WRITTEN QUESTION E-3753/02 by Kathleen Van Brempt (PSE) to the Commission. Kerosene tax.
Date: 2002-12-20
Institutions: European Parliament, Provisional data
Subjects: aviation fuel, fuel tax, tax harmonisation, tax system

C 88 E/582

Official Journal of the European Union

EN

8.4.2004

Supplementary answer
given by Mr Vitorino on behalf of the Commission

(2 July 2004)

Having analysed the information received from the competent authorities, the Commission can provide the
Honourable Member with the following further information:

(cid:1) first, the Commission can confirm the information provided in its initial answer, namely that the
‘Vision list’ referred to by Honourable Member concerns the exchange of information between the
States applying the Schengen ‘acquis’ on third countries subject to prior consultation under Annex 5B
to the Common Consular Instructions;

(cid:1) seamen subject to the visa requirement who are classed as aliens and cannot be granted a visa without
prior consultation may, exceptionally, be issued at the border a visa limited to the territory of the
issuing State. This possibility, which results from the two Executive Committee decisions referred to in
the initial answer, is retained under the current arrangements established by Council Regulation (EC)
No 415/2003 of 27 February 2003 on the issue of visas at the border, including the issue of such
visas to seamen in transit (1), which repeals those two decisions;

(cid:1) as such, the circumstances referred to by the Honourable Member do not indicate therefore a problem
with the recognition of visas issued by another Schengen State but are fully in line with the existing
rules. The only way these seamen can enter the territory of a given Schengen State (Belgium in this
instance) is by entering Belgian territory direct from a third country on being issued with a limited
visa for the territory of that State, in so far as they meet the requisite conditions;

(cid:1) according to information provided by the Belgian authorities, the STZV form is a working document
which is filled in by the shipowners’ representatives, is required for all seamen and is intended for the
border control authorities. It provides certain information on the seaman, namely his identity, the
travel documents in his possession, his vessel and so on. This information is a prerequisite for a visa
to be issued. It is also required by the aforementioned Council Regulation (EC) No 415/2003 (see the
form in Annex II to the Regulation).

(1) OJ L 64, 7.3.2003.

(2004/C 88 E/0595)

WRITTEN QUESTION E-3753/02

by Kathleen Van Brempt (PSE) to the Commission

(20 December 2002)

Subject: Kerosene tax

For some years now, the Commission has received questions from MEPs about the introduction of a
kerosene tax. Each time, the Commission says that it supports the introduction of such a tax but that no
agreement can be reached at international level. And so, here we are, some years down the line, and still
waiting for a proposal.

1. When will the Commission submit a proposal for the introduction of a kerosene tax?

If the Commission is unable to submit a proposal in the near future, can it indicate why and what

2.
are the obstacles thereto?

Can the Commission indicate which Member States are in favour of a kerosene tax and which are

3.
against?

8.4.2004

EN

Official Journal of the European Union

C 88 E/583

Answer given by Mr Bolkestein on behalf of the Commission

(5 February 2003)

With regard to the existing compulsory exemption from the harmonised excise duty on mineral oils used
as fuels for the purpose of air navigation, other than for private pleasure crafts, the Commission can
inform the Honourable Member of the following:

1. The Commission has taken a position in favour of abolishing this exemption since 1996 (1). The
Commission presented a proposal restructuring the taxation of energy products in March 1997 (2),
which includes provisions, under its Article 13, allowing Member States to extend the application of
the harmonised excise duty on aviation fuel for domestic flights or, via bilateral agreements, on intra-
Community flights carried out by Community carriers.

Concerning taxation of kerosene used by international aviation the Commission presented a
Communication on aircraft fuel taxation, in March 2000 (3), suggesting, inter alia, to intensify the
work within the International Civil Aviation Organisation (ICAO) framework for the introduction of
taxation of aircraft fuel, or other measures with similar effects. Following the Community’s request,
taxation of aircraft fuels appeared on the agenda of the ICAO 33rd Assembly, held in Montreal
between 25 September 2001 and 5 October 2001. However, it proved impossible to obtain support
from the other ICAO Members, particularly in view of the very unfavourable conditions for aviation
following the events of 11 September 2001.

2. The Commission does not intend to submit an additional proposal on taxation of aircraft fuel, as in its

opinion this issue is sufficiently covered by its 1997 proposal on taxation of energy products.

3. Discussions on the proposal on taxation of energy products have been intensified in the Council
during recent months, and it is hoped that it may be adopted in due course. During the discussions on
a potential political agreement, presented by the Danish Presidency in December 2002, it appeared
that all but one Member State, could agree that, as a matter of principle, commercial aircraft fuel
should be taxed on the same basis as any other fuel. However, it is necessary to take into account the
question of competition with third countries, and the avoidance of any distortion of competition with
consequent socio-economic implications. Therefore, it is appropriate to pursue the discussion on this
matter within the ICAO, and take the decision on whether to tax kerosene used by international
aviation if its taxation is allowed at international level.

However, the Council could approve the provisions, included in the Commission proposal, providing
for the optional application by Member States of a lower level of taxation on kerosene to be used for
domestic or intra-Community flights.

(1) OJ C 382, 18.12.1996.
(2) OJ C 139, 6.5.1997.
(3) COM(2000) 110 final.

(2004/C 88 E/0596)

WRITTEN QUESTION E-3801/02

by Jules Maaten (ELDR) to the Commission

(7 January 2003)

Subject: Tobacco excise on medicinal herbal cigarettes

With reference to the Commission’s answers of 23 April 2002 (E-0721/02 (1)) to questions by Jules
Maaten, I should like to put some supplementary questions:

1.

Is the Commission aware that in some European countries (e.g. Belgium, France, Britain, Ireland and
Italy), medicinal herbal cigarettes have for years been sold free of tobacco excise even though these
countries have not, like Denmark, exempted these products from excise?