WRITTEN QUESTION P-2990/03 by Professor Sir Neil MacCormick (Verts/ALE) to the Commission. Benes Decrees (October 2002).
Date: 2003-10-06
Institutions: European Parliament, Provisional data
Subjects: Community acquis, Czechia, EU law - national law, accession to the European Union

C 88 E/444

Official Journal of the European Union

EN

8.4.2004

Answer given by Mr Nielson on behalf of the Commission

(24 October 2003)

The basis of cooperation between the Community and Kenya is the Country Strategy Paper (CSP), which
includes an indicative programme. The CSP has been negotiated with the Government of Kenya in support
of sectoral and macroeconomic policies. The 9th European Development Fund (EDF) Country Strategy
Programme approved by the Commission on 16 September 2003 (EUR 215 million of programmable aid
for the period 2003-2007) mainly focuses on general budget support, rural development and road
transport. Education is not a focal sector for Community co-operation. A copy of the CSP is forwarded
directly to the Honourable Member and to Parliament’s Secretariat.

All actions financed by the Community are subject to detailed appraisal to establish clearly identified
objectives, beneficiaries and results to be achieved by a set of activities. They also have monitoring
schemes adapted to the different activities, providing regular operational and financial information. This
may also include external monitoring. Furthermore, Community programmes are, in general, subject to
mid-term and end of term evaluations in order to learn lessons and improve performance.

On the financial side, increasing use is being made of regular external audits to confirm that funds have
been utilised correctly. The Finance and Contract section of the Delegation in Kenya (deconcentrated since
April 2002) also carries out its own controls on the use of funds.

Whilst education is not a focal sector for Community support in Kenya, assistance to a certain number of
individual schools has been provided under the Community Development Trust Fund (CDTF), which aims
to support self help programmes. A list of secondary schools supported by CDTF is being sent directly to
the Honourable Member and to Parliament’s Secretariat. The CDTF has not supported any projects in
Gitaru sub-location to date.

(2004/C 88 E/0452)

WRITTEN QUESTION P-2990/03

by Professor Sir Neil MacCormick (Verts/ALE) to the Commission

Subject: Benes Decrees (October 2002)

(6 October 2003)

With reference to the background papers and expert reflections prepared in relation to the Commission’s
official opinion on the Benes Decrees (October 2002), I request the following information:

1. What sources were used?

2. What were the main considerations?

3. Did the Commission administration follow consultations?

4.

If yes, with whom?

Answer given by Mr Verheugen on behalf of the Commission

(24 October 2003)

The document entitled ‘The Czechoslovak presidential decrees in the light of the “acquis communautaire”
(cid:1) Summary Findings of the Commission Services’ dated 14 October 2002 was made available to the
Parliament and the public at large. A further copy of this document is now sent directly to the Honourable
Member and to Parliament’s Secretariat.

8.4.2004

EN

Official Journal of the European Union

C 88 E/445

Apart from the relevant Czechoslovak primary legal texts, European and international law, the main
1.
sources used were the relevant rulings by Czech courts, in particular the Constitutional Court and the
Supreme Court, as well as various other information papers submitted by Czech officials. All these sources
have been listed in annexes 1 to 3 of the document of 14 October 2002 referred to above. In addition, the
Commission consulted a variety of legal opinions, of its own Legal Service as well as from independent
experts.

The main considerations are set out

2.
in the above-mentioned document of 14 October 2002.
Essentially, the question to be answered in the document was whether the decrees posed an obstacle to the
Czech Republic’s accession to the Union in the light of the ‘acquis communautaire’. The conclusion of the
Commission’s investigation is that this is not the case.

3. and 4.
The Commission took note of various legal positions from all sides of the argument. Among
the legal opinions available, conclusions and recommendations regarding the decrees vary considerably.
While the Commission, in determining its own assessment, carefully took into account positions that are
critical of the decrees, it considered it equally essential to conduct a thorough fact-finding investigation
based on the actual legal situation and practice in the Czech Republic.

(2004/C 88 E/0453)

WRITTEN QUESTION E-2997/03

by Bill Newton Dunn (ELDR) to the Commission

(14 October 2003)

Subject: Double taxation in Finland and UK

I have two constituents who are Finnish born, who are now living in the UK. The husband’s pension
comes from Finland. But the Helsinki Tax Office is deducting 17 % ‘council tax’ from the pension before it
is paid to him. The deduction is, apparently, to pay for the Helsinki fire service, street lighting, libraries,
subsidised evening classes, etcetera.

As my constituents now live in the UK and are not able to use any of these services in Helsinki, is it
correct that the 17 % deduction can be made from his pension?

Answer given by Mr Bolkestein on behalf of the Commission

(12 November 2003)

In general, Member States are free to decide on the distribution of taxing rights between themselves. As the
Court of Justice stated in Gilly (Case C-336/96, paragraph 24) the Member States are competent to
determine the criteria for taxation on income with a view to eliminating double taxation by means of
bilateral tax treaties.

The application of the bilateral tax treaty between Finland and the United Kingdom is in principle a matter
for the Member States concerned. That tax treaty gives Finland the exclusive right to tax pensions paid
from Finland under the Finnish social security legislation. It also gives Finland the exclusive right to tax
pensions paid by the Finnish State for services rendered to Finland, if the pension is paid to Finnish
nationals. The tax treaty expressly covers the Finnish ‘communal’ tax. Private pensions paid from Finland
to the United Kingdom are exclusively taxable in the United Kingdom. Therefore, the correctness of the
application of the tax treaty depends on the character of the pension of the Honourable Member’s
constituent.