WRITTEN QUESTION E-0103/03 by Luciano Caveri (ELDR) to the Commission. VAT on Italian road tunnel tariffs.
Date: 2003-01-28
Institutions: European Parliament, Provisional data
Subjects: EU law - national law, France, Italy, Switzerland, VAT rate, interpretation of the law, provision of services, restriction on competition, toll, tunnel

18.9.2003

EN

Official Journal of the European Union

C 222 E/149

whatever field (cid:1) agriculture, fisheries or diplomatic matters, immigration and drug trafficking (cid:1) directly
affect Andalusia, either in economic or social terms or in terms of its image in the outside world?

Does the Council not consider it necessary that the EU should consult or at least ascertain the opinion of
the Andalusian authorities and government with regard to negotiations in these specific cases?

Is the Council familiar with the political landscape in Andalusia? Is it aware of the level of on-going
confrontation between the autonomous and state governments in Spain? Is the Council aware that many
of its decisions deepen the political breach between the two levels of administration and that this breach is
already having direct adverse effects on Andalusia’s development and economy? Does the Council not
believe that many of its decisions are having a negative impact on the development of a region whose
unemployment rate is among the highest in the EU?

I should be grateful not to receive a reply based on the European Union’s lack of competence in these
matters, on the grounds that each Member State is responsible for relations with its regions. Seven and a
half million Andalusians (cid:1) and Europeans (cid:1) are tired of being used as a bargaining counter for the EU in
its agricultural and fisheries negotiations with Morocco.

Reply

(8 May 2003)

The Council can only confirm that it is not competent to pass judgement on the extent to which Member
States take account of regional or other interests when negotiating in the Council.

More generally, as far as relations at the European Union level are concerned, the Council would recall that
the voice of the regions is, notably, given expression through the Committee of the Regions, on which it
notes Andalusia is represented by the President of its Government and its Director General for European
Affairs and External Cooperation.

(2003/C 222 E/173)

WRITTEN QUESTION E-0103/03

by Luciano Caveri (ELDR) to the Commission

(28 January 2003)

Subject: VAT on Italian road tunnel tariffs

Article 21(15) of the 2003 Italian Budget Law provides for the immediate application of VAT, at the
standard rate of 20 %, to tolls collected for using cross-border tunnels. In this way, the 1972 decree under
which tolls for using cross-border tunnels were exempt from VAT has been repealed, meaning that Italy, as
the Commission had requested, has conformed to the Court of Justice’s ruling of 12 September 2000 on
this matter. The implementation of this decision has created a paradox both at the Mont Blanc tunnel
between Italy and France and at the Gran San Bernardo tunnel between Italy and Switzerland. In the first
case, the tariffs are 20 % higher on the Italian side because France has for some time been applying VAT to
its tariffs, while in the second case there is no VAT in Switzerland and the tolls are therefore higher on the
Italian side. These circumstances create a distortion of competition between companies operating the same
tunnel and cause problems for users. How does the Commission view this situation?

Answer given by Mr Bolkestein on behalf of the Commission

(13 March 2003)

As the Honourable Member points out, Italy has complied with the Sixth VAT Directive (1) as interpreted
by the Court of Justice in its judgments of 12 September 2000 on the taxation of tolls for the use of road
infrastructure. Italy changed its legislation to abolish exemption from VAT on tolls for using cross-border
tunnels following an infringement procedure started by the Commission.

C 222 E/150

Official Journal of the European Union

EN

18.9.2003

As for the tunnel link with France, the Commission notes that it was the previous situation (collection of
VAT in France and not in Italy) which might have caused distortion of competition (and which was the
subject of a complaint), and not the other way round, since the two Member States now collect VAT for
the same provision of services.

As for the link with Switzerland, it should be remembered that as that country is not part of the EU it does
not have to comply with Community law on VAT. So the situation of tunnel operators is not comparable
as they are subject to different laws and it cannot therefore be said that competition is being distorted.

Finally, the Commission notes that the Honourable Member’s statement that these circumstances ‘cause
problems for users’ is too vague for it to be able to give an assessment.

(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States
relating to turnover taxes (cid:1) Common system of value added tax: uniform basis of assessment (cid:1) OJ L 145,
13.6.1977.

(2003/C 222 E/174)

WRITTEN QUESTION P-0107/03

by Luciana Sbarbati (ELDR) to the Commission

(20 January 2003)

Subject: Chinese products and competition

The European market is saturated with Chinese products marketed at very low cost. Their prices, with
which European firms can in no way compete, are not always matched by their quality. Almost every
major industrial sector is involved: electronics, household items, toys, engineering, agricultural products,
textiles.

In order to comply with Community directives, our firms are forced to incur substantial costs and undergo
numerous checks, in areas such as plant approval, the materials they employ, the registration of patents,
labelling, waste disposal, etc.

Given that Italian industry is well known as being made up largely of SMIs which bear the full brunt of
this competition, should these problems persist the risks to the economy and the social fabric are likely to
become more and more serious.

What measures has the Commission taken to support European products?

Does it regard the presence on the same market of products subject to differing rules as fair?

Does the Chinese market offer similar access to European products?

Answer given by Mr Liikanen on behalf of the Commission

(14 February 2003)

The Commission would like to draw the Honourable Member’s attention to the following points:

(cid:1) All products marketed in Europe, whether they be of Chinese or European origin, are subject to the
same technical regulations and must therefore comply with the same European standards where these
exist.