WRITTEN QUESTION E-1334/03 by Luigi Cocilovo (PPE-DE) to the Commission. VAT on books.
Date: 2003-04-09
Institutions: European Parliament, Provisional data
Subjects: VAT, application of EU law, book trade, cultural promotion, double taxation, intra-EU trade, tax system

C 88 E/24

Official Journal of the European Union

EN

8.4.2004

Has the Commission:

1. Made representations to the Jordanian Government about the situation of Mrs Siham Qandah?

2. Other plans, to try to ensure that the Jordanian authorities respect the human rights of the Christian

minority in their country?

Answer given by Mr Patten on behalf of the Commission

(15 May 2003)

Mrs Qandah’s situation is related to the wider problem of compatibility of the application of the Shari’ah
law and the international human rights conventions that Jordan has signed, but not yet fully transformed
into internal law. It is our concern that the application of Shari’ah law in Jordan, a country where Islam is
the state religion, could provoke great distress in families whose members are of mixed Christian and
Muslim faith and lead to results which are incompatible with these conventions.

The Commission is closely monitoring the individual case of Mrs Siham Qandah. The Commission can
assure the Honourable Member that the question of the defence of human rights and in particular of those
of women and children is considered of prime importance by the Commission and has been raised with
the Jordanian authorities on many occasions. It will continue to stress its importance in its future contacts.

Jordan is a signatory of the International Covenant on Civil and Political Rights. During his recent visit to
Jordan, the Member of the Commission in charge of external relations raised the need for Jordan to
implement effectively its commitments to international human rights agreements, especially those
reinforcing the rights of women and children. Since then the Jordanian Government has set up the Centre
for the Protection of Human Rights to channel complaints on human rights abuses cases, an initiative that
has been supported by the Community. The Commission lays great importance on the work of this centre
which should become a flagship institution for the protection of human rights in Jordan.

In the framework of the Union-Jordan Association Agreement, which entered into force on 1 May 2002,
the Union and Jordan are establishing a continuous political dialogue at the highest level. This includes
issues relating to human rights as well as monitoring the application of international conventions adopted
by either party.

(2004/C 88 E/0026)

WRITTEN QUESTION E-1334/03

by Luigi Cocilovo (PPE-DE) to the Commission

(9 April 2003)

Subject: VAT on books

The Commission may know that bookshops selling Italian books abroad have to pay double VAT: Italian
VAT (4 %), included in the cover price, and VAT in the country where the book is sold (for example 3 % in
Luxembourg, or 6 % in Belgium).

Is this situation compatible with Community law, which regulation or directive regulates this specific field
and can it be invoked in order to avoid VAT being paid twice?

Does the Commission not consider that all obstacles of whatever kind that discourage people from reading
should be eliminated?

8.4.2004

EN

Official Journal of the European Union

C 88 E/25

Answer given by Mr Bolkestein on behalf of the Commission

(15 May 2003)

In the case of intra-Community supply of goods, VAT must, in principle, be calculated and paid in the
country of destination. However, if the distance sales regime applies and provided the EUR 35 000 or
EUR 100 000 yearly threshold is not exceeded, VAT is calculated and paid in the country of origin. In any
event, VAT must be calculated and paid only once.

On the basis of the question presented by the Honourable Member,
it is not clear whether the VAT
calculated on the price of Italian books before they are exported to other Member States is actually paid by
the taxable persons to the Italian State.

Should the taxable persons pay the VAT to the Italian State, the goods in question would be subject to
double taxation contrary to the Sixth VAT directive (1). The Italian State would then have to modify its
legislation in order to provide that the goods leave the territory of the country exempted from Italian VAT.

Should the taxable persons not pay the Italian VAT to the State, although it is part of the export price of
the goods, there would be no double taxation. In this case, the issue would have to be analysed from a
non-fiscal perspective.

In this respect, should the Honourable Member dispose of complementary or new information that might
prove that there is an infringement of Community law, the Commission would be most grateful to receive
it.

(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, OJ L 145,
13.6.1977.

(2004/C 88 E/0027)

WRITTEN QUESTION E-1339/03

by Maurizio Turco (NI) and Marco Cappato (NI) to the Commission

(9 April 2003)

Subject: Persecution of homosexuals in the Palestinian Authority territories and Israeli expulsions of

Palestinian homosexuals

According to the GLBT Israeli association ‘Aguda’ and the Haaretz newspaper, on 6 March 2003 two gay
Palestinians were tried for being in Israel illegally and consequently expelled to the Palestinian Authority.
On 16 March 2003, another gay Palestinian was put on trial for the same charge and after serving his
sentence he will be expelled to the Gaza Strip. According to information provided by Aguda, homosexuals
in the Palestinian Authority suffer persecution, arrest, injury and torture, at times ending in death, and
many of them are likely to be executed. Until a month ago the authorities in Israel did not arrest and/or
expel these people, but then this policy was changed and the youths were arrested and brought to trial,
and the automatic process of expelling them to the Palestinian Authority began. International human
rights organisations are acting to prevent these expulsions, and notably pleaded with the Israeli Interior
Minister, Mr Avraham Poraz, to use the authority vested in him by Israeli Law to stop the expulsions by
granting temporary residency visas, but Mr Poraz has replied negatively.

Can the Commission confirm this information? Is the Commission monitoring this issue? Will the
Commission intervene with the Israeli authorities and particularly the Interior Minister to express EU
concern at the fact that these expulsions could endanger the lives of gay Palestinians? Will the Commission
intervene with the Palestinian Authority to ensure that fundamental human rights are respected and that
persecution against homosexuals stops?