WRITTEN QUESTION E-2677/03 by Bernd Lange (PSE) to the Commission. Circumventing more stringent exhaust emission values by unsuitable categorisation.
Date: 2003-09-10
Institutions: European Parliament, Provisional data
Subjects: Community certification, EU environmental policy, commercial vehicle, environmental law, environmental standard, motor car

8.4.2004

EN

Official Journal of the European Union

C 88 E/431

(2004/C 88 E/0436)

WRITTEN QUESTION E-2677/03

by Bernd Lange (PSE) to the Commission

(10 September 2003)

Subject: Circumventing more stringent exhaust emission values by unsuitable categorisation

It would appear that heavy vehicles weighing over 2,5 tonnes, such as off-road vehicles (SUVs), which are
overwhelmingly used as private motor vehicles (category M1), are increasingly being registered as light-
duty vehicles (category N1) on account of their weight.

Will this practice not lead to the limits for private motor vehicles EURO III/EURO IV set out in Directive
98/69/EC (1) being circumvented? How does the Commission plan to deal with this?

When will the Commission present an amendment to Directive 70/156/EEC (2) on type-approval of motor
vehicles and their trailers and to Directive 70/220/EEC (3) as amended by 98/69/EC (table, annex I, item 13,
section 5.3.1.4., footnote 2), to close this loophole?

(1) OJ L 350, 28.12.1998, p. 1.
(2) OJ L 42, 23.2.1970, p. 1.
(3) OJ L 76, 6.4.1970, p. 1.

Answer given by Mr Liikanen on behalf of the Commission

(8 October 2003)

The possibility for category M1 vehicles whose maximum mass exceeds 2 500 kilogrammes (kg) to be
type-approved according to the less stringent emission limits for category N1 vehicles has been included in
Directive 70/220/EEC (1) for some time. This practice was continued through an agreement between the
legislators in the conciliation procedure that resulted in Directive 98/69/EC (2). This Directive also gave
such category M1 vehicles one extra year to comply with the relevant Euro III or Euro IV emission limits.

The Commission has no information at this time to confirm the numbers of passenger cars whose
maximum mass exceeds 2 500 kg including off-road vehicles (e. g. 4 x 4 or Sport Utility Vehicles (cid:1)
(SUV’s)) being registered as category N1 vehicles or whether off-road vehicles are being deliberately
designed to cross the 2 500 kg threshold and thereby comply with less stringent emission standards.

With respect to type-approval, the categorisation depends on the maximum mass for the vehicle declared
by the manufacturer. Vehicle manufacturers determine the category for their vehicle types as a function of
the construction features and in accordance with the provisions of Annex II to Directive 70/156/EEC (3).

On 14 July 2003, the Commission adopted a proposal (4) for a recasting of Directive 70/156/EEC that aims
to extend Community type-approval to all categories of vehicles. It is proposed that Community type-
approval would be compulsory for new types of complete vehicles belonging to category N1 from
1 January 2007.

The Commission is aware that there are concerns over the possibility that heavy passenger cars are being
type-approved in accordance with the emission limits for category N1 and thereby comply with less

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Official Journal of the European Union

EN

8.4.2004

stringent requirements than they otherwise might. Therefore, in the framework of its future proposal for
more stringent emission standards (a proposal for Euro V) the Commission will be examining whether it is
appropriate to remove the distinction between category M1 vehicles that are above and below 2 500 kg.

(1) Council Directive 70/220/EEC of 20 March 1970 on the approximation of the laws of the Member States relating

to measures to be taken against air pollution by gases from positive-ignition engines of motor vehicles.

(2) Directive 98/69/EC of the Parliament and of the Council of 13 October 1998 relating to measures to be taken

against air pollution by emissions from motor vehicles and amending Council Directive 70/220/EEC.

(3) Council Directive 70/156/EEC of 6 February 1970 on the approximation of the laws of the Member States relating

to the type-approval of motor vehicles and their trailers.

(4) COM(2003) 418 final.

(2004/C 88 E/0437)

WRITTEN QUESTION E-2690/03

by Erik Meijer (GUE/NGL) to the Commission

(10 September 2003)

Subject: Freedom of cantons in Switzerland to turn themselves into a tax haven for international

companies

1.
Is the Commission aware that the taxation of companies registered in Switzerland is a matter for the
individual cantons rather than for the ‘Confederatio Helvetia’ to which they belong, and that the level of
company tax can therefore differ according to canton?

2.
Is the Commission also aware that such tax competition between Swiss cantons has led to the canton
of Schwyz becoming the statutory place of establishment of international companies or branches thereof
which only have a small office and a P.O. box in the canton, and that in particular the northern part of
this canton, which falls within the sphere of influence of the city of Zurich, especially the district of Höfe
including the towns of Pfäffikon (SZ) on the Lake of Zurich, Schindellegi and Feusisberg, has become an
attractive place of establishment?

Does the Commission know how many companies that do not conduct their business mainly in
3.
Switzerland but in the EU have moved the statutory seat of the company or branches thereof to the canton
of Schwyz?

4.
In the light of the wish to restrict tax competition not only within the EU but also in directly
neighbouring countries, is the Commission engaged in direct consultations with the canton of Schwyz,
rather than just with the ‘Confederatio Helvetia’?

If the answer to question 4 is affirmative, what has been the outcome of these consultations? If the

5.
answer is negative, when will consultations be opened?

6. Would it be possible, as a means of applying pressure, to impose sanctions if necessary against the
government of the canton of Schwyz that would not affect Switzerland as a whole? Does the Commission
intend to avail itself of this possibility if necessary?

Answer given by Mr Bolkestein on behalf of the Commission

(16 October 2003)

The Commission is aware of the fact that the federal system of Switzerland provides for corporate tax to
be levied at federal, cantonal and municipal level and that the individual cantons apply different rates of
corporate tax. The resulting difference in tax rates existing between different municipalities within
Switzerland has,
for many years, been subject of an internal political debate in Switzerland. The
Commission does not have specific information on the effects of tax competition between cantons within
Switzerland; nor does it have specific information on the number of companies conducting their business
mainly in the Union but resident in the Swiss canton of Schwyz.