WRITTEN QUESTION E-2504/03 by Esko Seppänen (GUE/NGL) to the Commission. Double taxation of returning migrants.
Date: 2003-07-29
Institutions: European Parliament, Provisional data
Subjects: Finland, Sweden, application of EU law, double taxation, pension scheme, tax law, tax system

C 88 E/88

Official Journal of the European Union

EN

8.4.2004

(2004/C 88 E/0095)

WRITTEN QUESTION E-2504/03

by Esko Seppänen (GUE/NGL) to the Commission

(29 July 2003)

Subject: Double taxation of returning migrants

In April 2001 Frits Bolkestein drew attention to double taxation of pensions and, citing one specific
instance in which discrimination arose, mentioned the different taxation practices applying to Finnish and
Swedish pensions in particular. Has the Commission acted to remedy the shortcomings and what results
has it achieved since 2001?

Answer given by Mr Bolkestein on behalf of the Commission

(16 September 2003)

In its Communication on pension taxation of April 2001 (1), the Commission identified the elimination of
tax obstacles to the cross-border provision of occupational pensions as a priority. The Finnish and the
Swedish rules on taxation of pensions have since been subject to preliminary rulings by the Court of
Justice (2). In both cases the Court ruled in favour of the taxpayer, striking down on rules restricting the
in comparison to domestic
taxpayer’s
contributions. The Commission will closely monitor which modifications Finland and Sweden will be
making to their tax legislation following the rulings.

right of deduction for cross-border pension contributions

In this context, it should also be mentioned that the Commission has decided to refer Denmark to the
Court of Justice and has opened infringement procedures against seven other Member States (3). Two of
these seven have already informed the Commission that they will take steps to modify their legislation.

(1) OJ C 165, 8.6.2001.
(2) The Danner case C-136/00,

26.6.2003.

(3) See IP/03/179 and IP/03/965.

judgement of 3.10.2002, and the Skandia/Ramstedt case C-422/01,

judgement of

(2004/C 88 E/0096)

WRITTEN QUESTION E-2512/03

by Koenraad Dillen (NI) to the Commission

(29 July 2003)

Subject: Support for victims of the crisis in the Palestinian territories

On Tuesday, 8 July 2003 the Commission approved humanitarian aid of EUR 10 million for Palestinian
victims of the Middle East crisis and Palestinian refugees in Lebanon. This sum brings the total support
granted by the Commission to Palestinians since the beginning of the second Intifada to EUR 100 million.
The money is to be spent on sanitary facilities, infrastructure, education, etc.

On the basis of what bilateral (multilateral?) consultation process is support of this kind granted? How is
the support paid out in practical terms? Via which banks, Palestinian authorities, NGOs?

How does the Commission intend to scrutinise the proper disbursement of this funding?

What guarantees did the Commission obtain that this financial support will not be used for improper
purposes (cid:1) I am thinking of anti-Semitic and anti-Israeli propaganda or
terrorist
organisations?

support

for

Can the Commission provide details of the practical impact of the humanitarian aid granted thus far to the
Palestinians?