WRITTEN QUESTION E-2071/03 by Anne Jensen (ELDR) to the Commission. VAT refunds.
Date: 2003-06-24
Institutions: European Parliament, Provisional data
Subjects: VAT, administrative formalities, carrier, tax rebate, tax system

C 51 E/196

Official Journal of the European Union

EN

26.2.2004

Answer given by Mr Solbes Mira on behalf of the Commission

(3 July 2003)

The characteristics of the different national euro coins were published in the Official Journal (1) on the basis
of information provided by Member States.

The edge lettering of the EUR 2 coin differs from country to country. The Dutch EUR 2 coin bears the
following words ‘GOD * ZIJ * MET * ONS’ (‘God be with us’). No further information was provided by the
Dutch authorities.

(1) OJ C 373, 28.12.2001.

(2004/C 51 E/216)

WRITTEN QUESTION E-2071/03

by Anne Jensen (ELDR) to the Commission

(24 June 2003)

Subject: VAT refunds

Danish hauliers have encountered problems in obtaining refunds of VAT on diesel purchased in other
Member States.
the responsible authorities in those Member States have imposed
unnecessary administrative burdens on hauliers and have been slow to process VAT refunds. Among
others things, the failure to pay out refunds in due time has resulted in financial problems for hauliers.

In some cases,

What steps will the Commission take to remedy this situation? Will it take initiatives to simplify the
administration of VAT refunds? If so, of what will those initiatives consist?

Answer given by Mr Bolkestein on behalf of the Commission

(25 July 2003)

At present traders who incur expenditure in a Member State where they are not established have to submit
an application to that Member State to obtain a refund of the VAT on such expenditure under the
arrangements provided for in the Eighth VAT Directive (1).

Traders, and road hauliers in particular, have been complaining for some years about these arrangements
and about the cumbersome administrative formalities they involve and the time it takes to obtain a refund.

The Commission is aware of these problems and in June 1998 submitted a proposal for a directive (2) to
replace these arrangements by an entitlement for taxable persons to recover the VAT directly in the VAT
returns they submit in the Member State where they are established. That Member State will then obtain a
refund of the amount in question from the Member State where the VAT was due through a compensation
system to offset debts between Member States.

This proposal would obviously be a significant simplification for traders, who would be able to recover
VAT paid in another Member State in the same way as national VAT.

Although this proposal has received the full support of traders and a favourable opinion from the
European Parliament and the European Economic and Social Committee, unanimous agreement has not
yet been reached within the Council.

(1) Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States
relating to turnover taxes (cid:1) arrangements for the refund of value added tax to taxable persons not established in
the territory of the country, OJ L 331, 27.12.1979.

(2) OJ C 219, 15.7.1998.