WRITTEN QUESTION E-1902/03 by Lord Inglewood (PPE-DE) to the Commission. VAT and the European art market.
Date: 2003-06-11
Institutions: European Parliament, Provisional data
Subjects: VAT, intra-EU trade, tax harmonisation, tax system, work of art

C 88 E/620

Official Journal of the European Union

EN

8.4.2004

Proliferation Treaty (NPT) to develop nuclear energy for peaceful purposes, the Commission strongly
supports the view of the Union that Iran must be fully transparent in compliance with this Treaty. In this
context the Commission welcomes the report of the International Atomic Energy Center (IAEA) but notes
with concern that Iran reportedly has failed to fulfil certain of its obligations under the NPT safeguards
agreement. It trusts that Iran will address these shortcomings without delay and hopes that Iran will take
steps to adhere to relevant international instruments to ensure additional transparency.

The Union will keep Iran’s progress in this area under continuous review. Positive measures taken by Iran
in the near future on the question of its nuclear activities, including full transparency, would undoubtedly
help the Trade and Corporation Agreement (TCA) negotiations. The reverse is also true.

(2004/C 88 E/0639)

WRITTEN QUESTION E-1902/03

by Lord Inglewood (PPE-DE) to the Commission

(11 June 2003)

Subject: VAT and the European art market

Does the Commission agree with the conclusions of the study ‘VAT and the European Art Market’
published by the European Fine Art Foundation in 2003? If not, why not? In particular, will it submit a
proposal for a single registration system, as proposed in that study?

Answer given by Mr Bolkestein on behalf of the Commission

(14 July 2003)

The greater part of the study ‘VAT and the European Art market’ is taken up by a detailed guide for art
traders explaining the VAT obligations imposed by Member States. The Commission commends the
European Fine Arts Federation for taking the initiative to collate and publish this information.

Following the adoption of the Directive on the VAT treatment of e-services (1) which is referred to in the
European Fine Art Federation’s study, the Commission is fully committed to the concept of the ‘one stop
shop’ whereby traders would be able to fulfil their tax obligations in the Member State in which they are
established. In this regard, the Commission has commissioned a major study into the obligations faced by
taxable persons who wish to trade in their own and in other Member States. The conclusions of this study
are currently the subject of a public consultation on the ‘Your voice in Europe’ (2) website. The
Commission will take comments received on this consultation into account when drafting a proposal
regarding the simplification of obligations, including registration obligations, which it intends to make in
2004.

(1) Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as
regards the value added tax arrangements applicable to radio and television broadcasting services and certain
electronically supplied services, OJ L 128, 15.5.2002.
(2) http://europa.eu.int/yourvoice/consultations/index_en.htm

(2004/C 88 E/0640)

WRITTEN QUESTION E-2041/03

by Maurizio Turco (NI) to the Commission

(19 June 2003)

Subject: Violation of religious freedom in Russia through exclusive cooperation agreements with the

Russian Orthodox Church

Considering that:

(cid:1) the 1993 Constitution proclaims that Russia is a secular state in which there is no state religion and

religious organisations are separate from the state and equal before the law;