WRITTEN QUESTION E-0642/03 by Paul Rübig (PPE-DE) to the Council. Tax treatment of research spending.
Date: 2003-03-04
Institutions: European Parliament, Provisional data
Subjects: EU Member State, competitiveness, enlargement of the Union, industrial credit, report, research and development, research policy, small and medium-sized enterprises, tax system, third country

C 280 E/76

Official Journal of the European Union

EN

21.11.2003

Does the Commission consider that this action of the Spanish authorities against the Basque newspaper
respects the basic principles of a democratic state?

Will the Commission urge the Spanish authorities to re-open the newspaper immediately?

Does the Commission consider that the solitary confinement of the arrested journalists and the seizure of
their documents are in line with full respect for human rights and press freedom?

Joint answer
to Written Questions E-0641/03, E-0672/03 and E-0801/03
given by Mr Vitorino on behalf of the Commission

(30 April 2003)

The Egunkaria newspaper was closed down by court order. In our democratic States based on respect for
the law, the judicial power is independent of the executive and the decisions of the courts cannot be
overruled by political pressure. The Commission cannot comment on decisions given by a judicial
authority.

All the judicial systems of the Member States of the Union provide the procedural guarantees for legal or
natural persons prosecuted or sued in the courts as required by the European Convention for the
Protection of Human Rights and Fundamental Freedoms. Anybody who considers that his fundamental
rights have been breached can bring an action in the European Court of Human Rights after all domestic
legal remedies have been exhausted.

(2003/C 280 E/081)

WRITTEN QUESTION E-0642/03

by Paul Rübig (PPE-DE) to the Council

(4 March 2003)

Subject: Tax treatment of research spending

The Lisbon process stresses that technology-based firms are expected to provide a positive impetus,
particularly as regards the creation of new jobs. It is also explicitly pointed out that Europe has some way
to go to catch up with Japan and the USA in the area of research.

How are research spending and operational investment treated for tax purposes in the current and future
EU Member States and in the USA, Japan and Australia?

What impact does taxation have on the credit-worthiness of SMEs and research bodies?

How does the Council assess these factors? Will
implementation of Basel II in the EU?

it draw on them in its preparatory work on the

Reply

(21 July 2003)

The Council shares the importance that the Honourable Member attaches to the Lisbon process and the
role of SMEs and technology based firms.

21.11.2003

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Official Journal of the European Union

C 280 E/77

the Honourable Member is drawn to the report by the Council
In this context,
(‘Competitiveness’) of 3 March 2003 to the Spring European Council, which, amongst other things, states
that:

the attention of

Systematic and comprehensive impact assessment of proposed Community legislation, as well as
consultation of business and all other interested parties, must be carried out by the Commission and,
subsequently, taken into account at the decision-making level, to ensure that a balanced approach is
maintained in the EU framework and that European enterprises remain competitive and operate on a
level playing field in the global economy;

A coordinated approach to entrepreneurship policy, providing a comprehensive response to the needs
of entrepreneurs, such as eliminating barriers to business creation, development and growth and
balancing the risks and rewards, is required;

Effective involvement and consultation of small businesses in the policy-making process must be
ensured.

As to the tax treatment of research spending in current and future Member States, as well as the impact of
taxation on the credit worthiness of SMEs and research bodies, the Council does not have the necessary
information to respond to the questions put by the Honourable Member. The Council
invites the
Honourable Parliamentarian to address directly the Member states, the acceding states and other third
countries in this regard.

Concerning the new capital adequacy framework (‘Basel II’) being negotiated in the framework of the Basel
Committee with a view to replacing the 1988 Basel accord, the Council
is aware of the potential
implications for the SME sector. In the negotiating process and the preparatory work done in this respect,
every effort will be made to ensure that ‘Basel II’ should have no negative effects on SME lending. In this
respect, however, the Honourable Member is advised to refer the question to the Commission which has
observer status in the negotiations.

(2003/C 280 E/082)

WRITTEN QUESTION E-0650/03

by Erik Meijer (GUE/NGL) to the Commission

(5 March 2003)

Subject: Massive plundering of lapwings’ eggs from fields in the Netherlands province of Friesland

Is the Commission aware of the existence in the Dutch province of Friesland of the old custom of
1.
searching fields during the month of March for the eggs of the lapwing, which nests there, collecting these
eggs and presenting the first one found to the Queen’s Commissioner (the provincial governor) and
sometimes also to the local mayor?

Does the Commission know, also, that the existence and fame of this custom will again lead, in the
2.
period from 1 March to 8 April, to tens of thousands of people collecting as many eggs as they can find,
often searching the same meadows several times on the same day, disturbing the other birds that live in
the places where the lapwings nest?

3.
Is the Commission aware that in Friesland there are 8 500 legal holders of egg collecting permits,
each of whom can collect 15 eggs, giving a total of 127 500, and that according to scientific research it is
the first clutch of eggs (cid:1) the very one that is plundered by the egg collectors (cid:1) that yields the fledglings
most likely to survive?

Does the Commission consider this practice, which does not exist

4.
the
Netherlands, to be compatible with Council Directive 79/409/EEC (1) of 2 April 1979 on the conservation
of wild birds, Article 5 of which strictly forbids the collecting of birds’ eggs in the wild, unless it is
necessary, for example to combat disease or to reintroduce birds threatened with extinction?

in other regions of