WRITTEN QUESTION E-3327/02 by Toine Manders (ELDR) to the Commission. European football finals.
Date: 2002-11-25
Institutions: European Parliament, Provisional data
Subjects: Netherlands, application of EU law, business administration, dominant position, freedom to provide services, professional sport, single market, sporting event, sports body, tax system

C 11 E/48

Official Journal of the European Union

EN

15.1.2004

New and better drugs, diagnostics and vaccines are also needed for Tuberculosis, in order to increase
detection rates, cure rates and reduce transmission, incidence and mortality. The Commission has increased
its commitment towards health research on poverty related diseases through the 6th Research Framework,
including the European Development Clinical Trials Platform.

The Commission is also looking into priority areas of TB intervention through the poverty-related diseases’
budget line. Its regulation is being discussed at present in Parliament and Council. It will allow the
Commission inter alia to fund innovative initiatives towards the control of TB, which can later be scaled
up through other financial tools of the Commission.

(2004/C 11 E/050)

WRITTEN QUESTION E-3327/02

by Toine Manders (ELDR) to the Commission

(25 November 2002)

Subject: European football finals

The Netherlands is in danger of missing out on major large-scale international sporting events as a result
of stringent financial regulations (De Volkskrant, 8 November 2002). UEFA has said that it will not for the
time being be holding football finals in the Netherlands.

The performing artists and professional athletes regulation provides that foreign sportsmen must pay
income tax in respect of sporting activities they engage in in the Netherlands. Apart from salaries and
bonuses, the revenue from sale of television rights by the foreign club or league will, for example, be
regarded as taxable income. Revenue from sales of television rights is in fact a major source of income for
clubs and leagues, and does not go to players. Inquiries have shown that fiscal arrangements in other
Member States are less strict.

Given that football matches can be regarded as services, the actions of the Netherlands revenue department
seem to me to obstruct the freedom to provide services, and hence the single market. The role of UEFA in
the allocation of European football finals also prompts some questions, not least because of its monopoly
position.

This situation is undesirable from both the financial and economic and the social and cultural points of
view.

1.

Is the Commission aware of the above situation?

Does the Commission take the view that UEFA, as the organiser of events of this kind, could abuse

2.
its monopoly position in allocating European football finals in Europe?

Does the Commission take the view that

3.
constitute an obstacle to the freedom to provide services, and hence to the single market?

the actions of

the Netherlands revenue department

Is the Commission prepared to take action to deal with the above situation by eliminating this

4.
distortion of the single market and, if so, what action?

Answer given by Mr Bolkestein on behalf of the Commission

(9 January 2003)

The Commission is aware of the situation described by the Honourable Member.

The Union of European Football Associations (UEFA), as the governing body of football on the continent
of Europe, has the ability to decide where finals of the European football championships that it organises
are to be held, and the straightforward exercise of that right could not constitute an abuse of a dominant
position contrary to Article 82 of the EC Treaty, unless it were shown to be clearly discriminatory and
incapable of objective justification.

15.1.2004

EN

Official Journal of the European Union

C 11 E/49

Under the current state of Community law, direct taxation falls essentially within the competence of
Member States. In the exercise of this competence, Member States have to respect their obligations under
the EC Treaty. It is for the Member States to design their national tax system with all its features (rates,
exemptions etc), as long as they do not discriminate on the basis of nationality or install or maintain
discriminations of nationals of other Member States who exercise their freedoms provided for in the EC
Treaty or apply unjustified or disproportionate restrictions to the freedoms of the EC Treaty. In general,
the Commission does not consider differences in the level of taxation between Member States to constitute
a restriction of the freedoms which is, as such, contrary to the EC Treaty. More particularly, the discription
given by the Honourable Member of the taxation of revenue from sale of television rights in the
Netherlands does not lead the Commission to conclude that there is an infringement of Community law.

According to the information available to the Commission, the Netherlands’ tax rules on the taxation of
foreign performing artists and professional athletes do not infringe the freedoms provided for by the EC
Treaty either.

(2004/C 11 E/051)

WRITTEN QUESTION E-3346/02

by Wolfgang Ilgenfritz (NI) to the Commission

(26 November 2002)

Subject: EU aid for Hungary

At present there are plans to develop a holiday park covering 43 ha in Csörötnek, Hungary. The
investment costs will total some HUF 2,4 billion.

1.

Does EU aid for Hungary cover this project?

If so, from where can application forms for aid in developing a holiday park involving an estimated

2.
investment of HUF 2,4 billion be obtained and to which department or unit should they be submitted?

3. Who is providing liaison in connection with this project?

Answer given by Mr Verheugen on behalf of the Commission

(13 January 2003)

The Commission is not aware of the plans to develop a holiday park in Csörötnek, and no aid has been
provided through PHARE or other pre-accession funds for preparatory studies or for the investment itself.

The Economic and Social Cohesion component of the 2002-2003 PHARE programme does not include
projects having among the eligible activities investments in holiday parks. Hence, up to accession, no
investment aid can be obtained from PHARE (or other pre-accession instrument) by the project in
question. It might be possible to obtain support for preparatory studies, through the joint small project
fund of the Austria/Hungary Cross Border Co-operation programme under PHARE, provided that the
project has a distinct Cross Border character. Additional information in that respect might be obtained
from the Hungarian authorities at the National Agency for Regional Development, 1016 Budapest,
Gellérthegy u. 30-32, Tel. +36 1 4887171, Fax. +36 1 4887188.

Upon accession, subject to the inclusion of a specific measure in the relevant programming documents
(currently under preparation), it might be possible to obtain support from Structural Funds for similar
projects, provided that they comply with the competition and other relevant Community rules, including
Article 29(4) of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions
on the Structural Funds (1).

(1) OJ L 161, 26.6.1999.