WRITTEN QUESTION E-0399/03 by Karl von Wogau (PPE-DE) to the Commission. Compulsory registration for visitors to health spas.
Date: 2003-02-17
Institutions: European Parliament, Provisional data
Subjects: Germany, free movement of persons, interpretation of the law, local tax, tax harmonisation

6.2.2004

EN

Official Journal of the European Union

C 33 E/41

(2004/C 33 E/038)

WRITTEN QUESTION E-0399/03

by Karl von Wogau (PPE-DE) to the Commission

Subject: Compulsory registration for visitors to health spas

(17 February 2003)

The spa tax regulations of a German community stipulate that persons from outside the community who
are accommodated free of charge not only have to register their presence on the next working day after
arrival, and register their departure at the latest on the last day of their stay, but that they also have to pay
spa taxes for the period of their stay.

These measures also apply to visitors from other Member States of the European Union.

This requirement means that people who stay overnight in the community, while visiting friends or
relatives for example, have to pay spa taxes.

Does the Commission take the view that these regulations are compatible with European Union provisions
on the free movement of persons?

Answer given by Mr Bolkestein on behalf of the Commission

(1 April 2003)

In the absence of harmonised fiscal legislation at Community level, the Member States and their local
authorities are free to design their taxes according to their political preferences. In doing so, however, they
must respect the general freedoms and principles enshrined in the EC Treaty. Neither the local tax,
described by the Honourable Member, nor the corollary registration obligation, discriminate against
nationals of other Member States, since all visitors, irrespective of their nationality or place of residence,
are subject to it. Therefore, the Commission does not consider that these taxes interfere with the principle
of free movement of persons.

(2004/C 33 E/039)

WRITTEN QUESTION P-0442/03

by Luciano Caveri (ELDR) to the Commission

(12 February 2003)

Subject: Business Tax

Italian shipping companies working with the People’s Republic of China are obliged to pay Business Tax, a
levy on the provision of services, at a rate of 3 % of locally produced turnover for transport and
communications. The Agreement on Sea Transport between Italy and China of 8 October 1972 only
covers tax on revenue and makes no provision for Business Tax, nor does the Protocol of 3 June 2002
amending the Agreement. Similarly, the Agreement between Italy and China against double taxation of
31 October 1986 only refers to direct taxation.

Shipping companies of other EU countries working with the People’s Republic are not subject to Business
Tax, since the relevant shipping and/or bilateral agreements provide for an exemption. The only
exceptions, apart from Italy, are Spain, Austria and Luxembourg, which do not have any substantial
shipping traffic with China.

The shipping companies of the People’s Republic currently operating in Italy are not subject to any kind of
levy comparable or similar to the Business Tax.

This situation creates a substantial disparity in treatment between European Union companies, giving rise
to a blatant violation of the principles of free competition and equality of treatment between the Member
States.