WRITTEN QUESTION E-2066/03 by Maurizio Turco (NI) to the Commission. Republic of Italy: application of the directive on VAT in connection with intra-Community supplies.
Date: 2003-06-20
Institutions: European Parliament, Provisional data
Subjects: Italy, VAT, administrative formalities, intra-EU trade, invoicing, national implementing measure, tax harmonisation, tax relief

C 88 E/64

Official Journal of the European Union

EN

8.4.2004

(2004/C 88 E/0069)

WRITTEN QUESTION E-2066/03

by Maurizio Turco (NI) to the Commission

(20 June 2003)

Subject: Republic of Italy: application of the directive on VAT in connection with intra-Community

supplies

With a view to transposing the directive on VAT in connection with intra-Community supplies, the Italian
Government has introduced:

(a) a specific type of invoice (intra-EU invoice) designed to enable individuals to deduct VAT from goods

purchased for professional purposes in another Member State;

(b) a specific annual VAT return.

This procedure also applies to individuals who purchase goods or services not with a view to their resale
in their own Member State, but solely for personal use in the exercise of their profession.

Moreover:

(cid:1) many retail outlets abroad and a number of e-businesses (cid:1) such as Amazon (cid:1) are unaware of the
existence of intra-EU invoices and thus refuse to issue them, thereby preventing the purchaser from
deducting VAT;

(cid:1) the annual return required in Italy is so complicated that the cost of employing an accountant to draw

up the return amounts to some EUR 100.

Accordingly, can the Commission state:

(cid:1) whether it does not take the view that the relevant EU legislation (which provides for a specific type of
invoice, although many shops are unaware of its existence and/or refuse to issue it), and the relevant
Italian legislation (as regards the excessively costly annual return) infringe the principle of the single
market?

(cid:1) Whether there might be scope for measures designed to simplify these procedures?

Answer given by Mr Bolkestein on behalf of the Commission

(16 July 2003)

According to Article 22 of
the 6th VAT 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 (1), every taxable person shall issue an invoice, or other document
serving as an invoice, in respect of goods and services which he has supplied or rendered to another
taxable person or to a non-taxable legal person.

In respect of intra-Community supplies of goods, this means that solely the Member State where the
supplier is established is competent to determine the requirements of the invoice to be issued. Accordingly,
the Member State of destination cannot impose any further requirement in order to enable individuals to
deduct VAT on goods or services purchased in another Member State.

By means of his question, the Honourable Member alleges that the Italian Government would only accept
a specific type of ‘intra EU’
invoice in order to allow taxpayers to deduct VAT on goods or services
purchased in another Member State.

Should this be the case, the Commission will examine whether Italy is acting contrary to the principles
established in the Sixth Directive, thus infringing Community law.

However, it should be pointed out that on 20 December 2001, the Council adopted Directive 2001/115/
EC amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the
conditions laid down for invoicing in respect of value added tax (2). This Directive will enter into force on
1 January 2004. It will abolish the present discrepancies between national requirements regarding the
invoicing requirements.

8.4.2004

EN

Official Journal of the European Union

C 88 E/65

The Honourable Member considers that the annual return required in Italy is very complicated.

According to Article 22 of the 6th VAT Directive, Member States can determine most of the rules
regarding declarations, recapitulative statements and recapitulative declarations.

Provided that certain minimum requirements are respected, Member States are therefore free to determine
the format and content of those declarations.

The Commission is, however, well aware that the complexity and diversity of VAT obligations in the
different Member States may cause serious difficulties for traders, mainly for those who have to account
for VAT in more than one Member State.

It has therefore carried out a comprehensive study on this issue, with a view to making appropriate
proposals in 2004. This study is presently available on the Commission Website (under ‘Your Voice in
Europe’): (3) for public consultation.

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

7.12.2002.

(2) OJ L 15, 17.1.2002.
(3) http://europa.eu.int/yourvoice/index_en.htm

(2004/C 88 E/0070)

WRITTEN QUESTION P-2078/03

by Ilda Figueiredo (GUE/NGL) to the Commission

(17 June 2003)

Subject: Portuguese milk quota

In a recent meeting with milk producers in northern Portugal, the author of this question was made aware
of the unfair treatment being inflicted on Portuguese farmers who exceeded the milk quota by the end of
March.

These farmers have been penalised, whereas, by contrast,
agreement has been reached to settle the problems of Italian farmers in the same situation.

it has just been reported in Italy that an

Can the Commission provide information on the specific conditions of the Italian agreement and state
what measures it plans or intends to take to remedy the unfair treatment of the Portuguese farmers?

Answer given by Mr Fischler on behalf of the Commission

(7 July 2003)

The question would seem to refer to a decision taken by the Council on its own initiative, under the
special procedure provided for in the third subparagraph of Article 88(2) of the EC Treaty, and falls
outside the competence of the Commission. The question should therefore be addressed to the Council.

(2004/C 88 E/0071)

WRITTEN QUESTION E-2086/03

by Glenys Kinnock (PSE) to the Commission

(24 June 2003)

Subject: Situation of Christians in Egypt

Is the Commission aware of the persecutions faced by the Christian minority in Egypt? Converts from
Islam to Christianity have,
in particular, been reported to have been prevented from registering their
change of faith on their passport, and thus from leaving the country.

Is the Commission taking any steps to ensure that there is freedom of worship for Egyptian Christians?