WRITTEN QUESTION E-2998/03 by Bill Newton Dunn (ELDR) to the Commission. Inconsistent exemptions from tax in the UK.
Date: 2003-10-14
Institutions: European Parliament, Provisional data
Subjects: United Kingdom, excise duty, fuel tax, inland waters, pleasure craft, tax exemption

20.3.2004

EN

Official Journal of the European Union

C 70 E/187

(2004/C 70 E/196)

WRITTEN QUESTION E-2998/03

by Bill Newton Dunn (ELDR) to the Commission

(14 October 2003)

Subject: Inconsistent exemptions from tax in the UK

In the Member State which I know best, excise duty is levied on unleaded petrol which is used by craft
operated by sailing clubs in inland waters such as reservoirs or rivers (cid:1) whereas identical craft operating
in ports or coastal waters either do not have to pay this excise duty or, if they do, can claim it back again.

Is this a matter about which the Commission can do anything, or is it purely a question of national
government policy and of subsidiarity?

Answer given by Mr Bolkestein on behalf of the Commission

(18 November 2003)

The Commission would like to inform the Honourable Member that according to Article 8 (1c) of Council
Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on
mineral oils (1), Member States must exempt from the harmonised excise duty, under conditions they shall
lay down, mineral oils supplied for use as fuel by vessels other than private pleasure craft for the purposes
of navigation within Community waters. As far as taxation of mineral oils used as fuel by vessels
navigating on inland waterways for other than pleasure purposes is concerned, Article 8, paragraph 2(b) of
Directive 92/81/EEC leaves it to the discretion of the United Kingdom to decide, under certain conditions,
whether to apply a total or partial exemption in the rate of the harmonised excise duty on these fuels.

Additionally, the United Kingdom has received a specific authorisation from the Council, under Article 8
(4) Directive 92/81/EEC,
to apply until 31 December 2006 a partial or total exemption from the
harmonised excise duty to mineral oils used as fuel by private pleasure craft.

Based on the specific authorisation granted by the Council, the United Kingdom could extend this
exemption also to cover private pleasure crafts on inland waterways.

The Commission considers that the position of the United Kingdom authorities seems in line with the
provisions of the Community fiscal legislation in force and, therefore, that no specific action seems called
for on this issue. It should be noted that similar provisions have been agreed and appear in the new
Council Directive on taxation of energy products, which will replace Directive 92/81/EEC as from
1 January 2004.

(1) OJ L 316, 31.10.1992, pp. 12-15.

(2004/C 70 E/197)

WRITTEN QUESTION E-2999/03

by Olivier Duhamel (PSE) to the Commission

(14 October 2003)

Subject: Information brochure

The Commission has recently published an information brochure entitled ‘Panorama of the European
Union’. Curiously to relate, this brief history of the European Union makes judicious reference to Robert
Schuman and the 9 May 1950 speech from which today’s Union grew, but it includes no mention of Jean
Monnet. All those involved at the time, and all historical research into the subject, show that Monnet was
the ‘inspirer’ of the Schuman Declaration.

How does the Commission explain this oversight? Does it agree that a word in tribute to the original
courage of the one in no way diminishes the courage of the other?