WRITTEN QUESTION E-1259/02 by Carlos Ripoll y Martínez de Bedoya (PPE-DE) to the Commission. Tax in the Balearic Islands.
Date: 2002-05-06
Institutions: European Parliament, Provisional data
Subjects: Balearic Islands, environmental protection, hotel industry, housing, residence permit, tax on consumption, tax system, tourism

6.2.2003

EN

Official Journal of the European Union

C 28 E/89

(2003/C 28 E/097)

WRITTEN QUESTION E-1258/02

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

Subject: Tax in the Balearic Islands

(6 May 2002)

On 23 April 2002 the Government of the Balearic Islands adopted Law 7/2001 on a tax to be levied on
stays in accommodation owned by holiday companies and to be paid into a fund which has been set up to
improve tourist facilities and to protect the environment.

The explanatory memorandum to the law states that the extraordinary development of tourism has
resulted in excessive spending on regional and environmental resources in the Balearic Islands 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.

What does the Commission think of this new tax and of the way in which it relates to the Community’s
‘polluter pays’ principle?

Since it is stated in the explanatory memorandum that tourism as a whole is the cause of damage to the
environment, should the tax not be levied on all the tourist industry’s activities, in accordance with the
abovementioned Community principle?

Does the Commission not consider that excluding a major sector of the tourist industry constitutes
discrimination amongst the various service providers?

(2003/C 28 E/098)

WRITTEN QUESTION E-1259/02

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

Subject: Tax in the Balearic Islands

(6 May 2002)

On 23 April 2002 the Government of the Balearic Islands adopted Law 7/2001 on a tax to be levied on
stays in accommodation owned by holiday companies and to be paid into a fund which has been set up to
improve tourist facilities and to protect the environment.

In the explanatory memorandum to the tax it is stated that the latter will provide extra funding for tourist
and environmental redevelopment programmes which will enable the Balearic Islands’ main economic
sector to evolve smoothly and rationally.

The tax is to be levied solely on companies which provide holiday accommodation and the revenue which
it generates will be used to finance improvements to the Balearic Islands’ tourist facilities in general.

Does the Commission not think that, in order to prevent any discrimination and to ensure that the tax
serves its intended purpose,
the tax should be levied not only on companies providing holiday
accommodation but also on the entire tourist industry in the Balearic Islands?

(2003/C 28 E/099)

WRITTEN QUESTION E-1260/02

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

Subject: Tax in the Balearic Islands

(6 May 2002)

On 23 April 2002 the Government of the Balearic Islands adopted Law 7/2001 on a tax to be levied on
stays in accommodation owned by holiday companies and to be paid into a fund which has been set up to
improve tourist facilities and to protect the environment.