WRITTEN QUESTION P-1202/04 by Françoise Grossetête (PPE-DE) to the Commission. Definitions of waste and waste management and treatment methods.
Date: 2004-04-14
Institutions: European Parliament, Provisional data
Subjects: EU environmental policy, application of EU law, environmental law, interpretation of the law, legislative programme (EU), waste, waste management

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8.4.2004

not constitute the consideration for the supplies of goods or services (cid:1) for example if there is no
consumption (2). Hence each individual case must be examined in detail to decide whether or not it comes
under the scope of VAT and therefore whether or not VAT is due on that transaction. Checking the
correct application of Community law by a Member State is the primary responsibility of the national
courts, which can examine the specific aspects of a case on a more direct and personal level and can, if
they see fit, put preliminary questions to the Court of Justice. European citizens can also lodge a complaint
with the Secretariat-General of the Commission. There is a form on the Commission’s web site designed to
help complainants draft their complaints. (http://europa.eu.int/comm/sg/lexcomm).

The eligibility of VAT in the context of operations cofinanced by the Structural Fund is governed by
Commission Regulation (EC) No 1685/2000 (3)
laying down detailed rules for the implementation of
Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations cofinanced by
the Structural Funds

Rule No 7 of the Annex to that Regulation provides that VAT does not constitute eligible expenditure
except where it is genuinely and definitively borne by the final beneficiary, or individual recipient,
following national rules that must comply with the Sixth Council Directive 77/388/EEC on VAT. In this
case, VAT taxation constitutes eligible expenditure and can be included as a cost inherent in the project.
VAT is not eligible and is therefore borne by the final beneficiary when it is recoverable by the latter.

In no case may Community cofinancing exceed total eligible expenditure excluding VAT.

According to Article 32(2) of Council Regulation (EC) 1260/1999: ‘when the first commitment is made,
the Commission shall make a payment on account to the paying authority. This payment on account shall
be 7 % of the contribution from the Funds to the assistance in question. (…) Throughout the lifetime of
assistance, the paying authority shall use the payment on account to pay the Community contribution to
expenditure relating to this assistance.’

This initial payment on account of 7 % of the amount granted for the period 2000/2006, represents about
half the sum for a yearly period.

It is the sole responsibility of the Member States, in accordance with their national rules on financial
management, if they decide to use this payment on account or any other source of national financing to
pre-finance individual projects.

(1) Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to

(2)

turnover taxes, Common system of value added tax: uniform basis of assessment, OJ L 145, 13.6.1977.
Judgments of the Court of Justice of 29 February 1996 in Case C-215/94, Mohr, ECR 1996 Page I-00959,
of 18 December 1997 in Case C-384/95, Landboden-Agrardienste, ECR 1997, p. I-7387, of 22 November 2001 in
Case C-184/00, Office des produits wallons, ECR 2001, p. I-9115, and of 13 June 2002 in Case C-353/00, Keeping
Newcastle Warm, ECR. 2002, p. I-5419.

(3) As last amended by Commission Regulation (EC) No 448/2004 of 10 March 2004, OJ L 72, 11.3.2004.

(2004/C 88 E/0293)

WRITTEN QUESTION P-1202/04

by Françoise Grossetête (PPE-DE) to the Commission

(14 April 2004)

Subject: Definitions of waste and waste management and treatment methods

Definitions of waste and waste management and treatment methods are interpreted differently by Member
States and the persistence of these differences is an obstacle to satisfactory legal certainty and effective
management of waste in Europe.

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How and on the basis of what timetable does the European Commission envisage undertaking a radical
reform of waste policy, and in particular simplifying the definition of waste and waste management and
treatment methods?

Answer given by Mrs Wallström on behalf of the Commission

(30 April 2004)

The Commission is currently looking at waste policy in the context of the Thematic Strategy on the
prevention and recycling of waste. The Strategy will be adopted in spring 2005.

In relation to the definition of waste,
in the Communication towards the Thematic Strategy on the
prevention and recycling of waste (1), the Commission flagged up the possibility of amending the definition
of waste if there was a clear added value in doing this and a high level of protection of the environment
was maintained. From the stakeholder consultation on the Communication, it would appear that there is
little demand for such a fundamental revision, but that it may be useful to clarify some aspects of the
definition of waste, and notably when waste ceases to be waste. The Commission is reflecting on how to
handle this issue.

As for the different modes of waste treatment and management, these differences can reflect the different
geographic, social and economic conditions that apply across the EU. It is important that a high and
harmonised level of environmental protection is set for the different waste management operations, but the
choice of waste treatment operation needs to retain flexibility to allow for local circumstances. The
Communication towards the Thematic Strategy on the prevention and recycling of waste notes the absence
of a level playing field for recycling facilities, and the Thematic Strategy will look at options for remedying
this.

(1) COM(2003) 301 final.