WRITTEN QUESTION E-1827/03 by Alexandros Alavanos (GUE/NGL) to the Commission. Reduced VAT on the rent or purchase of video cassettes and DVDs.
Date: 2003-06-02
Institutions: European Parliament, Provisional data
Subjects: VAT rate, tax law, tax relief, video cassette, video disc

C 78 E/386

Official Journal of the European Union

EN

27.3.2004

Scientific advice provides a sound basis for the drafting of legislative and policy proposals and the
forthcoming legislative proposal on the protection of animals during transport, including horses, is only
one example of a Commission initiative aimed at safeguarding the welfare of equidae.

(1) OJ L 221, 8.8.1998.
(2) OJ L 224, 18.8.1990.
(3) OJ L 340, 11.12.1991.
(4) OJ L 148, 30.6.1995.

(2004/C 78 E/0408)

WRITTEN QUESTION E-1777/03

by Claude Moraes (PSE) to the Commission

(28 May 2003)

Subject: Veria Justice and Home Affairs Council

What progress was made at the Veria Justice and Home Affairs Council on implementing the Green Paper
on minimum procedural safeguards for defendants and suspects in criminal proceedings adopted by the
Commission on 19 February 2003?

Answer given by Mr Vitorino on behalf of the Commission

(3 July 2003)

The informal Justice and Home Affairs Ministers’ Meeting in Veria on 28 March 2003, was in part devoted
to a discussion on the Green Paper on procedural safeguards for suspects and defendants in criminal
proceedings throughout the Union (1). This meeting was intended as a first exchange of views, and was
useful insofar as it provided the Commission with an indication of the views of the Member States on this
issue.

At the meeting, the Commission presented the Green Paper and stressed the importance of safeguarding
citizens’ freedoms. During the course of a round table discussion, that ensued, Member States set out their
preliminary thoughts on the procedural safeguards initiative.

The Veria discussion represents an early stage in the course of the Green Paper. A public hearing on the
subject was on 16 June 2003. Over 50 replies have been received to the Green Paper and these will be
taken into account. The Commission, after those wide consultations with experts and interested parties,
intends to present a proposal for a Framework Decision on this subject in October 2003, in line with its
annual work programme for 2003.

(1) COM(2003) 0075 final.

(2004/C 78 E/0409)

WRITTEN QUESTION E-1827/03

by Alexandros Alavanos (GUE/NGL) to the Commission

(2 June 2003)

Subject: Reduced VAT on the rent or purchase of video cassettes and DVDs

Video cassette and DVD purchases have greatly stimulated the dissemination of culture, benefiting in
particular the European film industry, since high-quality reproduction can be obtained from equipment
which is reliable, easy to use and inexpensive.

27.3.2004

EN

Official Journal of the European Union

C 78 E/387

The vitality of this sector is reflected by a 20 % increase in demand for rent or purchase in 2002 compared
with the previous year. Despite the high level of demand for cultural products of this nature, further
expansion is being hampered by high VAT rates with no reductions as is the case with cinema entrance
tickets and pay television, for example.

Does the Commission intend to extend Annex H of the sixth VAT directive (Directive 77/388/EEC (1), as
amended by Directive 2001/4/EC (2)), removing or reducing VAT on video cassette and DVD-related goods
and services so as to support the European film industry?

(1) OJ L 145, 13.6.1977, p. 1.
(2) OJ L 22, 24.1.2001, p. 17.

Answer given by Mr Bolkestein on behalf of the Commission

(9 July 2003)

Under the Sixth VAT Directive (1) as it stands, all Member States must apply the standard rate to rentals
and purchases of video cassettes and DVDs. This ensures that taxes on these products are to some degree
harmonised throughout the Community (though the standard rate varies between Member States from
15 % to 25 %). Reduced rates are optional for Member States and introducing this option for video
cassettes and DVDs would only increase the differences in rates applied across the Community.

The Commission intends to present a proposal for a Directive on reduced VAT rates before the summer of
2004. The primary purpose of the proposal will be to improve the functioning of the single market by
rationalising the way Member States use reduced rates. The aim is to avoid potential distortions in
competition by giving all Member States the same opportunity to apply reduced rates.

In the lead-up to the forthcoming revision of reduced rates, the case for extending their scope will be
carefully examined.

(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, OJ L 145, 13.6.1977, as last amended by Council Directive 2002/92/EC of 3 December
2002, OJ L 331, 7.12.2002.

(2004/C 78 E/0410)

WRITTEN QUESTION E-1832/03

by Konstantinos Hatzidakis (PPE-DE) to the Commission

Subject: Substandard workmanship in Greece

(2 June 2003)

From the Commission’s answer to my Question (E-0807/03) (1) I gather that the problem of substandard
workmanship in Greece continues to exist and that it is not always clear what steps have been taken by
the authorities in response to this.

Since 31 May 2003 is the final date for settlement of amounts due under the second CSF, can the
Commission indicate its general position regarding the problem of substandard workmanship affecting
projects receiving funding under the second CSF in Greece and say what measures it will take to resolve
the matter under the relevant European Union rules?

(1) OJ C 11 E, 15.1.2004, p. 122.