteristically imposed on industrial products, does
not the Commission consider that the fruits of the earth and agricultural products in general should not be
hit by such objectionable levies?

Does it not consider that, not least after enlargement, the new levy would seriously damage the economy
of this sector further, precisely in those regions which will have fewer opportunities to use structural
funding?

Joint answer
to Written Questions E-1245/02 and E-1262/02
given by Mr Bolkestein on behalf of the Commission

(20 June 2002)

Council Directive 92/84/EEC, of 19 October 1992, deals with the approximation of rates of excise duty on
alcohol and alcoholic beverages (1). Under its provisions it is necessary for the excise duty rates laid down
in that Directive to be reviewed periodically by the Council. This review shall be based upon a
Commission report taking into account all relevant issues. At present, the Commission is preparing such a
report that might be accompanied by a proposal, if appropriate.

Since the Commission has not yet taken a decision on the subject, it is not possible to comment on its
content.

As regards the question of ‘double taxation’, it has to be stated that the supply of excisable products is, as a
rule, also subject to VAT. Moreover, excise duties are part of the basis of calculation of VAT.

(1) OJ L 316, 31.10.1992.

(2003/C 52 E/061)

WRITTEN QUESTION P-1247/02

by Anne Van Lancker (PSE) to the Commission

(24 April 2002)

Subject: Availability of studies and reports produced with European funding

Through various action programmes the Commission provides funds to support European policy in the
Member States. In this way not only Member States but also other authorities and bodies receive European
public funds to produce studies and reports on their policy on such subjects as employment and the fight
against social exclusion. In many cases these studies are not available to the public.

Is the Commission prepared, when granting financial support to produce reports of this kind, to require
the beneficiaries to ensure that studies financed from European public funds must be made available to the
public?

Supplementary answer
given by Mr Prodi on behalf of the Commission

(31 October 2002)

The Commission would like to confirm that, in certain sectors (structural funds, trans-European networks,
statistics, justice and home affairs), studies and reports funded from the Community budget are produced
at the request of national authorities without the involvement of the Commission. In line with the general
financing agreements, these studies and reports remain the property of the Member States which are the
beneficiaries of the subsidies granted. It is therefore up to these national authorities to ensure distribution
or access where appropriate.